Desktop HSN Code: Classification for PC Desktops and Computers
Desktop computers are widely used in offices, homes, shops and labs for day to day work. In GST, desktops are treated as electronic goods and classified under the HSN codes for automatic data processing machines. Correct HSN usage helps in applying the right GST rate and avoiding disputes in future.
Desktop HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8471 | Data processing machines & readers | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84711000 | Line Printers | 18% |
| 84713010 | Portable Automatic Data Processing Machines (Personal Computers) | 18% |
| 84713090 | Other Portable Automatic Data Processing Machines | 18% |
| 84714110 | Micro Computers | 18% |
| 84714120 | Large/Main Frame Computers | 18% |
| 84714190 | X.25 Pads | 18% |
| 84714900 | Other Automatic Data Processing Machines: System Form | 18% |
| 84715000 | Processing Units Excluding Sub-headings 8471 41 and 8471 49 | 18% |
| 84716010 | Combined I/O Unit | 18% |
| 84716021 | Dot Matrix Printers | 18% |
| 84716022 | Letter Quality Daisy Wheel Printers | 18% |
| 84716023 | Laser Jet Printers | 18% |
| 84716024 | Graphic Printer | 18% |
| 84716025 | Automatic Data Processing Machines with Storage | 18% |
| 84716026 | Ink Jet Printers | 18% |
| 84716027 | Monitors (for ADP machines) | 18% |
| 84716029 | Other Data Processing Machines | 18% |
| 84716030 | Addressing Machines/Plate Embossing Machines | 18% |
| 84716040 | Keyboard | 18% |
| 84716050 | Scanners | 18% |
| 84716060 | Mouse | 18% |
| 84716090 | Other Input/Output Units | 18% |
| 84717010 | Storage Units | Floppy Disc Drives | 18% |
| 84717020 | Storage units : Hard disc drives | 18% |
| 84717030 | Storage units: Removable disc drives | 18% |
| 84717040 | Storage Units | Magnetic Tape Drives | 18% |
| 84717050 | Storage units : Cartridge tape drive | 18% |
| 84717060 | Storage Units | Cd-Rom Drive | 18% |
| 84717070 | Specialised Vehicles| Transport Vehicles | 18% |
| 84717090 | Storage Units | Other | 18% |
| 84718000 | Other units of automatic data processing machines | 18% |
| 84719000 | Parts for Automatic Data Processing Machines | 18% |
* GST rates may vary based on the latest GST notifications
What Is the HSN Code for PC Desktops?
PC desktops are generally classified under HSN 84713020. This code covers personal computers that are set up as a system with CPU, monitor, keyboard and mouse.
When desktops are sold as a complete set, the same HSN is used for the entire unit. If only individual parts are supplied, such as CPU or monitor alone, different HSN codes for those parts may apply.
What Is the HSN Code for Desktops?
In many cases, the terms PC desktop and desktop computer are used for the same product. They both come under HSN heading 8471 for automatic data processing machines. The sub heading 84713020 is commonly used for desktops sold to end users.
For server grade machines or special industrial computers, other sub headings of 8471 may be relevant. Businesses should look at the technical specifications to confirm the exact fit.
How PC Desktops and Computer Desktops Are Classified under HSN?
PC desktops are classified on the basis of their main function as data processing machines. They must be capable of storing, processing and outputting data according to a program, which normal desktops easily satisfy.
Brand, model or hardware configuration do not change the main heading. Whether it is a basic office PC or a high end gaming desktop, it still remains in the same HSN group, unless it becomes a specialised machine with a different primary function.
The HSN Code for Desktop Computers
Desktop computers assembled and sold as a complete unit are usually billed under HSN 84713020. This helps in maintaining a uniform classification across invoices, purchase orders and GST returns.
If a business only assembles desktops from separate parts and sells them as one system, they should still use the system level HSN code and charge GST at 18% on the full value.
GST on Desktop Products
Most desktop computers attract 18% GST under the electronics schedule. The same rate applies whether the desktops are sold for office, education, gaming or home use, unless a special scheme is notified.
Desktop accessories such as monitors, keyboards and speakers can be classified under their own product codes. When billed separately, they follow their own HSN and GST rate, not the desktop system code.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for PC desktops?
The HSN code for most PC desktops is 84713020. This code is used for personal computers supplied as a complete system.
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Are desktop computers classified separately from laptops under HSN?
Yes. Laptops and notebooks fall under the same 8471 heading but use different sub headings. Desktops usually use 84713020, while laptops may use another specific sub heading.
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How does GST apply to desktop computer products?
Desktop computers are generally taxed at 18% GST on the transaction value, subject to any special notifications in force at the time of supply.
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Can the specifications (e.g., brand, size) of a desktop affect its HSN code?
Brand or size do not normally change the HSN code. Only when the machine turns into a specialised device with a different main function would the code change.
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Are desktop accessories (e.g., monitors) classified under the same HSN?
No. Monitors, printers and other accessories have their own HSN codes. When they are sold separately, dealers should use those specific codes rather than the desktop system code.