GST Rate for Computer and IT Hardware Accessories
Whether you’re assembling a new PC or upgrading your office setup, buying computer hardware accessories—like monitors, CPUs, keyboards, and more—comes with a GST charge. In this blog, we break down the gst rate for computer and IT hardware accessories in India, so you know what to expect on your invoice and how to stay tax-compliant if you’re in the business.
Is GST Applicable on Computers and Accessories?
Yes. All types of computers and peripherals are taxable under GST. Computer systems and IT hardware fall under Chapter 84 and 85 of the HSN Code, depending on the item type and use.
GST Rate on Computers and Major Components
Component | HSN Code | GST Rate |
Laptops and desktops | 8471 | 18% |
Monitors (up to 32 inches) | 8528 | 18% |
Monitors (above 32 inches) | 8528 | 28% |
CPU (processor unit) | 8471 | 18% |
Keyboard and mouse | 8471 | 18% |
RAM, SSD, Hard drives | 8473 | 18% |
GST on Computer Accessories and Peripherals
Peripheral | HSN Code | GST Rate |
Printers and scanners | 8443 | 18% |
Webcams and microphones | 8517 | 18% |
Speakers and headphones | 8518 | 18% |
External storage devices | 8471 | 18% |
Graphics cards | 8473 | 18% |
Power supply units | 8504 | 18% |
GST on Assembled PCs and DIY Builds
If you’re assembling your PC using individual components:
- Each component is taxed at 18% GST
- No additional GST on combining parts (assembly cost may attract GST if billed separately)
- Custom-built systems from retailers are billed as individual items
Input Tax Credit (ITC) for Businesses
If you’re a business or IT company buying computer equipment for official use:
- You can claim Input Tax Credit
- Ensure invoices mention the correct HSN Code and GSTIN
- ITC helps reduce your GST liability on sales or services
Understanding the gst rate for computer and IT hardware accessories helps you price better, claim credits efficiently, and stay tax-ready—whether you’re a business, an online seller, or a tech-savvy buyer.
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Chartered Accountant
MRN No.: 433417
City: DELHI
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions (FAQs)
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Computers (laptops, desktops) attract 18% GST under HSN 8471.
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Yes, most accessories like keyboards, mouse, RAM, SSDs fall under 18% GST.
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- Up to 32 inches: 18%
- Above 32 inches: 28% (treated similar to TVs)
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Yes, if used for business purposes and purchased with a valid GST invoice, you can claim Input Tax Credit.
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Yes. If sold by a GST-registered seller, refurbished parts attract 18% GST under the margin scheme.