HSN Code 97040090: Personal Computer (Portable, <=10kg)

Q: What products are classified under HSN 97040090 ?

It includes Antiques and Artifacts

Q: How should mixed supplies be billed when Personal Computer (Portable, <=10kg) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Personal Computer (Portable, <=10kg); Nil for exempt items if applicable).

Q: Do e‑way bill and e‑invoice apply for Personal Computer (Portable, <=10kg)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Q: Can we claim ITC on inputs used to trade Personal Computer (Portable, <=10kg)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Q: How much GST applies to Personal Computer (Portable, <=10kg)?

Under HSN 97040090, Personal Computer (Portable, <=10kg) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Q: Does packaging or labelling change the GST for Personal Computer (Portable, <=10kg)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

HSN Code 97040090 represents Personal Computer (Portable, <=10kg) under GST classification. This code helps businesses identify Personal Computer (Portable, <=10kg) correctly for billing, taxation, and trade. With HSN Code 97040090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Personal Computer (Portable, <=10kg).

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
97	Works of art, collectors' pieces and antiques	9704	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Other	2.5%	2.5%	5%	0%

Description of goods

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Other

Chapter

97 – Works of art, collectors' pieces and antiques

Sub Chapter

9704 – Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907

CGST 2.5%

SGST 2.5%

IGST 5%

CESS 0%

HSN Code	Description
97040010	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used postal stamp
97040020	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used or unused first-day covers for philatelists

HSN Code 97040010

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used postal stamp

HSN Code 97040020

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used or unused first-day covers for philatelists

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What products are classified under HSN 97040090 ?

It includes Antiques and Artifacts

How should mixed supplies be billed when Personal Computer (Portable, <=10kg) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Personal Computer (Portable, <=10kg); Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Personal Computer (Portable, <=10kg)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Can we claim ITC on inputs used to trade Personal Computer (Portable, <=10kg)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Personal Computer (Portable, <=10kg)?

Under HSN 97040090, Personal Computer (Portable, <=10kg) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Personal Computer (Portable, <=10kg)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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