Printed Circuit Board HSN Code

Understand the Printed Circuit Board (PCB) HSN Code

Printed Circuit Boards (PCBs) are the foundational elements of virtually all modern electronic devices, from smartphones to industrial machinery. For businesses involved in the manufacturing, import, or sale of these crucial components, accurately identifying their HSN (Harmonized System of Nomenclature) code is essential for proper GST (Goods and Services Tax) compliance. The HSN system provides a globally standardized classification for traded products, ensuring consistency in taxation and customs.

The provided data offers clear guidance on the HSN classification of PCBs, placing them within the realm of electrical machinery and equipment.

Unpacking PCB HSN Classifications

PCBs are primarily classified under Chapter 85 of the HSN, which broadly 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.” This chapter is the appropriate home for electronic components.

Let’s look at the specific HSN codes related to Printed Circuit Boards:

Populated/Loaded PCBs

The most direct classification for PCBs that have electronic components mounted on them is:

• 85177910 (18% GST): This code specifically designates “Populated, Loaded Or Stuffed Printed Circuit Boards.” This refers to PCBs that are ready for integration into a larger electronic system, having already undergone the assembly process of placing components.

Mounted PCBs (for specific machinery)

While the above is for general populated PCBs, sometimes PCBs are classified based on the machinery they are a part of. The data mentions:

• 84733030 (18% GST): This code is for “Other Mounted Printed Circuit Boards” that are “Parts And Accessories… suitable for use solely or principally with machines of headings 8469 to 8472.” Headings 8469 to 8472 typically refer to office machines (like typewriters, calculating machines, etc.). This suggests that a mounted PCB specifically designed for such office machinery would fall here.

Other PCB-Related Information (and why they are different)

The provided data also contains other HSN codes with the word “Printed” which are not related to Printed Circuit Boards:

• 9405 (GST omitted): “Led (Light Emitting Diode) Driver And Mcpcb (Metal Core Printed Circuit Board).” While MCPCB is a type of PCB, its omission of a specific HSN code and its placement under Chapter 94 (Furniture; lighting fittings) suggests it’s likely part of a finished lighting product, not a raw PCB.
• Textile-related “Printed” fabrics (Chapters 51, 52, 54, 55 – 5% GST): These codes, such as 55121920 (“Printed” woven fabrics of synthetic staple fibres), 55144200 (“Printed” 3-thread or 4-thread twill), 55122920 (“Printed” acrylic or modacrylic staple fibres), 51122040 (“Printed” woven fabrics of combed wool), 52085210 (“Printed” woven fabrics of cotton), and 52115290 (“Printed” woven fabrics of cotton), all refer to textile materials with patterns applied via printing. These are unrelated to electronic PCBs.
• Wood-related “Fibre Board” (Chapter 44 – 18% GST): Codes like 441118% and 44119219 refer to “Fibre Board Of Wood Or Other Ligneous Materials,” which are construction materials and not electronic components, despite potentially being “printed” or having a pattern.
• Printed Books and Charts (Chapter 49 – 12% GST): HSN 4905 for “Maps And Hydrographic Or Similar Charts Of All Kinds, Including Atlases, Wall Maps… Printed” refers to printed paper products.
• Photographic/Cinematographic “Printed” materials (Chapter 37 – 18% GST): Codes like 37061015 (“Cinematographic Film, Exposed And Developed… Feature Films”) and 37025290 (“Photographic Film In Rolls, Sensitised, Unexposed… Other Film, For Colour Photography”) are for photographic and film products.
• Printed Paper/Paperboard (Chapter 48 – Variable GST): Codes like 48103920 (“Paper And Paperboard, Coated… Printed”), 48219090 (“Paper Or Paperboard Labels… Other: Other”), 48211010 (“Paper Or Paperboard Labels… Printed : Paper Tags”), and 48237020 (“Moulded Or Pressed Article Of Paper Pulp : Wood Pulp Board”) are for paper and paperboard products, which might be printed but are not electronic PCBs.
• 90104200 (18% GST): This code is for “Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories (Including Apparatus For The Projection Or Drawing Of Circuit Patterns On Sensitised Semiconductor Materials).” While it mentions “circuit patterns,” it refers to equipment for creating them, not the PCB itself.

Therefore, for most applications, Populated, Loaded Or Stuffed Printed Circuit Boards will fall under HSN code 85177910 with an 18% GST rate.