Mouse HSN Code: A Complete Guide
Computer mouse devices are used with desktops, laptops and gaming systems in almost every office and home. They are treated as computer input devices under GST. Using the correct mouse HSN code helps importers, distributors and retailers charge GST properly on these products.
HSN Code for Wireless Mouse
A wireless mouse is normally classified as a part of automatic data processing machines and units. Even though it uses radio or bluetooth technology, it remains an input device for a computer. In GST, wireless mouse and wired mouse usually share the same broad HSN code.
| HSN Code | Product Name | Product Description | GST Rate |
|---|---|---|---|
| 8471 | Wired computer mouse | Standard optical or laser mouse with cable connection | 18% |
| 8471 | Wireless mouse | Cordless mouse with USB receiver or bluetooth connectivity | 18% |
| 8471 | Gaming mouse | High precision mouse with extra buttons and higher DPI for gaming | 18% |
| 8471 | Mouse and keyboard combo | Combined pack of keyboard and mouse supplied together | 18% |
HSN Code for Gaming Mouse
Gaming mouse models add features like adjustable DPI, extra buttons and lighting. However, they are still used as pointing devices for computers and gaming consoles, so they normally remain in the same input device heading. The higher price or brand value of a gaming mouse does not change the basic classification.
Sellers should capture the correct HSN code once at the item level in their software and then list different gaming models under that item group. This avoids mistakes when staff generate invoices during busy sales periods.
HSN Code for Computer Mouse and Other Input Devices
Computer mouse, keyboards, trackballs and similar pointing devices generally fall under the same section that covers units of automatic data processing machines. Some specialised devices used for industrial control or medical equipment may be classified separately based on their main function.
Importers should check the customs tariff description for the exact sub heading of their device, especially when the mouse is built into another machine. For normal retail sale of a separate mouse, the common input device HSN heading is usually sufficient.
Conclusion
Mouse HSN code groups wired, wireless and gaming mouse models under the broader heading for computer input devices. Most mouse products attract GST at the standard rate, so correct classification mainly helps with clean documentation and matching of purchase and sales records. Keeping one consistent HSN code for all regular mouse models makes GST compliance easier for computer shops and online sellers.
I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.
Frequently Asked Questions
-
What is the HSN code for a wireless mouse?
Wireless mouse devices are generally classified under the same input device heading as wired mouse, such as HSN code 8471 for computer units. The wireless feature does not change the basic classification.
-
How are gaming mice classified under HSN?
Gaming mice are usually treated as an enhanced type of computer mouse and remain under the same HSN heading as standard mouse models. Only very specialised controllers may shift to a different code based on their main function.
-
How does HSN code affect import duties for computer peripherals?
HSN code determines both the customs duty and the GST rate at the time of import. If you classify mouse products correctly at customs, it becomes easier to claim input tax credit and clear goods without delay.
-
Is there a difference in HSN code for wired and wireless mice?
In normal situations, wired and wireless mouse models share the same HSN code because both are pointing devices used with computers. The difference is only in technology, not in basic use.
-
Why is it important to know the HSN code for mouse products?
Knowing the correct mouse HSN code helps dealers create proper item masters, charge the right GST rate and avoid notices for wrong classification. It also ensures that purchase and sales data match correctly in GST returns.