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

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 or export of Personal Computer (Portable, <=10kg).

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 97040090

HSN Code 97040090 relates to the following description.

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%

What does HSN Code 97040090 not include?

Personal Computer (Portable, <=10kg) does not include products with the following descriptions.

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

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

India’s Trade Performance — HSN Code 97040090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

−33.33% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−51.35% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−< ₹1 Crore

Trade Deficit

Surplus rank #7438 of 12657 HSN codes

% of Sub-Chapter 9704

FY 2024-25

100.00%

Share of Sub-Chapter 9704’s total exports in FY 2024-25

Import side: 11.39% of Sub-Chapter 9704’s imports

Rank Within Sub-Chapter 9704

FY 2024-25

#1 of 3

Position by export value among HSN codes in Sub-Chapter 9704

Import-side rank: #3 of 3

At a glance

−14.16%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#10305

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+340.00%

Peak Growth Year

FY 2019-20 · strongest single-year move

100.00%

Contribution to Sub-Ch. 9704

Share of Sub-Chapter 9704 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #9496

Balance

−0.38

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

100.00% of Sub-Ch. 9704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

86.00% of Sub-Ch. 9704

FY 2019-20 Exp. Rank #8780

Balance

+0.13

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+340.00% YoY

100.00% of Sub-Ch. 9704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−79.07% YoY

30.00% of Sub-Ch. 9704

FY 2020-21 Exp. Rank #9183

Balance

+0.09

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

100.00% of Sub-Ch. 9704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−77.78% YoY

4.26% of Sub-Ch. 9704

FY 2021-22 Exp. Rank #9112

Balance

−0.06

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+109.09% YoY

95.83% of Sub-Ch. 9704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+1,350.00% YoY

23.77% of Sub-Ch. 9704

FY 2022-23 Exp. Rank #10045

Balance

−0.19

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−86.96% YoY

75.00% of Sub-Ch. 9704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−24.14% YoY

30.56% of Sub-Ch. 9704

FY 2023-24 Exp. Rank #10223

Balance

−0.34

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

100.00% of Sub-Ch. 9704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+68.18% YoY

20.22% of Sub-Ch. 9704

FY 2024-25 Exp. Rank #10305

Balance

−0.16

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−33.33% YoY

100.00% of Sub-Ch. 9704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−51.35% YoY

11.39% of Sub-Ch. 9704

CAGR · 7-Year

Exports

−14.16% /yr

Imports

−13.51% /yr

Consistently Deficit
Sub-Chapter 9704 total

reference, FY 2024-25

Export

₹0.02 Cr

Import

₹1.58 Cr

Trade Balance

−1.56

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 97040090 and GST compliance.

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.