The printer hsn code is 8443 32 for single function laser and inkjet printers and 8443 31 for multifunction devices that print, scan and copy, and GST on printers is 18%. Ink and toner cartridges are parts under 8443 99, also at 18%.
Toner powder, refill ink and scanners are coded separately. Below you will find all of them, the rules for cartridge refilling and printer repair, and a dealer's bill. Other computer items are on the computer accessories page.
Printers: codes and GST rates
Item / HSN / GST- Laser and inkjet printers18%Single function, connected to a computer
- Multifunction printers (print, scan, copy)18%All in one devices
- Photocopiers18%Standalone copiers
- Ink cartridges18%Parts and accessories
- Toner cartridges18%With toner inside
- Toner powder in bulk18%Chemical preparations for photography
- Printing ink in bottles18%Refill ink
- Flatbed scanners18%Input units
- Barcode scanners18%Readers
- Printer repair and cartridge refilling18%SAC 998713
Quick facts
HSN heading
8443: printing machinery, printers, copiersGST rate
18% (9% CGST + 9% SGST)Cartridges
8443 99 at 18%Toner powder
3707 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8471 for printers (8471 is computers and scanners)
Printer hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Multifunction printer | 8443 31 | 18% |
| Laser printer | 8443 32 | 18% |
| Inkjet printer | 8443 32 | 18% |
| Dot matrix printer | 8443 32 | 18% |
| Thermal receipt and label printer | 8443 32 | 18% |
| Photocopier | 8443 39 | 18% |
| Ink cartridge | 8443 99 | 18% |
| Toner cartridge | 8443 99 | 18% |
| Drum unit, printer parts | 8443 91 or 8443 99 | 18% |
| Toner powder | 3707 | 18% |
| Refill ink | 3215 | 18% |
| Scanner | 8471 60 | 18% |
8443 hsn code gst rate
Heading 8443 covers printing machinery used with plates and cylinders, other printers, copying machines and fax machines, and their parts. Office and home printers that connect to a computer or network are 8443 31 (multifunction) or 8443 32 (other). All are 18%. Large offset printing presses are also 8443 at 18%; see printing for printed goods.
Cartridge hsn code and toner cartridge
Ink and toner cartridges are parts and accessories of printers under 8443 99 at 18%. A remanufactured cartridge is still 8443 99. Loose toner powder sold in bottles or bags is a chemical preparation under 3707, and bottled refill ink is 3215, both at 18%.
Cartridge refilling hsn code and printer repair
Refilling a customer's cartridge is a service of repair and maintenance of computer peripherals under SAC 998713 at 18%. Printer repair and annual maintenance contracts take the same code. If the shop sells a refilled cartridge from its own stock, it is a sale of goods under 8443 99. See repair and maintenance.
Scanner hsn code and barcode scanner
Flatbed and document scanners connected to a computer are input units under 8471 60 at 18%. Barcode scanners are readers under 8471 at 18%. A multifunction printer with a scanner stays in 8443 31.
Printer dealer's invoice
Printer dealer to an office: Laser multifunction printer, HSN 8443 31, 2 pieces, Rs 36,000. Toner cartridge, HSN 8443 99, 6 pieces, Rs 15,000. Taxable value Rs 51,000. CGST 9% Rs 4,590. SGST 9% Rs 4,590. Total Rs 60,180.
A business using printers for work can take full credit. Paper for printers is covered on the paper page.
Printer gst rate and common errors
Printers were at 18% before the reform and stayed at 18%. The usual errors in this trade are about codes, not rates.
| Problem | Fix |
|---|---|
| Printer billed under 8471 | Printers are 8443 31 or 8443 32 |
| Toner powder billed as 8443 99 | Loose toner is 3707; cartridges are 8443 99 |
| Refilling billed as goods | Refilling the customer's cartridge is a service under 998713 |
| Scanner billed under 8443 | Standalone scanners are 8471 60 |
Printer codes on this page are general guidance only. Some devices combine functions, so compare the product with the GST portal listing and ask a GST practitioner or chartered accountant when a device does not fit a single line.
Frequently asked questions
What is the printer hsn code?
Printers are 8443 32, and multifunction printers 8443 31, at 18%.
What is the cartridge hsn code?
Ink and toner cartridges are 8443 99, at 18%.
What is the toner hsn code?
Toner cartridges are 8443 99. Loose toner powder is 3707. Both are 18%.
What is the cartridge refilling hsn code?
Cartridge refilling is a repair and maintenance service under SAC 998713, at 18%.
What is the scanner hsn code?
Scanners are 8471 60, at 18%.