Register HSN Code: Classification for Electronic and Cash Registers
Registers such as electronic registers and cash registers are widely used in shops, offices and supermarkets to record sales and issue bills. Under GST, these machines are treated as office machines and fall under specific HSN codes.
Correct HSN code for register products helps businesses claim input tax credit on capital purchases and also show the right details in fixed asset registers, invoices and GST returns.
HSN code and GST rate for common register products
| Product | Description | HSN code | Typical GST rate |
|---|---|---|---|
| Electronic register | Electronic device used to record transactions and store register data. | 84705000 | 18% |
| Cash register | Billing machine used in retail shops to issue bills and record cash sales. | 84705000 | 18% |
| POS billing register | Point of sale machine with printer and display for GST invoices. | 84705000 | 18% |
What is the HSN Code for Registers?
Electronic cash registers, point of sale billing machines and similar devices are normally classified under the heading 84705000. This heading covers cash registers and similar machines which record sales, print bills and store transaction data.
Simple paper based registers, like accounting registers or notebooks, are different and fall under the paper products chapter. In this guide we focus on electronic and cash registers that function as machines.
How Electronic and Cash Registers Are Classified under HSN
Electronic registers used in retail outlets, restaurants and small shops are usually treated as cash registers under 84705000. The same heading is used whether the device is a compact billing machine or a full point of sale machine with a small screen and printer.
If the register is part of a larger computer system where the main function is that of a computer, it may fall under the general computer heading. For standalone billing machines, the cash register HSN code is usually appropriate.
The HSN Code for Billing Registers
Billing registers which are essentially cash registers with added features like barcode scanning, card payment integration or GST invoice formats still fall in the same heading for cash registers. Additional features do not normally change the HSN classification.
Businesses should ensure that the purchase invoice clearly mentions the make, model and description of the machine along with the HSN code, so that there is no confusion later when claiming input tax credit or selling the old machine as scrap.
GST on Register Products
Electronic and cash registers covered under heading 84705000 generally attract 18% GST. This rate applies whether the machine is used in a small retail shop or a large supermarket chain.
Dealers and resellers of such machines should charge GST at the applicable rate, mention the correct HSN code on invoices and show the same details consistently while filing GSTR 1, GSTR 3B and annual returns.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for electronic registers?
Electronic cash registers and similar billing machines are normally classified under HSN 84705000, which covers cash registers and similar office machines.
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Are cash registers classified separately under HSN?
Cash registers and electronic registers with similar billing and recording functions usually share the same heading 84705000. A separate HSN code is used only when the machine is fundamentally different, such as a general computer.
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How does GST apply to billing register products?
Most electronic registers and cash registers attract 18% GST. The tax must be charged on the invoice value and reported with the same HSN code in all GST returns.
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Can registers used in retail and offices be classified under the same HSN code?
Yes. If the machines have similar functions, for example recording and printing sales, they are treated in the same way under HSN even if one is used in a shop and another in an office reception.
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How does the functionality of the register impact the HSN classification?
The main function of the device decides the HSN code. If its primary role is to act as a cash or billing register then 84705000 is used. If the device is mainly a computer or specialised equipment, another heading may apply.