GST for Computer Parts: Components and Accessories
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.
BOOK A FREE DEMO
GST on Computer Parts in India: Overview
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.
Current GST Rate on Computer Parts
| 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% |
GST on Computer Accessories
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.
GST on Computer Parts in India for Businesses
If you’re buying computer components for business purposes, you can claim Input Tax Credit (ITC) on:
- Packaging materials and delivery
- IT hardware and devices
- Software installed for business use
This makes IT infrastructure more affordable and encourages digitisation across sectors.
GST Compliance for Retailers and Assemblers
If you sell or assemble computer parts:
- Register under GST if turnover exceeds ₹40 lakh
- Use correct GST invoice with HSN codes
- Apply 18% GST and issue tax invoices accordingly
- File GST returns like GSTR-1 and GSTR-3B regularly
- Keep proper records for inventory and billing
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
I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.
Frequently Asked Questions (FAQs)
- What is the GST for computer parts in India?Most computer parts attract 18% GST, including CPU, RAM, HDD, keyboards, and accessories.
- What is the current GST rate on computer parts like SSDs and motherboards?18% for both SSDs and motherboards under HSN code 8473.
- Is the GST rate on computer monitors always 18%?No. Monitors up to 32 inches are taxed at 18%, while larger screens attract 28%.
- Can businesses claim GST paid on computer parts as ITC?Yes, if purchased for business use and properly invoiced under GST.
- Is GST applicable to laptop batteries and chargers?Yes, both are taxed at 18% GST.
