New 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.
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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.
New GST Rate on Computer Parts in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for computer parts (no compensation cess).
Current GST Rate on Computer Parts
| Computer Component | HSN Code | New 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 | 18% |
| Printers and scanners | 8443 | 18% |
| Laptop and desktop batteries | 8507 | 18% |
| Power adapters/chargers | 8504 | 18% |
GST on Computer Parts & Accessories: 18% Standard RateVisual Elements
Old GST Rate on Computer Parts
(Old GST Rates – Applicable Until 21st September)
| 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.
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