Laptop HSN Code 8471 and GST Rate with Classification Explained

What is HSN Code 8471?

The laptop HSN code is 8471 — covering automatic data processing machines, including laptops, desktops, personal computers, and select computer accessories.HSN code 8471 is listed under Chapter 84, which deals with all types of computer systems used to process data, transcribe, store, or retrieve digital information.​

Typical items included in the 8471 HSN code:

• Laptops and notebooks
• Desktop computers and micro-computers
• Portable personal computers
• Computer CPUs, assembled PC units
• All-in-one systems and certain tablet PCs with full processing capability

This classification is key for accurate GST billing of all computer hardware products.

GST Rates & Exemptions for HSN Code 8471

Since the inception of GST, the 8471 HSN code GST rate for laptops (as well as desktops and CPUs) has been standardized at 18%. This uniform rate applies across India regardless of state, replacing previously varied VAT rates that ranged from 14–15% before July 2017.​

Key 2025 GST Highlights:

• Laptop GST rate: 18%
• Desktop computer GST: 18%
• No GST exemption applies to laptops or PCs — all units are fully taxable
• Input Tax Credit (ITC): Fully available for registered businesses and organizations

Table Notes

• The 8471 HSN code GST rate applies to laptops, desktops, CPUs, and some storage devices and peripheral input units.
• Monitors are taxed at 18% (up to 32 inches), but larger monitors (over 32 inches) and select high-end screens fall under HSN 8528 and attract 28%.
• Printers and external accessories like storage drives have separate HSN classification (8443 for printers, 8471 for storage and input) but generally share the same 18% rate.

GST Rates Applicable Under 8471

(Updated as per CBIC classification and 2025 GST notifications).​

What’s Included in 8471 HSN Code Laptops & Accessories?

The HSN code 8471 encompasses all automatic data-processing machines capable of executing stored programs or processing digital inputs/outputs.This broad group covers:

• Business and consumer laptops
• Desktops, workstations, and mainframe computers
• Central processing units (assembled or discrete)
• Advanced gaming PCs, student notebooks
• Storage devices integrated within or sold with systems
• USB drives, external hard disks (as accessories)

Peripheral items like keyboards, mouse, and some storage components are included, but printers, scanners, and monitors over 32 inches have distinct HSN codes.​

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions Under GST for Laptops & PCs

There are no specific exemptions on laptops, desktops, or computer accessories under HSN code 8471.However:

• Refurbished laptops are also taxed at 18% under the same code (unless a separate reverse charge is applicable for used goods dealers).
• Educational projects or government e-procurement may receive indirect subsidies outside GST law, but GST on sale remains 18%.

Input Tax Credit (ITC) Rules for Laptops under GST

Businesses and organizations purchasing laptops for official use under a GST-registered entity can claim full Input Tax Credit (ITC), reducing their effective tax burden.

ITC Eligibility:

• The laptop must be purchased with a GST invoice showing HSN code 8471.
• ITC can be claimed when the device is used for business, office, or professional purposes.
• Devices appearing in your GSTR-2B filings are eligible for ITC offset.

ITC Restrictions:

• Laptops used for personal, non-business purposes do not qualify for ITC.
• If used for partly exempt and taxable output, only proportional ITC may be claimed.

Example:

A business purchases 10 laptops (invoice value ₹5,00,000; GST ₹90,000 under HSN 8471).Input tax of ₹90,000 can be claimed against the business’s monthly output GST liability if used for office/official work.

GST on Laptop Billing: Practical Scenarios

1. Retail Sale: An individual buying a new laptop pays 18% GST under laptop HSN code 8471 (included as MRP in most cases).
2. Business Purchase: A GST-registered company purchasing laptops for staff can claim ITC on the 18% paid, reducing overall tax outflow.
3. Multi-item Invoice: A computer shop invoices a customer for a desktop (8471), a monitor (8528), and a printer (8443)—each attracts its listed GST at 18% or 28% as applicable.

Common Mistakes in Laptop GST Application

• Failing to mention HSN code 8471 on invoices for laptops or CPUs.
• Charging a lower or higher tax rate due to misclassification as “monitors” or “accessories.”
• Claiming ITC when laptops are supplied for non-business (personal) use.
• Including printers, or accessories under HSN 8471 instead of their actual codes (e.g., 8443 for printers).

Conclusion

The laptop HSN code (8471) standardizes how laptops and desktops are taxed under India’s GST regime.As of 2025, the 8471 HSN code GST rate is a clear 18% for all laptops, desktops, CPUs, and most computer accessories, with no special exemptions.Businesses should ensure clear invoicing, correct HSN code usage, and accurate ITC claims to optimize compliance and minimize tax outflow.​

Also check

• Cement HSN Code 6810 and GST Rate
• HSN Code 3926
• Tiles HSN Code 6907
• Service Charge HSN Code 9983

FAQs: HSN Code 8471 & Laptop GST Rate

What is HSN code 8471?

HSN code 8471 refers to laptops, desktops, CPUs, and data-processing computers as per Indian GST law.

What’s the GST rate for laptops under 8471?

The GST rate for laptops, desktops, and related devices is 18%.

Can businesses claim ITC on laptop and desktop purchases?

Yes, ITC is fully available for business purchases under HSN code 8471.

Are refurbished or used laptops taxed differently?

No, refurbished laptops are also taxed at 18% under the same HSN code.

Do printers fall under 8471 HSN code?

No, printers have their own HSN code (8443) but are also taxed at 18%.