Printer HSN Code 8443 and GST Rates

Vikash

24 Oct 2025 • 4 min read

What is HSN Code 8443?

HSN Code 8443 covers “Printing machinery used for printing by means of plates, cylinders, or other components of heading 8442.” It also includes printers, copiers, fax machines, and multifunctional devices — whether or not combined into a single system.

In simple terms, the printer HSN code (HSN Code 8443) applies to:

Laser and inkjet printers
Multifunction devices (printer-scanner-copier)
Large-scale commercial and offset printing equipment
Printing machinery parts and accessories

This classification ensures consistent taxation under GST for all printing and imaging products across commercial, industrial, and domestic uses.

GST Rates & Exemptions for HSN Code 8443

As per the GST Council’s revised structure (September 2025), the 8443 HSN code GST rate remains 18% across all printer types — from standard home printers to industrial machines.This rate covers stand-alone printers, copiers, facsimile (fax) machines, and components like print heads, drums, and toner cartridges.

Key Updates (Effective September 2025):

Uniform GST rate: 18% for all printers and printing machines under HSN 8443
3D Printers (general): 18% but under HSN 8477, not 8443
No exemptions – printers are fully taxable regardless of type or purpose
ITC (Input Tax Credit): Available for business and professional use printers

Table Notes

All printer types, whether domestic, industrial, or multifunctional, attract the same 18% GST rate.
Parts and accessories like cartridges, cables, trays, or spare components also fall under HSN 8443 and attract 18%.
Only printing paper, classified under HSN 4802, attracts a lower 5% GST rate.

GST Rates Applicable Under 8443

Printer Type / Product	HSN Code	GST Rate (%)	Notes
Inkjet Printers	8443	18	Common home and office printers
Laser Printers	8443	18	High-speed printing equipment
Multifunction Printers (Print/Scan/Copy)	8443	18	Business and office 3-in-1 printers
Industrial & Offset Printing Machines	8443	18	Used for publishing, labeling, and packaging
High-speed Commercial Production Printers	8443	18	Commercial-grade digital printers
3D Printers (Industrial)	8477	18	Different category under industrial machinery
Printer Cartridges (Ink/Toner)	8443	18	Includes inkjet and laser cartridges
Printing Paper (A4, Copier, Rolls)	4802	5	Classified separately as consumables
Printing Machines Parts & Accessories	8443	18	Includes cables, trays, rollers, etc.

(Rates as per GST Council and CBIC updates, effective from 22 September 2025).

What’s Included in HSN 8443 Classification?

HSN 8443 covers a wide range of printing and imaging devices and their accessories used in office automation, graphic designing, and publishing industries.Equipment under this category includes:

Inkjet & laser printing machines
Copying & fax devices
Industrial offset, gravure, and flexographic printers
Multifunction network printers
Printer cartridges and print heads
Accessories like rollers, cables, and fuser units

This exhaustive classification ensures that both home and enterprise products fall under a single GST applicability bracket, eliminating misclassification errors during invoicing.

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions Under GST for Printer Products

Currently, there are no specific GST exemptions for products under the printer HSN code (8443).However:

Printing input materials — such as copier paper, printing inks, or packaging substrates — may draw different GST rates (5% or 12%).
Refill inks, ink bottles, or recycling services may fall under separate HSN categories based on their composition or purpose.

Hence, it’s essential for suppliers and resellers to mention correct HSN codes on invoices to ensure accurate tax computation and compliance.

Input Tax Credit (ITC) Rules for Printers under GST

GST allows registered taxpayers to claim ITC for printers purchased for business use — whether for administrative operations, production, or service delivery.

ITC Eligibility

You can claim ITC if:

Printers are used for office or industrial work.
There’s a valid GST invoice mentioning HSN Code 8443 and GSTIN.
The printer appears in your GSTR-2B statement for reconciliation.

ITC Restrictions

ITC cannot be claimed for printers or consumables used for personal use or home installations.
ITC is not available on capital goods incorporated into immovable property (fixed installations in real estate).

Example:

If a company purchases five multifunction printers at ₹1,00,000 each with 18% GST, the tax charged is ₹90,000.This amount can be claimed as Input Tax Credit (₹90,000) against the company’s monthly GST liability.

GST on Printer Billing: Practical Scenarios

Retail Sale: Home-use printers (inkjet or laser) → 18% GST under HSN Code 8443.
Business Purchase: An office ordering multifunctional printers for admin use pays 18% GST and claims ITC.
Printing Agency: A commercial printer purchasing offset machines under 8443 pays 18% with ITC eligibility.
Repair & Maintenance: Printer servicing or part replacements billed under 8443 also attract 18%.

Common Mistakes in Printer GST Application

Quoting HSN 8471 (computers) instead of 8443 for printing machines.
Applying incorrect rates to cartridges or spares under different HSN classes.
Missing ITC claims due to unreported invoices or mismatched GSTR-2B.
Classifying 3D printers incorrectly under 8443 instead of 8477.

Conclusion

The HSN Code 8443 standardizes GST classification for all kinds of printers and printing machinery, ensuring transparency across B2B and retail transactions.The 8443 HSN code GST rate remains at 18% in 2025, applicable to inkjet, laser, multifunction, and commercial printers, including parts and accessories. Businesses can claim ITC on purchases for commercial use, helping reduce overall operational costs and ensuring accurate GST filing.

Understanding printer classification under HSN Code 8443 is crucial for traders, manufacturers, corporate buyers, and printing service providers.

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FAQs: HSN Code 8443 & Printer GST Rate

What is the printer HSN code?

The printer HSN code is 8443, which covers all kinds of printing machinery — including inkjet, laser, and multifunction printers.

What is the GST rate for HSN 8443?

The standard GST rate is 18%, applicable to all printers and accessories under HSN Code 8443.

Can businesses claim ITC on printer purchases?

Yes, ITC can be claimed on printers purchased for office or professional use under proper GST invoicing.

Do 3D printers fall under HSN Code 8443?

No, 3D printers are covered under HSN Code 8477, not 8443, though both attract 18% GST.

Are printer accessories taxed separately?

No, printer parts such as cartridges or trays fall under the same HSN code 8443 and are taxed at 18%.