HSN Code & GST Rate for Laptops, Desktops, and Personal Computers

The HSN code for laptops, desktops and personal computers falls under Heading 8471 in India.

The exact HSN code depends on the type and configuration of the computer. A portable personal computer such as a laptop commonly falls under 84713010, while desktop computers can fall under classifications such as 84714110, 84714900 or 84715000, depending on how the system is supplied.

Computers under HSN 8471 generally attract 18% GST.

What Is the HSN Code for Laptops, Desktops and Personal Computers?

The broad HSN heading is:

8471 — Automatic data processing machines and units thereof

Common classifications include:

• 84713010 – Personal computer under the portable automatic data-processing machine category
• 84713090 – Other portable automatic data-processing machines
• 84714110 – Micro computer
• 84714900 – Other digital automatic data-processing machines presented in the form of systems
• 84715000 – Other processing units

The correct HSN should be selected according to whether the product is a portable laptop, complete desktop system or separate processing unit.

Laptops, Desktops & Computers HSN Code – Quick Summary

Particular	Details
Product Category	Laptops, Desktops & Personal Computers
Main HSN Heading	8471
Laptop / Portable Personal Computer	84713010
Other Portable Computer	84713090
Micro Computer	84714110
Desktop System	84714900, where applicable
Separate Processing Unit	84715000
GST Rate	18%
Chapter	84
Classification	HSN – Goods

Laptops, Desktops & Personal Computers HSN Code Details

Computers fall under Chapter 84 of the HSN classification.

Classification Level	Code	Description
Chapter	84	Machinery and mechanical appliances; parts thereof
Heading	8471	Automatic data processing machines and units thereof
Subheading	847130	Portable automatic data-processing machines
Tariff Item	84713010	Personal computer
Tariff Item	84713090	Other portable automatic data-processing machines
Subheading	847141	Other digital ADP machines with CPU and input/output unit in the same housing
Tariff Item	84714110	Micro computer
Subheading	847149	Other digital ADP machines presented as systems
Tariff Item	84714900	Other, presented in the form of systems
Subheading	847150	Processing units
Tariff Item	84715000	Processing units other than those of 847141 or 847149

HSN Codes for Different Types of Computers

Computer Type	HSN Code	Notes
Laptop / portable personal computer	84713010	Portable ADP machine meeting the tariff description
Other portable computer	84713090	Other qualifying portable ADP machines
Micro computer	84714110	CPU and input/output components in the same housing
Complete desktop system	84714900	Where supplied as an ADP system
Desktop CPU / processing unit	84715000	Separate processing unit
Other computer configuration	Appropriate 8471 code	Depends on design and supply configuration

The term “personal computer” should not automatically be treated as one universal HSN for every desktop and laptop. The product’s portability and configuration matter.

GST Rate on Laptops, Desktops and Personal Computers

Computers falling 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

Example

If a laptop has a taxable value of ₹50,000:

• Taxable value: ₹50,000
• GST @ 18%: ₹9,000
• Total invoice value: ₹59,000

For an applicable intra-state transaction:

• CGST @ 9% = ₹4,500
• SGST @ 9% = ₹4,500

What Is Included Under HSN 8471?

HSN 8471 broadly covers automatic data-processing machines and their units, including qualifying:

• Laptop computers
• Portable personal computers
• Micro computers
• Desktop computer systems
• Processing units
• Certain input/output units
• Storage units
• Other automatic data-processing equipment

Separate computer accessories or peripherals can fall under different subheadings depending on the product.

How to Choose the Correct HSN Code for a Computer

1. Check Whether the Computer Is Portable

If the computer is portable, weighs not more than the relevant tariff limit, and includes a CPU, keyboard and display, it falls under 847130.

For a qualifying personal computer:

84713010

2. Check Whether It Is a Desktop Computer

Desktop computers can have different classifications depending on how they are supplied.

A complete system may fall under 84714900, while a computer with CPU and input/output components in the same housing may fall under 84714110.

3. Check Whether Only the CPU / Processing Unit Is Supplied

A separate processing unit can fall under:

84715000

4. Do Not Use the Laptop HSN for Every Desktop

Although laptops and desktops share Heading 8471, they do not necessarily share the same 8-digit tariff item.

5. Classify Peripherals Separately Where Required

Items such as:

• Monitors
• Keyboards
• Printers
• Storage devices
• Computer parts

may require their own specific HSN classification rather than automatically using the same code as the computer.

How to Add the Computer HSN Code to an Invoice

When invoicing a laptop or desktop computer:

1. Enter the exact product description, such as Laptop Computer or Desktop CPU.
2. Add the applicable HSN code.
3. Enter the quantity and taxable value.
4. Apply the applicable GST rate.
5. Apply CGST and SGST for an applicable intra-state supply or IGST for an applicable inter-state supply.
6. Include the other mandatory GST invoice details.

Example Invoice Entries

Item	HSN Code	GST Rate
Laptop / Portable Personal Computer	84713010	18%
Other Portable Computer	84713090	18%
Micro Computer	84714110	18%
Desktop Computer System	84714900	18%
Desktop Processing Unit	84715000	18%

Related HSN Codes

HSN Code	Description
8471	Automatic data processing machines and units
84713010	Personal computer
84713090	Other portable ADP machines
84714110	Micro computer
84714900	Other ADP machines presented as systems
84715000	Processing units
847160	Input or output units
847170	Storage units
8473	Parts and accessories for machines under headings including 8471

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 8471
• Ministry of Commerce & Industry, Government of India — Indian tariff classification for Chapter 84
• Government of India tariff schedules — HSN 84713010, 84714110, 84714900 and 84715000

Last Reviewed: 30 September 2026

The exact HSN for a computer depends on whether it is portable, supplied as a complete system, or supplied as a separate processing unit.