The laptop HSN code is 8471 30 10, inside heading 8471 for computers and other data processing machines, and GST on a laptop is 18%. Desktops, all-in-one PCs and CPU cabinets carry the same 18%. The rate overhaul that took effect on 22 September left computers untouched, so a price list or item master that already shows 18% needs no change.
Below you will find the 8 digit codes for each kind of machine, the items sold alongside a laptop that take a different heading (chargers, bags, monitors, spare parts), a sample bill line, and the credit and repair rules that trip up offices and shops. For the wider list of gadgets and appliances, see the electronics and appliances GST guide.
Laptops and computers: codes and GST rates
Item / HSN / GST- Laptop or notebook computer18%Portable PC up to 10 kg with processor, keyboard and screen built in
- Other portable data processing machines, including tablets18%Tablets are usually placed in 8471 30; check which tariff item fits your device
- All-in-one desktop (processor and screen in one body)18%Processing unit plus input and output in the same housing
- Desktop computer sold as a complete set18%CPU, monitor, keyboard and mouse presented together as a system
- CPU cabinet or processing unit sold alone18%Tower or small form factor box without its own screen
- Computer keyboard18%Wired or wireless input unit
- Computer mouse18%Input unit under the same heading as the computer
- Internal hard disk drive18%Storage unit for a computer
- Motherboards and other computer parts18%Parts of 8471 machines; carrying cases are excluded from this heading
- Laptop adapter or charger18%A static converter, so not billed under 8471 or 8473
- Computer monitor18%Monitors sold separately take the display heading, not 8471
- Laptop and desktop repair service (SAC 998713)18%Service charge; spare parts billed as goods under their own code
Quick facts
HSN heading
8471 (Chapter 84: machinery and mechanical appliances)GST rate
18%: 9% CGST + 9% SGST, or 18% IGST on a sale to another stateLaptop 8 digit code
8471 30 10Official entry
Schedule II, serial 456, notification 9/2025-Central Tax (Rate)Rate before the reform
18%, unchangedDigits to print
4 digits (8471) for turnover within Rs 5 crore; 6 digits (847130) beyond thatCommon wrong code
8473 is for parts; a complete laptop goes under 8471Repair service
SAC 998713 at 18%
Laptop HSN code 8471 30 and its neighbours in heading 8471
Heading 8471 groups machines by their build, not by brand or power. The first question is simple: is the processor, keyboard and screen in one carry-around body, in one desk body, or sold as separate boxes? The answer gives you the 6 digit sub-heading, and the 8 digit item follows from it.
| Code | What goes here |
|---|---|
| 8471 30 10 | Laptops and notebook PCs weighing not more than 10 kg |
| 8471 30 90 | Other portable machines of the same kind |
| 8471 41 10 | Micro computers with processor and input or output in one housing, such as all-in-one desktops |
| 8471 41 20 | Large or mainframe computers |
| 8471 49 00 | Computers presented as a system of separate units |
| 8471 50 00 | Processing units on their own, such as a CPU cabinet |
| 8471 60 | Input and output units: keyboards, mice and similar |
| 8471 70 | Storage units such as hard disk drives |
Screen size, processor model, RAM and storage capacity never change the code. A thin office notebook, a gaming laptop and a rugged field laptop all go under 8471 30 10 as long as they are portable personal computers.
Laptop GST rate and computer GST rate since 22 September
Heading 8471, in full, appears at serial 456 of Schedule II under notification 9/2025-Central Tax (Rate), and that schedule carries 9% central tax. So the GST on a laptop, desktop or CPU adds up to 18%. A local sale splits it into 9% CGST plus 9% SGST; a sale that crosses a state border carries a single 18% IGST.
Many readers expect a cut because other electronics did come down at the reform. Air conditioners and large televisions moved from 28% to 18%, as explained on the air conditioner code page and the television code page. Computers were already at 18% before 22 September and stayed there. The rate also does not depend on the buyer: a student, a school, a shop and a software firm all pay 18% on the machine.
Chargers, bags, monitors and spares that leave heading 8471
A laptop sale often comes with extras on the same bill. Each one needs its own line and code:
- Adapter or charger: a power converter under 8504 40 at 18%. It is not a part of 8471 for billing.
- Motherboards, internal cards and similar spares: parts of computers go under 8473 30 at 18%.
- Laptop bag or sleeve: carrying cases are kept out of 8473 and fall under heading 4202. Check the rate on the bags code page.
- Separate monitor: 8528 52 at 18%, not 8471.
- Printer: it has its own heading; see the printer HSN guide.
- Pen drives, cables, webcams and other add-ons: listed on the computer accessories page.
A phone that also works as a small computer is still a phone for GST; those devices are covered on the mobile phone GST page.
Putting a computer sale on the bill
A seller whose aggregate turnover in the preceding financial year stayed at or below Rs 5 crore must print at least the 4 digit heading 8471 on every B2B invoice. A seller above that Rs 5 crore mark must print 6 digits or more on all invoices, for example 847130 for a laptop. You are free to show the complete 8 digit item too, since the rule only fixes the minimum. The guide to HSN digits on invoices covers the rule in detail.
Sample line for a sale within the state (serial number written in the description):
| Description | HSN | Qty | Value before tax | Central tax at 9% | State tax at 9% | Line amount |
|---|---|---|---|---|---|---|
| Laptop, 14 inch | 8471 30 10 | 1 | Rs 60,000 | Rs 5,400 | Rs 5,400 | Rs 70,800 |
Ship the same laptop to a buyer outside your state and the two halves give way to a single IGST charge of Rs 10,800 at 18%.
Writing the serial number on the line helps with warranty claims and returns. When a consignment of laptops is worth more than Rs 50,000, an e-way bill is generally needed, and the HSN entered there should match the invoice. Some states set their own limit for movement within the state, so check the rule where you dispatch.
Input tax credit, repair work and old computers
A registered business that buys laptops for its work can take credit of the full 18% as capital goods. Two points cause trouble at audit time:
- If the GST part of the cost is added to the asset value and depreciation is claimed on it under the Income-tax Act, credit on that tax is not allowed under section 16(3) of the CGST Act. Claim one or the other.
- A laptop used partly for personal work needs a matching share of the credit reversed.
Repair of laptops and desktops is a service under SAC 998713 at 18%. Spare parts fitted during the job can be shown as separate goods lines with their own codes; more on this is on the repair and maintenance page.
When a business sells its own used laptop on which credit was taken, it pays tax on the sale value or the credit to be reversed, whichever is higher, under section 18(6). Dealers in second-hand goods who did not take credit may pay tax on their margin under rule 32(5). Dead computers sold in bulk as e-waste fall under the e-waste entry at 18%; see the scrap codes for related lines.
GST on computer parts and laptops: errors and quick fixes
| What went wrong | How to correct it |
|---|---|
| Complete laptop billed under 8473 as a part | Use 8471 30 10; 8473 is only for spares |
| Charger shown under the laptop code | Give it a separate line under 8504 40 |
| Laptop bag added to the laptop line | Bill the bag separately under 4202 at its own rate |
| Desktop set billed as CPU only | Use 8471 49 00 when the full system is sold together |
| Old 28% rate copied from an AC or TV master | Set every 8471 item to 18% |
| Repair bill carrying an HSN instead of a SAC | Show SAC 998713 for the labour part |
This page gives a general picture of how computers are coded and taxed; it is not advice on any one sale. A fresh notification can revise a rate or an entry at any time, so confirm the current rate notification on the official portal before you bill. For a firm answer on your own situation, consult a GST practitioner or chartered accountant who knows your business.
Frequently asked questions
Which code should a laptop carry on a GST invoice?
A laptop is billed under 8471 30 10, which covers portable personal computers up to 10 kg. If you print only 4 digits, use 8471; at 6 digits, use 847130.
What is the GST rate on laptops in India?
Laptops carry 18% GST. A sale within one state is split as CGST 9% and SGST 9%, while a sale to another state takes IGST at 18%.
Is the desktop computer HSN code different from a laptop?
Yes, at the 8 digit level. An all-in-one desktop goes under 8471 41 10, a full desktop set under 8471 49 00 and a CPU cabinet alone under 8471 50 00. The GST rate is 18% for all of them.
Did the 8471 HSN code GST rate change after the reform?
No. Computers were at 18% before 22 September and remain at 18% through serial 456 of Schedule II in the current rate notification.
Which HSN code is used for a laptop adapter or a laptop keyboard?
A laptop adapter or charger is a power converter under 8504 40 at 18%. A keyboard is an input unit under 8471 60 40, also at 18%.
What is the laptop repair HSN code?
Repair is a service, so it takes SAC 998713, which covers maintenance and repair of computers and peripherals, at 18%. Parts fitted during the repair can be shown as separate goods lines.