GST on Computer Hardware

GST rate for goods and services is fixed by the GST Council. From time to time, the GST Council changes GST rates based on the recommendations from the members of the Council. With GST tax collection exceeding the projections, the Government is actively considering reductions in GST rates.

GST on Computer Hardware

What is the GST on Laptops?

The GST rate on laptops in India is set at 18% of their maximum retail price (MRP). This fixed rate ensures consistency in pricing across the country, making the tax process simpler for both buyers and sellers. As with other goods, this rate may be revised periodically by the GST council, so it’s important to stay updated on any changes.

GST Rates on Desktop Computers

The GST on computers, like GST on laptops, is 18%. This rate also applies to most desktop accessories, ensuring a uniform tax structure for these products in India.

GST Rates and HSN Codes for Computer Devices

Items

HSN Code

GST Rate

GST on Laptops and desktop computers

8471

18%

GST on Personal computers (PCs)

8471 30 10

18%

GST on Other portable digital automatic data processing machines

8471 30 90

18%

GST on Microcomputers

8471 41 10

18%

GST on Large or mainframe computers

8471 41 20

18%

GST on Other automatic data processing machines

8471 41 90

18%

GST on Presented in the form of systems

8471 49 00

18%

GST on Processing units (other than those of subheadings 8471 41 or 8471 49)

8471 50 00

18%

GST on Combined input or output units

8471 60 10

18%

GST on Printers (graphic printer)

8471 60 24

18%

GST on Plotters

8471 60 25

18%

GST on Other printers

8471 60 29

18%

GST on Keyboards

8471 60 40

18%

GST on Scanners

8471 60 50

18%

GST on Mouse

8471 60 60

18%

GST on Other input or output devices

8471 60 90

18%

GST on Storage units

8471 70

18%

GST on Floppy disk drives

8471 70 10

18%

GST on Hard disk drives

8471 70 20

18%

GST on Removable or exchangeable disc drives

8471 70 30

18%

GST on Magnetic tape drives

8471 70 40

18%

GST on Cartridge tape drives

8471 70 50

18%

GST on CD-ROM drives

8471 70 60

18%

GST on Digital video disc drives

8471 70 70

18%

GST on Other storage devices

8471 70 90

18%

GST on Other units of automatic data processing machines

8471 80 00

18%

GST on Other data processing machines not included elsewhere

8471 90 00

18%

FAQs

Q1. How Was Tax Levied on Laptops in the Pre-GST Era?

GST, laptops in India were taxed under the Value Added Tax (VAT), which varied by state, typically ranging from 14% to 15%. Additional levies like Central Sales Tax (CST) applied to interstate purchases, causing price differences across regions.

Q2. What is the GST on MacBook?

The GST on a MacBook is 18%, the same rate applicable to all laptops in India.

Q3. How does GST impact the price of laptops and computers?

The tax rate on laptops and desktops has increased from 14-15% to 18% after the implementation of GST. This has led to a marginal increase in the prices of laptops and computers.

Q4. What documents are required to claim ITC on laptops and computers?

To claim ITC on laptops and computers, you need valid documents like tax invoices, debit notes, and bills of entry. Ensure that the tax invoice complies with e-invoicing rules. A self-invoice can be used to make credit available for reverse-charge supplies.

Q5. What is the GST rate for laptop accessories?

The GST rate for laptop accessories, such as chargers, keyboards, and mice, is also 18%. This uniform rate applies to most accessories associated with laptops and computers.

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Advocate Shruti Goyal Advocate
Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.