Hard Disk HSN Code: Understanding HSN Classifications for Hard Disks
Hard disks and solid state drives are common computer parts used in desktops, laptops and servers. Many users also buy external hard disks and portable solid state drives for backup and data transfer.
To use the hard disk HSN code correctly and charge GST without mistakes, traders, distributors and online sellers need to understand how internal drives, external drives and related products are classified under HSN and which GST rates usually apply after the changes from 22 September 2025.
What Is the Hard Disk HSN Code?
Under GST, hard disks and many other computer storage devices are classified in the chapter that covers automatic data processing machines and their units. The main storage unit heading covers devices that read and write data and can connect to a computer system.
In simple words, internal hard disks and many external drives are treated as storage units of a computer. They usually fall in the same broad HSN family that covers units which store data for an automatic data processing machine.
Other storage products such as memory cards and flash drives are grouped in a separate heading that covers semiconductor media and other recorded media. Even though they store data, they are not described as hard disks and so they follow a separate HSN family.
Key Hard Disk HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8471 | Automatic data processing machines and units | Internal hard disks used inside desktops and laptops | 18% |
| 8471 | Storage units for computers | External hard disks connected by USB or other ports | 18% |
| 8471 | Solid state storage units | Internal and external solid state drives for computers | 18% |
| 8523 | Semiconductor media and other recorded media | Pen drives, memory cards and similar flash storage | 18% |
| 8473 | Parts and accessories of computers | Drive brackets, caddies and simple mounting parts | 18% |
HSN Code for External Hard Disks and SSDs
An internal hard disk fitted inside a desktop or laptop is normally classified as a storage unit of an automatic data processing machine. It sits in the same storage unit HSN family that covers other drives which work together with the computer.
External hard disks that connect through USB or similar ports are also generally treated as storage units of a computer. Even though they are placed outside the cabinet, they still fall in the same broad HSN family for storage units.
Solid state drives use chips instead of spinning disks but they perform the same role of long term data storage. When they are sold for use with computers, they are usually classified with the same storage unit family as hard disks.
Other products such as pen drives and memory cards are usually placed in the semiconductor media heading, even though users often treat them as similar to external drives. For GST billing, they therefore follow their own HSN family but usually attract the same GST rate.
GST on Hard Disks and HSN Code Classification
Under the three slab GST structure that applies from 22 September 2025, computer storage products like hard disks and solid state drives are treated as standard IT hardware. They are generally placed in the 18% GST slab under their HSN codes.
This means that internal hard disks, external hard disks and computer solid state drives are usually taxed at 18% when sold in the domestic market. Pen drives and memory cards also carry 18% under their own HSN codes.
For billing, businesses link every drive item in their accounting software to the correct HSN family, such as storage units of computers or semiconductor media, and set the GST rate at 18%. Invoices then show the HSN code with the product description and GST amount clearly.
During GST return filing, outward supplies are reported HSN wise. When hard disk and solid state drive sales are recorded with the correct HSN codes and GST rates, it becomes easier for buyers to claim input tax credit and for the tax department to match returns with purchase and e way bill data.
Conclusion
The hard disk HSN code places internal and external hard disks and many solid state drives in the storage unit family for automatic data processing machines, while flash storage such as pen drives and memory cards usually moves to the semiconductor media heading.
Since these products are standard computer hardware items, they generally attract 18% GST under their HSN codes after the changes from 22 September 2025. When traders and sellers map each hard disk and solid state drive to the correct HSN family and apply the right GST rate in invoices and returns, they keep billing accurate and reduce the risk of notices or penalties for wrong classification.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for hard disks?
Hard disks that are used as computer storage are usually classified in the storage unit family under the chapter for automatic data processing machines. Internal and many external hard disks follow this HSN family for GST purposes.
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What is the GST rate for SSD and external hard disks under HSN code?
SSD drives and external hard disks that are sold as computer storage devices generally attract 18% GST under the storage unit HSN codes, as they are treated as standard IT hardware in the three slab GST structure from 22 September 2025.
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How are hard disks classified under HSN code?
Hard disks are classified as storage units of automatic data processing machines. Internal drives and most external drives go under the same storage unit HSN family, while flash based media such as pen drives are placed under the semiconductor media heading.
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How does the GST rate affect hard disk products?
The GST rate decides the final price to the customer and the input tax credit available to business buyers. With an 18% GST rate on hard disks and SSDs, sellers must charge GST at this rate and show the HSN code clearly so that business customers can claim credit.
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Are SSDs and external hard disks classified under the same HSN code?
In many cases, SSDs and external hard disks used with computers are classified in the same storage unit HSN family, since both act as data storage units. The exact sub classification can depend on technical details, but for billing they often share the same broad HSN and GST rate.