BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
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 gst for computer parts, including accessories, and explain what buyers, sellers, and service providers need to know.
Computer parts are taxed under Chapter 84 and 85 of the HSN Code. Most parts fall under the 18% GST slab, while a few may attract 28% depending on their use or classification.
| Computer Component | HSN Code | GST Rate |
|---|---|---|
| Motherboards | 8473 | 18% |
| Processors (CPUs) | 8473 | 18% |
| RAM (Memory modules) | 8473 | 18% |
| Hard drives (HDD/SSD) | 8471/8473 | 18% |
| Keyboards, mouse, webcams | 8471 | 18% |
| Monitors (up to 32 inches) | 8528 | 18% |
| Monitors (above 32 inches) | 8528 | 28% |
| Printers and scanners | 8443 | 18% |
| Laptop and desktop batteries | 8507 | 18% |
| Power adapters/chargers | 8504 | 18% |
Accessories like laptop bags, USB hubs, wireless dongles, and external webcams are taxed at 18%. Even gaming peripherals like Bluetooth keyboards and mice fall under this rate unless sold as part of a bundled package.
If you’re buying computer components for business purposes, you can claim Input Tax Credit (ITC) on:
This makes IT infrastructure more affordable and encourages digitisation across sectors.
If you sell or assemble computer parts:
Understanding the gst rate on computer parts helps both B2B and retail players quote accurately, stay compliant, and offer the right price to customers.
Get a Free Trial – Best Accounting Software For Small Business
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.