--- title: "New GST for Computer Parts 2026: 18% Rate on Computer Components" description: "New GST rate on computer parts in 2026 is 18% on RAM, hard drives and processors. Get GST-ready with Busy and apply the correct rate on every invoice." canonical: "https://busy.in/gst-rates/computer-parts/" author: "Nitin Bansal" published: "2025-05-19T08:43:38.000Z" category: "GST Rates" --- - 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. # 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](https://busy.in/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. ## **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% | ## GST on Computer Parts & Accessories: 18% Standard RateVisual Elements ![GST on computer parts & accessories](https://busy-client.busy.in/media/image%2010.png) ## 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%**. ## About the author **Nitin Bansal** 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 ### What is the GST for computer parts in India? Most computer parts attract 18% GST, including processors, RAM, storage devices, motherboards, printers, batteries, chargers, and common peripherals. ### What is the current GST rate on computer parts like SSDs and motherboards? Generally, 18% GST applies to both SSDs and motherboards, though the exact HSN can vary depending on the product description. ### Is the GST rate on computer monitors always 18%? Now, generally yes. Before 22 Sep 2025, monitors above 32 inches were taxed at 28%, while smaller monitors were at 18%. After the revision, all monitors are generally taxed at 18%. ### Can businesses claim GST paid on computer parts as ITC? Generally, yes, if the parts are purchased for business use and all normal GST conditions are met. ### Is GST applicable to laptop batteries and chargers? Yes. 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