GST for Computer Parts: Components and Accessories
- GST on computer parts in India is generally 18% GST for items such as CPUs, RAM, keyboards, and other computer components, subject to applicable HSN classification.
- Computer monitors classified under HSN 8528 generally attract 18% GST as per the applicable tariff classification.
- The computer accessories GST rate depends on the type of accessory and its applicable HSN classification. Items such as USB hubs and laptop bags may have different classifications.
- Businesses can claim eligible Input Tax Credit (ITC) on computer parts purchased for business use, subject to GST conditions.
- Retailers and assemblers must register for GST if they meet the applicable turnover and registration requirements.
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 classified under Chapter 84 and Chapter 85 of the HSN system. Most common computer components attract 18% GST. The GST on computer parts depends on the applicable HSN classification and product category. Computer monitors under HSN 8528 that were earlier taxed at 28% GST have been revised to 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) | 8542 | 18% | 18% |
| RAM (memory modules) | 8473 | 18% | 18% |
| Hard drives (HDD / SSD) | 8471 / 8523 (depending on classification) | 18% | 18% |
| Keyboards and mouse devices | 8471 | 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% |
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Computer Component
Common HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
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%.
