Printer HSN Code: Understanding HSN Classifications for Printers
Printers are widely used in homes, offices, shops and service centres to print bills, reports, documents and photos. They can be inkjet printers, laser printers, dot matrix printers or all in one machines that also scan and copy.
To charge GST correctly and keep records clear, businesses must use the correct printer HSN code on invoices and also choose the right HSN code for printer cartridges and accessories.
What Is the Printer HSN Code?
Under GST, printers are classified in the chapter that covers printing machinery and machines for producing printed matter. This chapter includes office printers, production printers and other machines that work with text or images on paper or similar media.
Most common printers in India, such as small office printers and desktop laser and inkjet printers, are grouped under a single printer heading in this chapter. This heading covers devices that connect to computers and other automatic data processing machines and use them as input.
All in one printers that can print, scan, copy and sometimes fax are also classified under this printer family when their main function is printing. In daily work, suppliers treat all these devices as part of the same printer HSN group and use model details and descriptions to show the exact features.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8443 | Printers and multifunction devices | Inkjet, laser, dot matrix and all in one printers for computers | 18% |
| 8443 | Printer parts and cartridges | Ink and toner cartridges, imaging units and dedicated printer parts | 18% |
| 3215 | Printing inks and bottled printer ink | Bottled ink for ink tank printers and other dedicated printing inks | 18% |
| 8544 | Printer cables and power cords | USB printer cables, data cables and power cords for printers | 18% |
| 9403 | Printer stands and trolleys | Wooden or metal printer tables, racks and movable printer stands | 18% |
| 6307 | Fabric printer dust covers | Textile or synthetic covers and sleeves used to protect printers | 18% |
HSN Code for Printer Cartridges and Accessories
Printer cartridges and toners are essential parts that supply ink or powder to printers. Many businesses treat cartridges and toners as parts and accessories of printers for HSN and GST purposes.
When cartridges are designed to work only with specific printers and are clearly recognisable as parts of those machines, they are commonly classified as printer parts in the same broad chapter that covers the printers themselves. The detailed line used may depend on whether the cartridge includes a print head or is only a container of ink or toner.
Bottled ink for refilling ink tank printers and general printing inks can also fall under separate ink entries in the tariff. In such cases traders must see whether they are selling dedicated printer parts or generic ink products and choose the HSN code accordingly.
Other accessories such as printer cables, stands and dust covers are usually classified under their own headings, for example as electrical accessories or furniture, and are not kept under the same printer HSN code. For clean accounting, printers, cartridges and accessories should appear on invoices as separate items with their own correct HSN codes.
GST on Printers and HSN Code Classification
Under the current GST rate structure, most printers used in homes and offices are taxed at 18% GST. This rate generally applies to laser printers, inkjet printers, multifunction printers and similar devices supplied to businesses and consumers.
Printer cartridges and toners are also commonly taxed at 18% GST whether they are billed as printer parts or as dedicated ink or toner products for use in printers. Generic printing inks can also fall in the 18% slab unless a specific concession is given for a particular product.
Accessories such as printer stands and dust covers are normally taxed at the rate that applies to their own HSN heading. Many of these also fall in the standard 18% slab, so in practice most printer related supplies attract the same rate even when they use different HSN codes.
For GST compliance, manufacturers and dealers configure the printer HSN code for each printer model in their item master and set the GST rate at 18%. They also configure separate HSN codes for cartridges, toners and key accessories. Every invoice then clearly shows the HSN code and GST applied for each product line.
During GST return filing, outward supplies of printers and cartridges are reported HSN wise. This allows the tax department to see how much turnover has been declared under the printer and printer parts categories and makes it easier for buyers to claim input tax credit on the GST charged on these items.
Conclusion
The printer HSN code system groups most computer connected printers and multifunction machines in a common printing machinery chapter. Printer cartridges and other key parts are usually treated as accessories of printers in the same broad family, while cables, stands and other add ons use their own headings.
When businesses assign the correct HSN code to each printer model and to its cartridges and accessories and apply the standard 18% GST rate in normal cases, their invoices remain accurate and GST returns stay clear. This reduces the risk of disputes, interest and penalties linked to wrong HSN codes or GST rates on printers and printer supplies.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for printers in India?
In India, most computer connected printers and multifunction print devices are classified in the printing machinery chapter under the heading for printers that work with automatic data processing machines and similar equipment.
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What is the GST rate for printers?
Most printers used in homes and offices are taxed at 18% GST under the current rate structure for printing machinery and information technology equipment.
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How does the HSN code for printers affect GST?
The printer HSN code decides which GST rate applies and how sales are shown in HSN wise summaries. Using the correct printer HSN code on invoices helps match turnover with the 18% slab and supports input tax credit claims for buyers.
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What is the HSN code for printer cartridges?
Printer cartridges and toners are generally treated as parts and accessories of printers within the same broad printing machinery chapter, while some generic inks are classified under separate ink headings. Traders choose the exact HSN code based on whether the item is a dedicated printer part or general ink.
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How do printer manufacturers use the HSN code for GST filing?
Printer manufacturers assign the correct printer HSN code to each model and separate HSN codes to cartridges and accessories in their item masters. They print these codes on invoices and then report printer and cartridge sales HSN wise in their GST returns so that tax is correctly declared and buyers can match their input tax credit.