Hard Disk HSN Code & GST Rate

The HSN code for a conventional hard disk drive (HDD) is 84717020 in India.

Hard disk drives fall under HSN Heading 8471, which covers automatic data-processing machines and their units. The specific tariff item 84717020 covers hard disk drives.

Hard disks under this classification generally attract 18% GST.

What Is the HSN Code for Hard Disk Drives?

The specific HSN code is:

84717020 — Hard Disc Drives

The classification hierarchy is:

  • Chapter 84 – Machinery and mechanical appliances

  • Heading 8471 – Automatic data-processing machines and units thereof

  • Subheading 847170 – Storage units

  • Tariff Item 84717020 – Hard disc drives

So 8471 is the broad heading, while 84717020 is the more specific product-level code for HDDs.

Hard Disk HSN Code – Quick Summary

Particular Details
Product Hard Disk Drive / HDD
HSN Heading 8471
HSN Subheading 847170
Specific HSN Code 84717020
GST Rate 18%
Chapter 84
Classification HSN – Goods

HSN Classification for Hard Disk Drives

Hard disk drives are classified as storage units used with automatic data-processing machines.

Under Heading 8471, different types of storage drives are classified separately.

Relevant tariff items include:

  • 84717010 – Floppy disc drives

  • 84717020 – Hard disc drives

  • 84717030 – Removable or exchangeable disc drives

  • 84717040 – Magnetic tape drives

  • 84717060 – CD-ROM drives

  • 84717070 – Digital video disc drives

  • 84717090 – Other storage units

This makes 84717020 the specific classification for standard magnetic hard disk drives.

GST Rate on Hard Disk Drives

Hard disk drives under HSN 8471 generally attract 18% GST.

For an applicable intra-state supply:

  • 9% CGST

  • 9% SGST

For an applicable inter-state supply:

  • 18% IGST

Internal vs External Hard Disk

The tariff classification should be based on the actual product characteristics.

A conventional magnetic HDD used internally in a desktop or laptop falls under 84717020.

An external HDD that is essentially a hard disk drive supplied in an enclosure can still require evaluation under the applicable storage-unit classification based on its design and presentation.

Businesses should therefore classify the actual storage device rather than relying only on the marketing term “external hard drive”.

Hard Disk vs SSD HSN Code

A hard disk drive and a solid-state drive are different technologies and should not automatically use the same HSN code.

Hard Disk Drive

A conventional HDD uses magnetic storage and falls under:

84717020

Solid-State Drive

An SSD uses solid-state non-volatile memory rather than magnetic disks.

Such storage devices can fall under HSN 8523, depending on the exact product and tariff description.

So a page targeting hard disk HSN code should not treat SSD and HDD as identical products.

Hard Disk vs Removable Disc Drive

Under HSN 847170:

  • 84717020 – Hard disc drives

  • 84717030 – Removable or exchangeable disc drives

The distinction depends on the type of storage device being supplied.

Related HSN Codes

HSN Code Description
8471 Automatic data-processing machines and units
847170 Storage units
84717010 Floppy disc drives
84717020 Hard disc drives
84717030 Removable / exchangeable disc drives
84717040 Magnetic tape drives
84717060 CD-ROM drives
84717070 Digital video disc drives
84717090 Other storage units
8523 Certain solid-state non-volatile storage devices and other recording media

Frequently Asked Questions

Does an SSD use HSN 84717020?

Not automatically. 84717020 specifically covers hard disc drives, while solid-state storage devices can fall under a different heading such as HSN 8523.

Is an external hard disk always classified differently from an internal HDD?

Not necessarily. The classification depends on the actual design and nature of the storage unit, not simply whether it is marketed as internal or external.

Is 8471 the complete HSN code for a hard disk?

No. 8471 is the broad four-digit heading. The specific Indian tariff item for a hard disk drive is 84717020.

Are hard disk parts classified under the same code?

Not automatically. Parts and accessories can fall under separate classifications depending on the item.

Sources

  • Central Board of Indirect Taxes and Customs (CBIC) — GST rate schedule for HSN 8471
  • Ministry of Commerce & Industry, Government of India — Indian tariff classification for storage units
  • Government of India tariff schedules — HSN 84717020 for hard disk drives

Last Reviewed: 7 October 2026

The specific code 84717020 applies to conventional hard disk drives. Solid-state drives and other storage devices may fall under different tariff classifications.

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