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.
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.
What Is the HSN Code for RAM?
For most practical trade in memory modules, RAM sticks used in laptops, desktops and servers are classified under HSN 8473. After GST 2.0, these goods typically attract the standard GST rate of 18% with no compensation cess.
The table below gives a simple view of common RAM types and their usual HSN and GST treatment. Always check the latest tariff and product catalogue for very specialised hardware.
| RAM product type | Typical HSN code | GST rate after 22 Sep 2025 |
|---|---|---|
| Laptop RAM modules (DDR3, DDR4) | 8473 | 18% |
| Desktop and gaming RAM modules | 8473 | 18% |
| Server and workstation RAM modules | 8473 | 18% |
These entries represent general industry practice. Special embedded memory or modules fixed inside other equipment may need detailed classification.
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.
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Frequently Asked Questions
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What is the HSN code for laptop RAM?
Laptop RAM modules used in computers are normally classified under HSN 8473 as parts and accessories of automatic data processing machines.
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How are DDR4 RAM and other types of RAM classified differently under HSN?
In practice, DDR4, DDR3 and other RAM types are kept in the same broad HSN heading 8473. The detailed subheading may capture technology differences, but the GST rate and four digit code remain the same for normal invoicing.
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How does GST apply to RAM products?
RAM products under HSN 8473 are generally taxed at 18% GST after 22 September 2025 with no compensation cess. GST is charged on the taxable value and eligible buyers can claim input tax credit.
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Can the brand of RAM affect its HSN classification?
Brand, capacity and speed do not usually change the HSN heading. Whether the RAM is from a premium or budget brand, it will normally stay under HSN 8473 as long as it is a standard memory module for computers.
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Are memory modules and RAM categorized under the same HSN code?
Yes. The term memory module is simply a technical name for RAM sticks fitted on the motherboard. They are both generally covered under HSN 8473 for GST classification.