GST on Laptops, Computers and Printers in India: Rate and HSN Code

What is the GST rate on laptops in India?

Laptops are taxed at 18% GST in India. They fall under HSN heading 8471, "automatic data processing machines and units thereof", which sits in the 18% schedule. Desktops, printers and monitors are also at 18%. A registered business using the laptop for work can usually claim that GST back as input tax credit.

The rate does not depend on the brand, the price or whether the machine is imported. A premium ultrabook and an entry-level laptop take the same 8471 entry, so the same 18% applies. This guide is for offices, schools, clinics and shops that buy computers, and for anyone checking a bill. For cameras and recorders, see our guide to GST on CCTV cameras.

Which HSN codes apply to laptops, desktops, printers and accessories?

Each line on a computer bill takes the rate of its own HSN heading, and for the usual office IT items that rate is 18%. The table lists only entries we checked in Notification 9/2025-Integrated Tax (Rate), dated 17 September 2025 and in force from 22 September 2025, and in the GST Council’s PIB press release of 3 September 2025.

Within a state, 18% is split into 9% CGST and 9% SGST; between states it is charged as 18% IGST. Keyboards and mice are usually billed under 8471 as input units, and UPS units under 8504 as static converters. Toner and ink cartridges are commonly billed as printer parts under 8443, but toner powder and laptop bags may sit under other headings, so confirm the HSN and rate for those with your CA.

Did the 22 September 2025 GST change cut the rate on computers?

No for laptops, desktops and printers, which stayed at 18%; yes for monitors, which moved from 28% to 18%. The PIB release lists monitors and projectors under heading 8528 in its consumer electronics group cut from 28% to 18%. Headings 8471 and 8443 do not appear in any of its rate-cut lists.

• Old quotes: a quote dated before 22 September 2025 that showed 28% on a separate monitor should now show 18% for that line.
• All-in-one PCs: a computer with a built-in screen is generally classified as a computer under 8471, which was already at 18%.
• Bundles: a desktop, monitor and keyboard sold for one price is taxed as a composite supply (at the rate of its principal item) or a mixed supply (at the highest rate among its items). With every item now at 18%, the answer is usually 18% either way.

Can a business claim input tax credit on a laptop?

Generally yes. A registered business can claim the GST on a laptop, desktop or printer used in the course of business, provided the conditions in Section 16 of the CGST Act are met. Computers are not named in the blocked-credit list in Section 17(5).

• Tax invoice: you hold a GST invoice from a registered supplier showing your GSTIN.
• Supplier reporting: the supplier has reported the invoice in its return and it appears in your statement.
• Goods received: the laptops have actually been delivered to you or as you directed.
• Tax paid and return filed: the tax has been paid to the government and you have filed your own return.
• Pay the supplier: if you do not pay the supplier within 180 days of the invoice, the credit must be reversed with interest until you pay.
• Time limit: claim it by 30 November after the end of the financial year, or the date you file the annual return, whichever is earlier.

Two limits matter for computers. Under Section 17, a laptop used partly for business allows credit only on the business share, and goods used for personal consumption, or given away as gifts, are blocked. A laptop bought for an owner’s family member is not a business purchase. A household buyer cannot claim credit at all.

How do you calculate GST on a laptop or computer bill?

Multiply the taxable value by 18% and add it on; if a quote already includes GST, multiply it by 18 and divide by 118 to find the tax. Here is a worked example on a bill of 100, in plain units.

1. Taxable value: on a bill of 100 for laptops, a monitor and a printer, GST at 18% is 18, and the total is 118.
2. Split by state: from a seller in your state, that is 9 CGST and 9 SGST; from another state, 18 IGST.
3. Line by line: if 70 is laptops, 20 is a monitor and 10 is a printer, the tax is 12.6 plus 3.6 plus 1.8, still 18. Before 22 September 2025, the monitor line alone would have carried 5.6 at 28%.
4. Inclusive quote: if the quote is 118 including GST, the tax is 118 × 18 ÷ 118, which is 18, and the taxable value is 100.
5. Credit: a registered business using everything for work can usually claim the 18. If a quarter of the use is personal, the credit is limited to the business share, which is 13.5.

How is depreciation handled on laptops and computers?

Computers are depreciated as a block of assets for income tax and over a useful life under the Companies Act, but check the current depreciation rate with your CA. From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act, and we could not confirm the current computer rate on the official income tax website, so we do not give a figure here.

• Base value: depreciate the price before GST if you claim the credit, as in the example above.
• Peripherals: ask whether printers, UPS units and monitors go in the same block as the computers or in a different one.
• Part-year use: ask how the date the laptop was put to use affects the first year’s claim.
• Disposal: when old laptops are sold or scrapped, ask how the sale value is treated in the block and whether GST applies to the sale.

What should you check on a laptop or printer invoice?

Check that every line has its own HSN, the right rate and the right tax split, because a wrong code on a supplier’s bill becomes your problem when credit is checked. Use this list whether you are kitting out an office in Udyog Vihar or a school lab in Jhajjar.

• Laptops and desktops under 8471, monitors under 8528 and printers under 8443, not one line saying "computer items".
• Monitors at 18% on any bill dated on or after 22 September 2025.
• UPS, batteries, cartridges and bags on separate lines with their codes.
• CGST and SGST for a seller in your state, IGST for one outside it.
• The seller’s GSTIN and yours, plus serial numbers, so the asset register matches the bill.
• For larger suppliers, an e-invoice reference where it applies; our note on e-invoice and e-way bill rules explains when.

Buying the machines is the easy part. Keeping twenty or fifty of them updated, patched and accounted for is the ongoing job, which our guide to RMM software covers.

How DVM Techno Can Help

DVM Techno is a software company in Gurgaon. Once your laptops and PCs are in use, DVM Fortress lets your IT team see every Windows PC from one console, with hardware and software inventory you can export to CSV for your asset register, remote control, script and software deployment, and alerts for offline machines. Tax treatment of your purchase is for your CA to decide.

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