Hard Disk HSN Code 8471 & GST Rate in India: Data Processing Machine Classification Explained

What is HSN Code 8471?

HSN Code 8471 covers automatic data processing machines, including hard disk drives (HDDs), solid state drives (SSDs), laptops, desktops, and storage devices.In GST law, the hard disk hsn code applies whether you are selling directly to consumers, supplying as a component to manufacturers, or importing/exporting storage devices.​

Standard entries for storage and data processing devices under 8471 include:

• Internal hard disk drives (HDDs)
• External/removable HDDs
• SSD storage devices for computers, laptops, and CCTVs
• Other data storage devices used within automatic data processing machines

GST Rates & Exemptions for HSN Code 8471

The 8471 hsn code GST rate is 18% for all types of hard disks (including SSDs and traditional HDDs) across India, as per the GST Council’s standard rates since July 2017.This single rate replaced pre-GST VAT and customs structures, simplifying invoicing and business calculations for IT hardware.​

Key points (2025 update):

• GST rate: 18% for HDDs, SSDs, personal computers, input devices, and their parts under HSN code 8471
• No GST exemption: All storage and data processing equipment are fully taxable
• ITC (Input Tax Credit): Available on business purchases
• No compensation cess: Only standard GST applies

Table Notes

• The hsn code 8471 structure is used for classifying both internal and external hard disk drives.
• Non-volatile SSDs have a separate HSN code (85235100), but the GST rate remains 18%.
• HSN 8528 is used for monitors, which are taxed at 18% (up to 32") or 28% (above 32"), not for hard disks.
• Always check for 8-digit split codes to distinguish between internal/external components for import/export purposes, but GST applicability stays the same.

GST Rates Applicable Under 8471

(Data as per CBIC/2025 updates; always verify for niche product splits.).​

What’s Included in HSN 8471 Data Processing Classification?

HSN 8471 includes “automatic data processing machines” and their storage, retrieval, and input/output accessories. For hard disks and data drives, this means:

• HDDs (all storage capacities)
• SSD drives, both external and internal (with 18% GST, even if HSN 85235100)
• Drives incorporated in laptops, desktops, data servers
• Data recorders used in CCTVs, digital boards, medical, and industrial automation computers

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions Under GST for Hard Disks & Storage

There are no standard GST exemptions for hard disks under HSN code 8471.

• Refurbished or second-hand drives also attract 18% GST under the same HSN.
• IT hardware importers/traders must use exact 8-digit codes (like 84717020 for HDD, 84717030 for external HDD) for customs but pay the same GST.

Input Tax Credit (ITC) Rules for Hard Disk Purchases

Business buyers (resellers, traders, IT companies, manufacturers) can claim ITC on GST paid for hard disk hsn code 8471 products, reducing their effective tax burden.

ITC eligibility:

• Buyer must have a GST invoice mentioning HSN code 8471 (or 85235100, as applicable).
• Devices must be used for business, work, or in-office IT systems.
• Goods must appear in GSTR-2B/GSTR-3B for reconciliation.

No ITC:

• On personal/non-business purchases or if bought by a composition dealer.

Example:A startup buys 10 external hard disks (invoice value ₹1,00,000 + 18% GST = ₹18,000).₹18,000 is claimable as ITC if used for office, backup, or server storage.​

GST on Hard Disk Billing: Practical Scenarios

1. Retail sale: An individual buying an external HDD or SSD pays 18% GST under HSN code 8471 (shown clearly on the GST tax invoice).
2. Business IT purchase: An enterprise gets ITC when buying hard disks for servers, team laptops, or internal data backup.
3. Wholesale/trader: GST at 18% applies whether buying for direct resale, solution integration, or as part of business invoicing.

Common Mistakes in Hard Disk GST Filing

• Using monitor or printer HSN codes (8528/8443) for hard disks—correct is hard disk hsn code 8471.
• Omitting to split internal/external codes on customs invoices—though the domestic GST rate stays the same.
• Claiming ITC on storage used personally or given to staff for non-business work.
• Not tracking HSN 8471 for bundled devices (e.g., pre-installed HDDs in laptops).

Conclusion

The hard disk HSN code (8471) classifies both internal and external HDDs/SSDs under GST law.For 2025, the 8471 HSN code GST rate is a flat 18% across all storage devices, no matter their capacity or use.Business and IT buyers should ensure proper HSN invoicing and claim ITC for all eligible purchases, staying compliant while optimizing operational costs.​

Also check -

• Packing Material HSN Code 4819
• HSN Code 3926
• Tiles HSN Code 6907
• Service Charge HSN Code 9983

FAQs: HSN Code 8471 & Hard Disk GST Rate

What is the hard disk HSN code?

The HSN code for both internal and external hard disks is 8471 (specifically 84717020 for HDD, 84717030 for external HDDs).

What is the GST rate for hard disk drives in India (2025)?

The GST rate is 18% for all hard disks and SSDs (HSN code 8471/85235100).

Can ITC be claimed on hard disk purchases?

Yes, ITC is available on all business-related hard disk and data storage purchases under HSN code 8471.

Are SSDs and HDDs taxed differently under GST?

No, both attract 18% GST, although SSDs are under HSN 85235100, while HDDs are under 8471.

Do storage capacities affect GST or HSN?

No, HSN and GST remain constant regardless of HDD/SSD size or brand.