SSD HSN Code: Classification for Solid State Drives and External SSDs

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.

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.