Laptop HSN Code: Understanding HSN Classifications for Laptop Products
Laptops are essential tools for students, professionals and businesses in India. Every seller, distributor and importer must use the correct laptop HSN code so that GST is applied properly on laptops and computers.
In this guide you will learn the main laptop HSN code, how laptops and desktop computers are classified, how GST rates apply and how manufacturers and traders use these codes in GST billing and returns.
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What Is the Laptop HSN Code?
Under GST, laptops are classified in chapter eighty four, which covers machinery and mechanical appliances and their parts. The main heading for data processing machines including laptops and computers is 8471.
Within this heading, portable automatic data processing machines such as laptops, notebooks and similar devices are usually classified under detailed eight digit lines like 847130. These lines describe machines that weigh less and are designed to be carried and used on the lap or in a bag.
For day to day GST work, most businesses treat 8471 as the base laptop HSN code for common laptops and notebooks. This code is mentioned on purchase and sales invoices so that the tax system and accounting software can recognise the item as a computer product.
Laptop 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
HSN Code for Laptops and Computers
Laptops and desktop computers both sit inside the same main heading 8471 because all of them are automatic data processing machines. The difference lies in the detailed eight digit codes that describe whether the machine is portable or fixed and how it is built.
Portable laptops and notebook computers normally use sub heading 847130. This sub heading covers automatic data processing machines that are presented as a portable unit, have a screen and a keyboard in the same body and can be carried easily.
Desktop computers and central processing units that are not portable are usually classified under other detailed lines of 8471, such as 847149, 847150 or similar codes for units that perform the functions of data processing but are not designed as portable laptops.
So laptops and computers share the same family of HSN codes under heading 8471 but they do not always share the same eight digit line. For most GST purposes, they are both treated as computer products in the same chapter and the same basic tax slab.
GST on Laptops and HSN Code Classification
The laptop HSN code 8471 connects laptops and computers to the GST rate decided for this heading. For a long time computers and laptops have been placed in the standard GST slab instead of the highest slab to support the information technology sector.
In the current structure with slabs such as 5% and 18%, laptops and computers under heading 8471 are generally taxed at 18% GST on their transaction value. This standard rate applies to most brands and models of laptops and desktop machines unless a specific exemption is announced for a special scheme.
Accessories such as laptop bags, separate monitors, keyboards and printers do not always share the same HSN code as the laptop itself. They are classified under their own headings and follow their own rate entries. Even so, many common computer accessories also fall in the 18% slab in the present structure.
Because laptops and computers usually fall in the same 18% slab, classifying them correctly under heading 8471 ensures that the same tax treatment is given across different models and configurations. It also helps keep input tax credit smooth for businesses that buy computer hardware for office use.
For buyers who claim input tax credit , the GST paid on laptops becomes a credit as long as the laptops are used in the course of business and general credit conditions are met. The correct use of the laptop HSN code on invoices helps tax officers understand that the purchase is a computer product under heading 8471 when they check returns and records.
Conclusion
The laptop HSN code is a key part of correct GST treatment for computer hardware. Laptops and desktop computers are grouped in chapter eighty four under heading 8471, with laptops normally using detailed sub heading 847130 and other computers using related lines of the same heading.
When manufacturers, importers and retailers map every laptop and computer to the correct HSN code and apply the matching GST rate, usually 18% for most models in the present structure, their invoices remain accurate and input tax credit flows smoothly. This reduces the risk of disputes about wrong classification or wrong GST rates on laptop and computer sales.
