GST for Computer Parts: Components and Accessories
Quick Summary
- Most computer parts in India, like CPUs, RAM, and keyboards, are taxed at 18% GST.
- Monitors under 32 inches have an 18% GST rate, while larger screens are taxed at 28%.
- Accessories such as laptop bags and USB hubs also fall under the 18% GST rate.
- Businesses can claim Input Tax Credit (ITC) on computer parts bought for business use.
- Retailers and assemblers must register for GST if turnover exceeds ₹40 lakh and file regular returns.
Whether you’re building a custom PC, replacing a laptop battery, or upgrading your office setup, you’ll come across multiple computer components. But how are these items taxed under GST ? Let’s break down the computer hsn code and gst rate, including accessories, and explain what buyers, sellers, and service providers need to know.
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GST on Computer Parts in India
Computer parts and accessories in India are generally taxed under Chapter 84 and Chapter 85 of the HSN system. Most common computer components attract 18% GST. The main rate change in this category is for computer monitors above 32 inches, which were earlier taxed at 28% and now attract 18% GST from 22 Sep 2025.
Updated GST Rate on Computer Parts
| Computer Component | Common HSN Code | New GST Rate (After 22 Sep 2025) |
Old GST Rate (Before 22 Sep 2025) |
|---|---|---|---|
| Motherboards | 8473 | 18% | 18% |
| Processors (CPUs) | 8473 | 18% | 18% |
| RAM (memory modules) | 8473 | 18% | 18% |
| Hard drives (HDD / SSD) | 8471 / 8523 / 8473 | 18% | 18% |
| Keyboards and mouse devices | 8471 / 8473 | 18% | 18% |
| Webcams | 8525 | 18% | 18% |
| Monitors up to 32 inches | 8528 | 18% | 18% |
| Monitors above 32 inches | 8528 | 18% | 28% |
| Printers and scanners | 8443 | 18% | 18% |
| Laptop and desktop batteries | 8507 | 18% | 18% |
| Power adapters / chargers | 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%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 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%
GST on Computer Parts & Accessories: 18% Standard RateVisual Elements
GST on Computer Parts in India for Businesses
Businesses buying computer parts for use in the course of business can generally claim Input Tax Credit (ITC), subject to normal GST conditions and restrictions. This may apply to eligible purchases such as:
- IT hardware and devices used for business
- computer components used in assembly or resale
- packaging, freight, and other eligible inward supplies linked to taxable outward business activity
GST Compliance for Retailers and Assemblers
If you sell or assemble computer parts, the key compliance points are:
- Register under GST if your turnover crosses the applicable threshold
- Use tax invoices with the correct HSN codes
- Apply the correct GST rate based on the exact product classification
- File GST returns such as GSTR-1 and GSTR-3B on time
- Maintain proper records for stock, purchase invoices, and sales invoices
How to Calculate GST on Computer Parts
For most computer parts, GST is calculated at 18%.
GST Amount = Taxable Value × 18%
Final Invoice Value = Taxable Value + GST Amount
Example 1: Motherboard
Suppose a motherboard has a taxable value of Rs 8,000.
GST = 8,000 × 18% = Rs 1,440
Final Invoice Value = 8,000 + 1,440 = Rs 9,440
Example 2: SSD
Suppose an SSD has a taxable value of Rs 5,000.
GST = 5,000 × 18% = Rs 900
Final Invoice Value = 5,000 + 900 = Rs 5,900
Example 3: Printer
Suppose a printer has a taxable value of Rs 12,000.
GST = 12,000 × 18% = Rs 2,160
Final Invoice Value = 12,000 + 2160 = Rs 14,160
Example 4: Monitor above 32 inches after 22 Sep 2025
Suppose a monitor has a taxable value of Rs 20,000.
GST = 20,000 × 18% = Rs 3,600
Final Invoice Value = 20,000 + 3,600 = Rs 23,600
This is the main old vs new difference in this category. Earlier, a monitor above 32 inches would generally have been taxed at 28%.
