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.
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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.
Printer 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
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84431100 | Reel-Fed Offset Printing Machinery | 18% |
| 84431200 | Offset Printing Machines | 18% |
| 84431300 | Other Offset Press | 18% |
| 84431400 | Letterpress Printing (Non-Reel, Non-Flexo) | 18% |
| 84431500 | Other Printed Cards | 18% |
| 84431600 | Flexo Printing Machine | 18% |
| 84431700 | Gravure Printing Machinery | 18% |
| 84431900 | Reel Fed Letterpress Printing Machinery | 18% |
| 84431910 | Flat Bed Press | 18% |
| 84431920 | Platen Printing Presses | 18% |
| 84431930 | Proof Presses | 18% |
| 84431941 | Cotton Textile Repetitive Printing Machines | 18% |
| 84431949 | Automatic Document Feeders (Copiers) | 18% |
| 84431990 | Other Repetitive Printing Machines | 18% |
| 84432100 | Other Letterpress Printing Machinery | 18% |
| 84432900 | Flexographic Printing Machinery | 18% |
| 84433000 | Gravure Printing Machinery | 18% |
| 84433100 | Multifunction printing, copying, facsimile machine | 18% |
| 84433210 | Line Printers (ADP Connectable) | 18% |
| 84433220 | Other Parts/Accessories (8443 31/32) | 18% |
| 84433230 | Laser Jet Printer | 18% |
| 84433240 | Ink Jet Printer | 18% |
| 84433250 | Facsimile Machine | 18% |
| 84433260 | Dot Matrix Printer | 18% |
| 84433290 | Daisy Wheel Printer | 18% |
| 84433910 | Ink-Jet Printing Machines (ADP Connectable) | 18% |
| 84433920 | Electrostatic photocopying machines (direct process) | 18% |
| 84433930 | Electrostatic photocopying apparatus | 18% |
| 84433940 | Photocopying Machines | 18% |
| 84433950 | Contact-Type Photocopying Apparatus (ADP Connectable) | 18% |
| 84433960 | Other Network-Connectable Printing Machinery | 18% |
| 84433970 | Non-data processing facsimile machine | 18% |
| 84433990 | Other Network-Connectable Printers | 18% |
| 84434000 | Ink-Jet Printing Machines | 18% |
| 84435100 | Flat Bed Printing Presses | 18% |
| 84435910 | Platen Printing Presses | 18% |
| 84435920 | Proof Presses | 18% |
| 84435930 | Cotton Textile Printing Machinery | 18% |
| 84435941 | Other Repetitive Printing Machinery | 18% |
| 84435949 | Other Printing Machinery | 18% |
| 84435990 | Automatic Feeders/Sheet Delivering Machines | 18% |
| 84436010 | Serial Numbering Machines | 18% |
| 84436020 | Folders/Guzmnos Perforators/Staplers | 18% |
| 84436030 | Other Ancillary Printing Machines | 18% |
| 84436090 | Parts of Printing Presses | 18% |
| 84439010 | Other Printing Machinery Parts | 18% |
| 84439090 | Parts/Accessories for 844331, 844332 | 18% |
| 84439100 | Printing Machinery Parts | 18% |
| 84439910 | Reel-Fed Letterpress Printing (Non-Flexo) | 18% |
| 84439920 | Copying Machine Paper Feeders | 18% |
| 84439930 | Copier Sorter | 18% |
| 84439940 | Copier Parts (Other) | 18% |
| 84439950 | Parts/Accessories for 844339 | 18% |
| 84439951 | Ink Cartridges with Print Head | 18% |
| 84439952 | Other Repetitive Printing Machinery | 18% |
| 84439953 | Ink Cartridges (No Print Head) | 18% |
| 84439959 | Parts and Accessories for Printing Machinery | 18% |
| 84439960 | Thermo-copying Apparatus | 18% |
| 84439970 | Cotton Weaving Machine Shuttles | 18% |
| 84439990 | Other Printing Machinery | 18% |
| 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 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.
