---
title: "HSN Code for Personal Computer (Portable, <=10kg) | HSN 97040090 GST Rate"
description: "Find HSN and GST Rates for 97040090 related to Personal Computer (Portable, <=10kg) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97040090/"
---

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

- [Section 21: Guide to HSN Section 21](https://busy.in/hsn/section-21/)
- [Chapter 97: Works of Art, Antiques, Etc](https://busy.in/hsn/chapter-97/)
- [Sub-chapter 9704: Postal stamps and stationery](https://busy.in/hsn/sub-chapter-9704/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 97040090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−33.33% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−51.35% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7438 of 12657 HSN codes
- Share of Sub-Chapter 9704: 100.00% of its exports; import side 11.39%
- Rank within Sub-Chapter 9704: #1 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: -14.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +340.00% in FY 2019-20
- Contribution to Sub-Ch. 9704: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 97040090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9704 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 100.00% | < ₹1 Crore | 0.0000% | — | 86.00% | −0.38 | #9496 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +340.00% | 100.00% | < ₹1 Crore | 0.0000% | −79.07% | 30.00% | +0.13 | #8780 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −50.00% | 100.00% | < ₹1 Crore | 0.0000% | −77.78% | 4.26% | +0.09 | #9183 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +109.09% | 95.83% | < ₹1 Crore | 0.0000% | +1,350.00% | 23.77% | −0.06 | #9112 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −86.96% | 75.00% | < ₹1 Crore | 0.0000% | −24.14% | 30.56% | −0.19 | #10045 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | 0.00% | 100.00% | < ₹1 Crore | 0.0000% | +68.18% | 20.22% | −0.34 | #10223 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −33.33% | 100.00% | < ₹1 Crore | 0.0000% | −51.35% | 11.39% | −0.16 | #10305 |

- CAGR (7-year): exports -14.16%/yr, imports -13.51%/yr (consistently Deficit)

## Key trade insights: HSN Code 97040090 export-import analysis

### Export decline: -14.16% CAGR over 7 years

India's exports under HSN Code 97040090 have declined at a compound annual rate of -14.16% over 7 fiscal years, falling from ₹0.05 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25.

### HSN Code 97040090 ranked #10305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 97040090 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 9704, it ranks #1 of 3. By trade surplus, it ranks #7438 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 97040090 exports

The strongest single-year export movement for HSN Code 97040090 was recorded in FY 2019-20, when exports surged by 340.00% over the prior year.

### India records a trade deficit of ₹0.16 Crore in HSN Code 97040090 goods

In FY 2024-25, India's imports of ₹0.18 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹0.16 Crore — ranking #7438 of 12657 by surplus magnitude.

### Import growth of -13.51% CAGR signals stable import dependency for Personal Computer (Portable, <=10kg)

India's imports under HSN Code 97040090 have grown at -13.51% CAGR, reaching ₹0.18 Crore in FY 2024-25.

### HSN Code 97040090 contributes 100.00% of Sub-Chapter 9704 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 9704, HSN Code 97040090 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.39% share (rank #3).

## Related HSN Codes in Sub-Chapter 9704

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 97040090: Personal Computer (Portable, <=10kg) (this hsn code) | < ₹1 Crore |
| — | [HSN Code 97040010: Used Postal Stamps](https://busy.in/hsn/hsn-97040010/) | Nil |
| — | [HSN Code 97040020: Used/Unused First-Day Covers](https://busy.in/hsn/hsn-97040020/) | Nil |