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.
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.
I am a Chartered Accountant with over 20 years of experience and a finance content writer. I focus on educating people about finance and taxation. I have written many blog posts on finance, taxation, trading, and investment on the BUSY website. My goal is to increase financial understanding by making complex concepts easier to grasp and to support educational programs in India.
Frequently Asked Questions
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What is the HSN code for laptops in India?
In India, laptops are classified under heading 8471, which covers automatic data processing machines. Portable laptops and notebooks usually fall under the detailed sub heading 847130 inside this group.
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How does the laptop HSN code impact GST for laptop products?
The laptop HSN code 8471 links laptops to the GST rate used for computer products. Under the current system, most laptops under this heading attract 18% GST, so using the correct code ensures that the right slab is applied and that input tax credit can be claimed without issues.
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Are laptops and computers classified under the same HSN code?
Yes. Both laptops and desktop computers are grouped under heading 8471 as automatic data processing machines. Laptops normally use sub heading 847130 while other computers use different detailed lines inside the same heading.
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How do laptop manufacturers use the HSN code for GST filing?
Laptop manufacturers and importers set the HSN code 8471 and the relevant eight digit line in their product masters and print it on all invoices. They then use HSN wise summaries while filing GST returns so that sales of laptops and computers are clearly reported under the correct heading.
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What GST rates apply to laptops and computers under the HSN code?
Most laptops and desktop computers under heading 8471 are taxed at 18% GST in the present slab structure. Any special rate for a particular scheme or concessional category must be confirmed from the latest GST notifications before billing at a lower rate.