SSD HSN Code: Classification for Solid State Drives and External SSDs
Solid State Drives (SSDs) are now the standard storage option for laptops, desktops and servers. They are faster, more reliable and more compact than traditional hard disk drives (HDDs). For GST billing and compliance, it is important to use the correct HSN code for SSDs in invoices, purchase orders and returns.
Under GST, SSDs are generally classified as solid-state non-volatile storage devices supplied for use with computers and other electronic equipment. These goods typically fall under HSN 8523 and attract 18 % GST on their transaction value, whether they are used as internal drives, external portable SSDs or laptop SSD modules.
Using the correct SSD HSN code helps businesses issue accurate GST tax invoices, claim proper input tax credit (ITC) and avoid disputes during audits or departmental scrutiny.
SSD HSN Code and GST Rate Table
| Product type | HSN code | Product description | GST rate |
|---|---|---|---|
| Internal SSD (desktop / laptop) | 8523 | Solid-state non-volatile storage device used as internal storage in computers and laptops | 18% |
| External SSD | 8523 | Portable SSD connected through USB, Type-C or similar interface for external data storage and backup | 18% |
| Laptop SSD module (M.2 / NVMe / SATA) | 8523 | SSD module supplied separately for installation inside laptops and small form-factor PCs | 18% |
What is the HSN Code for SSDs?
For GST purposes, Solid State Drives (SSDs) are usually classified under HSN 8523, which covers solid-state non-volatile storage devices used for recording and storing data. This heading applies to SSDs supplied as separate storage units, whether they are intended for use in computers, servers, CCTV systems or other electronic equipment.
In most cases, external SSDs are not given a different HSN code just because they are portable. They are still treated as solid-state storage devices and classified under the same heading, unless they are supplied as part of a complete system such as a fully assembled computer or a specialised machine.When raising invoices, businesses should mention the correct description, for example
“Solid State Drive (SSD), 1 TB, internal” along with HSN 8523 so that the tax treatment is clear.
How Solid State Drives and External SSDs Are Classified under HSN?
The classification of SSDs under HSN is based on their nature and primary function. Both internal and external SSDs perform the same core function of data storage using solid-state memory chips. Therefore, they are generally grouped together under the same HSN heading, even if their form factor or connection type is different.
Laptop SSDs, such as M.2 NVMe or SATA SSD modules, are also treated as storage units. When sold separately as spare parts or upgrades, they are covered under the same storage device heading and attract 18 % GST. The GST is calculated on the invoice value, and eligible businesses can claim input tax credit on these purchases when they are used for business purposes.
If an SSD is supplied pre-installed inside a laptop or desktop, the tax classification follows that of the complete machine. In such cases, the SSD is a component of the finished product and not invoiced separately.
The HSN Code for Laptop SSDs
Laptop SSDs are designed in compact form factors like 2.5 inch SATA, M.2 SATA or M.2 NVMe to fit inside slim notebooks and ultrabooks. Even though their shapes, sizes and interfaces differ, their basic function remains the same as other SSDs. They store operating systems, applications and user data using solid-state memory cells.
Because of this, laptop SSDs also generally fall under HSN 8523. The capacity of the SSD, such as 256 GB, 512 GB, 1 TB or 2 TB, does not usually change the HSN classification. However, it should always be clearly mentioned on the invoice for commercial clarity and for warranty and support purposes.
Vendors and service centres should use a consistent description format like “Laptop SSD, 512 GB, NVMe, HSN 8523, GST 18 %” so that buyers can easily understand the product and its tax treatment.
GST and SSD Products
Most SSD products supplied in India attract 18 % GST, which is the standard rate for many types of computer hardware and storage devices. This rate applies whether the SSD is internal, external or a laptop module, as long as it is supplied as a storage device and classified under HSN 8523.
Businesses buying SSDs for use in their offices, data centres or shops can generally claim input tax credit on the GST paid, subject to normal rules. Proper documentation is important: invoices must contain the supplier and recipient details, HSN code, GSTIN, taxable value, GST rate and GST amount.
Traditional hard disk drives (HDDs) used for computer storage are also typically covered under storage device headings and taxed at 18 %. Although SSDs and HDDs may have different sub-classifications within the tariff, from a practical GST perspective both usually fall in the same broad rate bracket.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for solid state drives?
Solid State Drives (SSDs) used as separate storage devices are generally classified under
HSN 8523, which covers solid-state non-volatile storage devices used for storing and
recording data.
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Are external SSDs classified separately under HSN?
No. In most cases, external SSDs are not given a separate HSN code just because they are
portable. They are still treated as solid-state storage devices and classified under the same
heading as internal SSDs, unless supplied as part of a complete system.
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How does GST apply to laptop SSDs?
Laptop SSDs supplied as separate storage units normally attract 18 % GST on their
transaction value. Eligible businesses can claim input tax credit on this GST when the SSDs
are used for business purposes.
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Can SSDs of different capacities have different HSN codes?
No. SSD capacity, such as 256 GB, 512 GB or 1 TB, does not usually change the HSN code.
The capacity is important for product identification and pricing but not for basic tariff
classification.
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Are solid state drives and HDDs categorized under the same HSN code?
Both SSDs and HDDs are treated as data storage devices for GST purposes and typically fall
under related storage device headings that attract 18 % GST. However, their detailed sub-
headings in the tariff may differ based on technology and construction.