HSN Codes & GST Rates for Hard Drives

Hard Disk Drives (HDDs) and Solid State Drives (SSDs) are vital components for data storage across various devices, from surveillance systems and digital displays to personal computers. This guide provides an overview of the Harmonised System of Nomenclature (HSN) codes and Goods and Services Tax (GST) rates applicable to hard disks, assisting businesses in making informed procurement choices.

GST Application for Hard Disk Drives

Before the Goods and Services Tax (GST) system was implemented in 2017, computer hardware components like hard disk drives and solid-state drives were subject to Value Added Tax (VAT) and various customs duties, primarily due to their imported nature. For instance, in 2016, internal HDDs faced approximately 6.3% customs duty, while external HDDs incurred about 14.7%. GST has since simplified this complex taxation structure by consolidating these diverse taxes into a unified rate.

• Consumers acquiring HDDs and SSDs from dealers or traders within India are liable for 9% State GST (SGST) and 9% Central GST (CGST).
• For both internal and external hard disk drives, including solid-state drives (SSDs) that are imported, Integrated GST (IGST) is applied at a rate of 18%.

HSN Code Breakdown and GST Rate for Hard Drives

The Harmonised System of Nomenclature (HSN) provides an internationally recognized system for classifying goods and services, facilitating standardized identification and tariff application in global commerce.

For instance, the HSN code for Hard Disk Drives (HDDs) is 84717020. This code is structured as follows:

• 84: Represents the chapter covering nuclear reactors, boilers, various machinery, mechanical appliances, and their respective parts.
• 8471: Denotes the heading for automatic data processing machines, magnetic or optical readers, and equipment for transcribing, processing, and storing coded data on media.
• 847170: Specifies the subheading for ‘computer storage units’.
• 84717020: Identifies the specific tariff item code for ‘storage units: hard disk drives’.

GST Rates for Hard Disk Drives and Related Computer Parts

For additional details, you can explore information on GST for Laptops: Applicability, HSN Code, and GST Rate.