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.

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.
