Hard Disk HSN Code and GST Rate

From CCTVs and digital display boards to everyday laptops and desktops, Hard Disk Drives (HDDs) and Solid State Drives (SSDs) are essential for memory storage and computing. This article discusses the HSN code for hard disks and applicable GST rates for hard disks so that you can make informed decisions while purchasing for your business. 

Applicability of GST on Hard Disk 

Before GST was introduced in 2017, hard disk drives and other computer hardware items were used to attract a value added tax (VAT) along with customs duty, as HDDs and SSDs were mostly imported. In 2016, customs duty on internal HDDs was around 6.3%, while customs duty on external HDDs was 14.7%. Now, GST has streamlined these multiple layers of taxes and duties and replaced them with a single tax rate.

• Customers purchasing from a dealer/trader within India must pay 9% SGST and 9% CGST on HDDs and SSDs. 
• IGST @ 18% is applicable on import for both internal and external hard disk drives and solid-state drives (SSD).

HSN Code Classification and GST Rate for Hard Disk 

The Harmonised System of Nomenclature (HSN) is a globally accepted standard for classification, identification, tariff structuring, and naming of products and services in international trade.

For example, the HSN code for Hard Disc Drive (HDD) is 84717020

• 84 - Chapter on nuclear reactors, boilers, machinery and mechanical appliances and parts thereof
• 8471 - Heading for automatic data processing machines, magnetic or optical readers, machines for transcribing, processing and storing coded data onto data media
• 847170 - Subheading for ‘computer storage units’ 
• 84717020 - Tariff item code for ‘storage units: hard disc drives.’

GST Rate on Hard Disk Drive and other Computer Components