Laptop HSN Code and GST Rate: Laptops, Batteries and Accessories

The billing you have managed to improve will break instantly with one error. Even the smallest errors can kill cash flow and become a reason for B2B buyers to reject an invoice because you mapped the wrong HSN code.

One error can delay payment reconciliation, affect tax calculations, and complicate ITC claims. Whether you are a D2C business owner or supplying laptops to corporates, you cannot afford compliance friction at the checkout and invoicing level.

The broad HSN heading for a laptop is 8471, and every new laptop sold has an applicable GST of 18%. For precise 8-digit B2B invoicing, you can use 84713010 for personal computers and laptops weighing not more than 10 kg.

What Is the HSN Code for a Laptop? 8471 and 84713010

Chapter 84 of the Harmonised System of Nomenclature controls and manages the tax treatment for mechanical appliances and automatic data processing machines.

Laptops fall in this bracket, and as per the CBIC’s HSN guidelines, you need at least 6 digits if the preceding financial year’s Aggregate Annual Turnover (AATO) exceeds ₹5 crore. Since B2B compliance requires extreme caution and granularity, you need to add the accurate HSN code for every product type.

HSN Code	Granularity	Description	GST Rate
8471	4-Digit (Heading)	Automatic data processing machines and units thereof.	18%
847130	6-Digit (Sub-heading)	Portable automatic data processing machines, weighing not more than 10 kg.	18%
84713010	8-Digit (Tariff Item)	Personal computers (includes standard laptops).	18%
84713090	8-Digit (Tariff Item)	Other portable automatic data processing machines.	18%
84714110	8-Digit (Tariff Item)	Micro computers; not the default laptop classification.	18%

For compliance and record-keeping, these digits matter. The first four digits represent the broad category of data processing machinery; moving to 6 digits narrows the scope and specifies the product’s attributes, in this case, portability and weight.

Then comes the 8-digit number that further compartmentalises the inventory, differentiating a standard personal computer from a highly specialised portable system. So, for personal computers, using 84713010 and verifying other systems against their specifications helps reduce classification errors.

Also read: HSN and SAC Codes in GST: Rules and Examples

Laptop Accessories HSN Codes and GST Rates

Whether a D2C or a B2B merchant, they hardly sell only laptops. Accessories and related products or complementary products are also in their inventory. So, in addition to laptops, you might be selling cables, wires, batteries, displays, carry sleeves, and more.

So if you are selling a laptop bag along with a laptop as a naturally bundled “Composite Supply”, it will attract 18% GST where the laptop is the principal supply. But if you sell the laptop bag as a standalone product, it’s not a composite supply and must be classified according to the HSN codes in Chapter 42.

If you deal in the entire laptop ecosystem, the following laptop HSN code and GST rate will be useful for your invoicing and compliance.

Laptop Battery HSN Code and Charger GST Rate

Laptop battery HSN code varies according to the chemical composition, as the HSN code is different for Lithium-ion batteries from Lead-Acid batteries. The revised GST guidance puts batteries under heading 8507 at 18%.

Item	HSN Code	GST Rate
Lithium-ion Laptop Battery	85076000	18%
Other Lead-Acid Storage Battery	85072000	18%
Power Adapters / Chargers	850440 (static converters; confirm tariff item)	18%

HSN Codes for RAM, SSDs, Motherboards and Graphic Cards

When you are selling replacement parts or upgrade kits, classification can extend across Chapters 84 and 85 for items like RAM or memory modules, SSDs or storage drives, Motherboards, and Graphic Cards.

Item	Indicative HSN	GST Rate
RAM / Memory Modules	847330 (assembled computer parts)	18%
SSDs / Storage Drives	847170 / 852351, depending on specifications	18%
Motherboards	84733020	18%
Graphic Cards	847330 (computer expansion cards)	18%

Keyboard, Mouse, Monitor and Webcam HSN Codes

External items that attach to the laptop are categorised with separate HSN codes.

Item	HSN Code	GST Rate
Keyboards	84716040	18%
Computer Mouse	84716060	18%
Monitors / Displays	85285200 (computer monitors)	18%
Webcams	85258900	18%

Laptop Bag HSN Codes and GST Rates

As discussed before, these items are categorised by HSN codes under Chapter 42 if sold as standalone products. Classification of these bags and related items depends on the material and construction. Confirm the final six- or eight-digit code for each item.

Item	HSN Heading	GST Rate
Leather Laptop Bags (Cow/Buff)	4202; final item depends on construction	18%
Nylon / Textile Laptop Backpacks	4202; confirm outer surface and design	18%
Polyurethane (PU) Sleeves	4202; confirm outer surface and design	18%

Similarly, you must make a list of all the relevant HSN codes connected to your products and map them strictly to your billing engine. Since accurate item-level data supports clean payment capture, use your billing system to calculate tax and pass the final invoice amount to the payment gateway when a B2B buyer places a multi-item order.

Laptop GST Calculation: B2B and B2C Transactions

GST mechanics follow the destination principle. Tax treatment follows the supplier’s location and the statutory place of supply. You must calculate this flawlessly at checkout and reconcile invoices separately from payment settlement. E-commerce businesses face discrepancies when their checkout math mismatches their GSTR-1 filings.

Let’s understand this further using a common example: a commercial laptop bought at ₹60,000 with 18% GST applicable.

Intra-State Laptop Sale: 9% CGST and 9% SGST

The warehouse is in Maharashtra, and the buyer is a corporate office in Mumbai; here, you must split the tax equally.

• Tax Split: 9% CGST (Central) + 9% SGST (State).
• Base Value: ₹60,000
• CGST Calculation: ₹60,000 × 9% = ₹5,400
• SGST Calculation: ₹60,000 × 9% = ₹5,400
• Total Invoice Value: ₹60,000 + ₹5,400 + ₹5,400 = ₹70,800

Inter-State Laptop Sale: 18% IGST

The warehouse is in Karnataka, and the buyer is a local shop operating in Delhi; therefore, the Integrated tax applies.

• Tax Split: 18% IGST (Integrated).
• Base Value: ₹60,000
• IGST Calculation: ₹60,000 × 18% = ₹10,800
• Total Invoice Value: ₹60,000 + ₹10,800 = ₹70,800

Even if the final ledger or the final settled amount is the same in both cases, the classification shows whether the funds will go to the state or to the central pool. Mismatches in this can delay vendor payouts and cause mismatched GSTR-3B filings.

Can Businesses Claim ITC on Laptop Purchases?

Corporate buyers always demand flawless invoices, and the reason is ITC. When buying 50 laptops, they pay 18% GST, and the right invoice will allow them to offset eligible output tax through ITC. So, in addition to clearing all compliance checks, you also need to create accurate invoices with the right HSN codes and tax rates.

ITC is blocked by the authorities for many reasons, and one of them is lack of compliance from the supplier’s end. This naturally creates friction between vendors and B2B buyers while creating hurdles for you to do business again with corporates.

If you fail to report invoices correctly, the buyer’s credit may not populate in GSTR-2B. They may defer payment and future procurement.

Laptop Depreciation and Input Tax Credit

GST tax law requires businesses to classify laptop purchases. The law is always complex and nuanced. For instance, if a company writes off a ₹60,000 laptop as a direct expense in one financial year, it can claim eligible ITC, subject to the conditions.

When a company categorises the laptop as an IT asset and then claims depreciation over three to five years, eligible ITC can still be claimed upfront.

Section 16(3) of the CGST Act mandates that a business cannot claim depreciation on the tax component of the cost if it also claims ITC.

So company CFOs have two options here;

• Depreciate the full ₹70,800 without ITC
• Claim the ₹10,800 ITC and depreciate only the ₹60,000 base value

For your information, CFOs can choose to claim ITC upfront because it offsets output tax in the company account, subject to the applicable conditions.

Invoice and Documentation Requirements for Laptop ITC

As a hardware seller, you are the first party responsible for ensuring a flawless ITC process. The buyer cannot claim their credit unless you fulfil these exact conditions:

• Valid Tax Invoice: The document must display the correct HSN code (84713010 where applicable), with the required number of digits, your exact GSTIN, and the buyer’s GSTIN.
• Actual Receipt: The buyer must receive the laptops, including deemed receipt under documented Bill-to-Ship-to arrangements.
• Supplier Compliance: You must file your GSTR-1 and pay the collected tax to the government.
• Time Limit: The buyer must claim the credit by November 30th of the following financial year, or filing of the relevant annual return, whichever is earlier.

Errors in invoicing, when your billing system fails to pass correct line-item data to the ERP, when you generate defective invoices, or when you misspell GSTIN, can complicate the buyer’s ITC in all these situations. The buyer must also file GSTR-3B, meet business-use conditions and observe the 180-day supplier-payment rule, where applicable.

Also read: Input Tax Credit Under GST: Eligibility and Documents

Refurbished Laptop HSN Code and GST Margin Scheme

The HSN code for refurbished laptops is the same as new ones. But for taxation purposes, the refurbished hardware sector operates under a separate specialised tax framework.

According to Rule 32(5) of the CGST Rules, eligible dealers can use the “Margin Scheme” where minor processing does not change the goods’ nature and no purchase ITC is claimed.

If you deal in used laptops, paying 18% GST on the full retail price destroys your profit margins, and the Margin Scheme fixes this.

Under this rule, you pay GST exclusively on the margin, the mathematical difference between your buying price and your selling price.

Here’s how it works;

You have bought a laptop from an unregistered college student at ₹20,000. You wipe the hard drive and perform some minor tweaks to the condition to sell it for ₹25,000 excluding GST. This means;

• Purchase Price: ₹20,000
• Selling Price: ₹25,000
• Taxable Margin: ₹5,000
• GST Liability: 18% of ₹5,000 = ₹900

So, you won’t be charging GST on the ₹25,000 base price, but on the margin. In case you sell the same laptop at a loss of ₹2000, that negative margin is ignored for GST.

However, you can only use this scheme if you do not claim ITC on the purchase. If you buy a used laptop from a registered business and they issue a B2B invoice with GST, you must absorb that cost if you want to use the margin scheme.

Customs Duty and IGST on Imported Laptops

HSN code also comes into play when you are importing goods, and in our case, laptops. The tax math changes entirely when you are sourcing laptops from manufacturing hubs like Shenzhen, Taipei, or Hanoi, and more.

The Central Board of Indirect Taxes and Customs (CBIC) currently sets the Basic Customs Duty (BCD) on fully assembled laptops at 0%. However, this does not mean the import clears the port tax-free, and IGST can still apply on the imported hardware.

Now, to assess the value of such goods, customs calculates IGST on the assessable value, including Cost, Insurance, and Freight (CIF), plus applicable duties.

Since BCD is zero here, Social Welfare Surcharge (SWS) on BCD is zero. Do not assume every cess is calculated on BCD. Here’s a simpler explanation;

• CIF Value: ₹100,000
• Basic Customs Duty (BCD) at 0%: ₹0
• Social Welfare Surcharge (SWS) on BCD: ₹0
• Value for IGST Calculation: ₹100,000
• IGST at 18%: ₹18,000
• Total Duty Payable to Customs: ₹18,000

The importing party will pay ₹18,000 to clear their shipment from customs. This IGST component operates exactly like domestic GST, and this means the importing business can claim ITC on this purchase using the Bill of Entry, subject to ITC conditions.

For this to work, your finance team has to link the Bill of Entry properly; otherwise, you will only bleed cash paid in the form of non-recoverable IGST.

Keep Laptop HSN Codes, Invoices and Payments Aligned

Mastering HSN coding and tax compliance is critical to running smooth operations, and it’s not just a secondary accounting task. The primary category for laptops is HSN 8471, and further bifurcations are made for laptop accessories, nature of the machine, and more.

This means that, in addition to laptops, you must also map batteries, bags, and peripherals according to their independent codes. Eligible refurbished dealers can use the margin scheme to protect unit economics. Maintaining this level of accurate HSN recording requires a unified tech stack.

When your billing engine, ERP, and payment infrastructure are in perfect sync, it’s easier to reduce reconciliation errors. Cashfree can support B2B checkouts and payment tracking; your billing and tax systems remain responsible for HSN classification and ITC compliance.

Use payment links for invoice collections and review payment integration options with your developers. Check payment gateway charges before going live.

Also read: ERP Payment Integration: How It Works and Best Practices

FAQs About Laptop HSN Codes

What is the HSN code for a MacBook?

The MacBook HSN code is 84713010, which commonly applies to standard laptops. HSN codes don’t differ based on the operating system and brands.

What is the GST rate on laptops: 18% or 28%?

The GST on all laptops and the majority of laptop components, peripherals, and accessories is 18%. Lead-acid batteries under heading 8507 now also attract 18% GST; the older 28% rate is outdated.

How does a laptop HSN code determine its GST rate?

HSN codes are essential to identify the exact GST rate applicable to all commodities in India. They form the basis for taxation, and the HSN code also acts as a universal product identifier. So, when asked to mention the correct HSN code on the invoice, it’s meant to ensure the invoices are accurate, compliant, and to prevent any misclassifications.

What documents are needed to claim ITC on laptops?

To claim ITC on laptops, you need valid documentation like tax invoices, debit notes, and bills of entry. To claim the ITC, you also need to ensure the tax invoice complies with the e-invoicing rules where applicable.