New GST Rate for Computer and IT Hardware Accessories
Quick Summary
- The GST rate for all computer and IT hardware accessories in India is set at 18% starting from September 22, 2025.
- This 18% GST rate applies to laptops, desktops, monitors, CPUs, keyboards, mice, RAM, SSDs, and hard drives.
- Computer peripherals like printers, scanners, webcams, microphones, speakers, and graphics cards are also taxed at 18%.
- Assembled PCs are taxed at 18% for each component, with no extra GST for assembly unless separately billed.
- Businesses can claim Input Tax Credit (ITC) on computer equipment purchases if invoices have the correct HSN Code and GSTIN.
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 computer HSN code and GST rate for accessories in India, so you know what to expect on your invoice and how to stay tax-compliant if you’re in business.
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GST on Computers, Laptops, Components and Accessories in India
Computers, laptops, and most common computer parts and peripherals are taxed at 18% GST in India. In practical terms, most of these items were already at 18% even before 22 Sep 2025 and continue at 18% now. The key rate change relevant to this category is computer monitors above 32 inches, which were earlier taxed at 28% and now move to 18% from 22 Sep 2025. There is no compensation cess on these computer and peripheral items.
New GST Rate for Computers and Major Components
| Item | Common HSN | New GST Rate (After 22 Sep 2025) |
Old GST Rate (Before 22 Sep 2025) |
|---|---|---|---|
| Laptops and desktops | 8471 | 18% | 18% |
| CPU / processing unit | 8471 | 18% | 18% |
| Keyboard and mouse | 8471 | 18% | 18% |
| RAM and internal computer parts | 8473 | 18% | 18% |
| SSD / storage devices | 8523 / 8471 | 18% | 18% |
| Hard drives | 8471 / 8523 | 18% | 18% |
| Monitors up to 32 inches | 8528 | 18% | 18% |
| Monitors above 32 inches | 8528 | 18% | 28% |
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 28%
New GST Rate for Computer Accessories and Peripherals
| Item | Common HSN | New GST Rate (After 22 Sep 2025) |
Old GST Rate (Before 22 Sep 2025) |
|---|---|---|---|
| Printers and scanners | 8443 | 18% | 18% |
| Webcams | 8525 | 18% | 18% |
| Microphones | 8518 | 18% | 18% |
| Speakers and headphones | 8518 | 18% | 18% |
| External storage devices | 8523 / 8471 | 18% | 18% |
| Graphics cards and similar internal accessories | 8473 | 18% | 18% |
| Power supply units | 8504 | 18% | 18% |
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
GST on Computers & Laptops: Standard 18% Rate Explained
Is GST Applicable to Computers and Accessories?
Yes. Computers, laptops, monitors, printers, storage devices, audio peripherals, and most other related hardware are taxable under GST. These items generally fall under Chapter 84 and Chapter 85, depending on the product type. For most common computer hardware, the applicable GST rate is 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
How to Calculate GST on Computers
For most computers and accessories, GST is calculated at 18%.
Formula when price is before GST
GST Amount = Taxable Value × 18%
Invoice Value = Taxable Value + GST Amount
Example 1: Laptop
Suppose a laptop has a taxable value of Rs 50,000.
GST = 50,000 × 18% = Rs 9,000
Final Invoice Value = Rs 50,000 + Rs 9,000 = Rs 59,000
Example 2: Printer
Suppose a printer has a taxable value of Rs 12,000.
GST = 12,000 × 18% = Rs 2,160
Final Invoice Value = Rs 12,000 + Rs 2,160 = Rs 14,160
Example 3: Monitor above 32 inches after 22 Sep 2025
Suppose a large monitor has a taxable value of Rs 20,000.
GST = 20,000 × 18% = Rs 3,600
Final Invoice Value = Rs 20,000 + Rs 3,600 = Rs 23,600
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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