Quick Heal Antivirus HSN Code

Understanding Quick Heal Antivirus HSN Code

In the digital age, antivirus software like Quick Heal is an indispensable tool for safeguarding our computers and data. For businesses dealing with the sale or distribution of such software in India, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for seamless GST (Goods and Services Tax) compliance. Let’s explore the HSN classification for Quick Heal Antivirus.

What HSN Chapter Covers Antivirus Software?

Antivirus software, being a form of information technology (IT) software, typically falls under Chapter 85 of the HSN system. This chapter broadly encompasses “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.” While software isn’t “machinery” in a physical sense, when supplied on physical media (like a CD or DVD) or considered as a “good,” it’s classified under this chapter due to its electronic nature.

The Specific HSN Code for Quick Heal Antivirus

The primary HSN code relevant to Quick Heal Antivirus, especially when supplied on a physical medium or as pre-developed/off-the-shelf software, is 85238020. This code specifically refers to “Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Other” and, more specifically, “Discs with information technology software.”

It’s important to note that if software is supplied purely as a service (e.g., downloaded electronically without a physical medium or customized development), its classification might lean towards SAC (Services Accounting Code) under Chapter 99 for IT services. However, for a packaged product like Quick Heal Antivirus, HSN 85238020 is the most common and appropriate classification.

What is the GST Rate for Quick Heal Antivirus?

The Goods and Services Tax (GST) rate for Quick Heal Antivirus, falling under HSN 85238020, is 18%. This rate has been in effect since July 1, 2017, ensuring a consistent taxation approach for such software products.