Monitor HSN Code

Understanding the Monitor HSN Code

Monitors are an integral part of our digital lives, whether for work, entertainment, or communication. From sleek flat screens to powerful gaming displays, these visual output devices are essential. For businesses involved in the import, export, or sale of monitors, understanding their correct HSN (Harmonized System of Nomenclature) code is crucial for accurate Goods and Services Tax (GST) compliance. The good news is that most monitors fall under a clear and consistent HSN chapter, albeit with some specific sub-classifications.

The Monitor HSN Codes and GST Rates

Monitors are primarily categorized under Chapter 85 of the HSN, which covers “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.”

The HSN classification for monitors largely depends on whether they incorporate television reception apparatus or are solely for displaying video signals. Most computer monitors, for instance, do not have built-in TV tuners.

Here’s a breakdown of the relevant HSN codes and their corresponding GST rates for monitors:

• Monitors And Projectors, Not Incorporating Television Reception Apparatus: This is the most common category for computer monitors and other displays without TV tuners.
  • Cathode-Ray Tube Monitors: HSN 85282, which includes specific sub-codes like 85284100 (Of A Kind Solely Or Principally Used In An Automatic Data Processing System). These generally attract a 28% GST rate.
  • Other Monitors: HSN 85285, which includes specific sub-codes like 85285900 (Other) and 85285100 (Of A Kind Solely Or Principally Used In An Automatic Data Processing System). These also have a 28% GST rate.
• Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors: This broader category includes devices that might have TV reception capabilities, but also specifically mentions “Video Monitors.”
  • Video Monitors – Colour: Professional Monitors For Studio Use (Of Resolution 1024 X 768 Pixels Or More): HSN 85282110. This applies to high-end professional displays and carries a 28% GST rate.
  • Video Monitors – Colour: Other: HSN 85282190. This covers other color video monitors and has a 28% GST rate.
  • Video Monitors: Black And White Or Other Monochrome: HSN 85282200. These monochrome monitors are also subject to a 28% GST rate.

Essentially, regardless of the specific type (CRT, LCD, LED, etc.) or whether they are color or monochrome, if the device functions as a monitor, especially one not incorporating television reception, it will generally fall under the 28% GST bracket within HSN 8528.