RAM HSN Code: Classification for Laptop, Computer and DDR4 RAM
RAM, or Random Access Memory, is a key computer part used in laptops, desktops and servers. It directly affects the speed and performance of a system. For IT dealers, computer shops, distributors and system integrators, using the correct HSN code for RAM is important for clean GST invoicing and smooth input tax credit.
In this guide, we look at how laptop RAM, desktop RAM and DDR4 RAM modules are classified under HSN, what GST rate applies and what points to remember while billing and purchasing memory modules.
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What is the HSN code for laptop RAM?
Computer RAM modules are treated as parts and accessories of automatic data processing machines. Under the Customs and GST tariff, such parts are generally classified under HSN heading 8473.
Laptop RAM, desktop RAM and similar memory modules that are designed to work with computers normally fall under HSN 8473 for GST purposes, subject to detailed technical description and tariff notes.
RAM HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 16 | Guide to HSN Section 16 | 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 Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 84 | Nuclear Reactors, Boilers & Machinery | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| 85 | Electrical Machinery Equipment | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84731000 | Ink Cartridges with Print Head Assembly | 18% |
| 84732100 | Electronic Calculating Machine Parts | 18% |
| 84732900 | Parts for machines: Other | 18% |
| 84733010 | Parts and accessories of the machines of heading 8471: Microprocessors | 18% |
| 84733020 | Motherboards: Parts & Accessories | 18% |
| 84733030 | Mounted Printed Circuit Boards for Heading 8471 | 18% |
| 84733040 | Head stack | 18% |
| 84733050 | Ink Spray Nozzle | 18% |
| 84733060 | Industrial Vacuum Cleaners | 18% |
| 84733091 | Network Access Controllers (8471 Parts) | 18% |
| 84733092 | GIST Cards for Multilingual Computers | 18% |
| 84733099 | Parts for machines of heading 8471 | 18% |
| 84734010 | Parts for Weaving Machines | 18% |
| 84734090 | Parts for machines: Other | 18% |
| 84735000 | Machines for Making Textile Yarn or Thread | 18% |
| 85421010 | Memory Cards (Integrated Circuit) | 18% |
| 85421020 | Other Integrated Circuit Cards | 18% |
| 85421090 | Digital Monolithic Integrated Circuits | 18% |
| 85422100 | Single Integrated Circuit Cards with Optical Strip | 18% |
| 85422910 | Other Monolithic Integrated Circuits | 18% |
| 85422990 | Hybrid Integrated Circuits | 18% |
| 85423100 | Electronic integrated circuits: Processors and controllers | 18% |
| 85423200 | Electronic integrated circuits: Memories | 18% |
| 85423300 | Integrated Circuits| Amplifiers | 18% |
| 85423900 | Electrical Insulators | 18% |
| 85426000 | Electronic Microassemblies | 18% |
| 85427000 | Ion Implanters for Semiconductor Doping | 18% |
| 85429000 | Other Electrical Insulating Articles | 18% |
* GST rates may vary based on the latest GST notifications and amendments
Laptop and Computer RAM Classification under HSN
Different generations of RAM like DDR3, DDR4 and DDR5 mainly reflect technology and speed improvements. Even though the performance is higher, the basic use remains the same, that is, working as main memory for computers.
Because of this, DDR4 RAM modules are normally kept in the same heading as other RAM modules under HSN 8473. The subheading and description may change at the eight digit level, but at the GST invoice level, the four digit 8473 code is commonly used.
GST on RAM Products
RAM modules falling under HSN 8473 are generally taxed at 18% GST after 22 September 2025. There is usually no compensation cess on these products.
Example: If a dealer sells laptop RAM worth ₹1,00,000, GST at 18% will be ₹18,000 and the invoice value will be ₹1,18,000. Registered business buyers such as offices and resellers can claim input tax credit on this GST as per normal rules.
