Laptop & Computer HSN Code (8471): GST Rate, Parts and Repair Billing Guide

Laptop HSN Code: The Quick Answer

The laptop HSN code is heading 8471 — “automatic data processing machines” — and the GST rate on laptops and computers is currently 18%. Desktops, notebooks and most computer hardware sit under the same 8471 heading, with laptops (portable machines) commonly classified under its 8471 30 sub-heading. If you run a computer or laptop repair shop, the second number you need is SAC 9987 — the services heading your repair labour is billed under, typically also at 18%.

Those two numbers cover most of a repair shop’s billing. The rest of this guide covers the codes for parts and accessories (batteries, chargers, RAM, printers), refurbished laptop sales, and how to put HSN and SAC codes on the same repair invoice correctly. As of 2026 — rates and sub-codes are set by GST Council notification, so always confirm on the official GST portal before filing.

HSN Codes for Laptops, Desktops and Computers (Heading 8471)

Under GST’s HSN classification, heading 8471 covers “automatic data processing machines and units thereof” — which is the formal name for computers. In practice:

• Laptops and notebooks — portable machines weighing up to 10 kg, commonly under sub-heading 8471 30
• Desktop computers and towers — under other 8471 sub-headings, depending on whether the CPU, input and output units are combined or separate
• Keyboards, mice and other input/output units — generally still within heading 8471 as units of the machine

All of these currently attract 18% GST. The 6- and 8-digit sub-codes matter for your GSTR-1 HSN summary (how many digits you must report depends on your turnover), and they can shift with Council notifications — so pull the exact code from the GST portal’s HSN/SAC finder rather than copying an old invoice.

Refurbished laptops: a refurbished or second-hand laptop is still classified under heading 8471 at the same rate. If your shop resells used machines it bought from unregistered sellers, ask your CA about the margin scheme for second-hand goods — in eligible cases GST is payable only on your margin rather than the full resale value, but the conditions are specific and worth professional confirmation.

HSN Codes for Computer Parts and Accessories

Parts do not inherit the laptop HSN code — each part is classified by what it physically is. The headings a computer repair shop meets most often:

Treat every row above as heading-level guidance, not a final answer for your invoice. Where a rate “varies,” it genuinely does — monitors and bags are the two items shops most often get wrong by assuming 18% across the board. Confirm each part you stock before a large inventory import or an HSN summary filing.

Billing Laptop Repairs: SAC 9987 for Service, HSN for Parts

The labour side of your business — diagnostics, screen and keyboard replacement, motherboard repair, OS reinstalls, data recovery work — is a service, classified under SAC heading 9987 (“maintenance, repair and installation services”), typically at 18% GST. A repair job that includes a fitted part is generally a composite supply taxed at the principal service’s rate; since computer parts and repair labour both usually sit at 18%, the customer’s total rarely changes, but your invoice lines and GSTR-1 reporting should still carry the right code per line — HSN on parts lines, SAC on labour lines.

If your shop also handles phones, the same logic applies with different goods codes — see our companion guide to the HSN code and GST for mobile phones and repair services.

Input Tax Credit on Parts and Stock

GST-registered computer shops can generally claim input tax credit on parts, components and machines bought for the taxable business — the GST you pay on a carton of laptop batteries reduces the GST you owe on your own sales. The claim flows cleanly when your suppliers are GST-registered, their invoices carry a proper GSTIN and HSN code, and the purchases appear in your GSTR-2B. Purchase-side HSN accuracy is what makes that reconciliation automatic instead of a mismatch you chase every filing cycle. Note that ITC is generally not available under the composition scheme.

Getting the Codes Right on Every Invoice, Automatically

Knowing that a laptop is 8471 and repair labour is 9987 is the easy part. The operational problem is applying the right code on every line of every invoice — across dozens of part types, walk-in sales and repair tickets — without someone retyping it each time. This is where computer repair shop software earns its keep: BytePhase’s GST-compliant invoicing lets you tag each inventory item and job-sheet line with its HSN/SAC code once, so every estimate and invoice generated from a repair ticket carries the correct codes automatically. Tickets move from diagnosis to estimate to invoice without re-entering line items, barcode-tracked parts keep stock and invoices in agreement, and counter sales get the same code discipline through point-of-sale billing.

BytePhase is used by 2,000+ repair and service businesses across 32+ countries; you can try the full ticketing, inventory and GST invoicing workflow free for 15 days, no card required. For filing season, see how shops export GST-ready reports from BytePhase.

Common HSN/GST Mistakes Computer Shops Make

• Putting the laptop HSN code 8471 on every line — a charger (8504) and a battery (8507) are not computers, and monitors and bags may not even be 18%
• Billing a repair as one unlabelled “service charge” line, which under-reports parts consumption in GSTR-1
• Using a goods code (HSN) for labour, or a services code (SAC) for a part sold over the counter
• Assuming refurbished sales follow special codes — the code stays 8471; it is the valuation (margin scheme) that may differ, and only in eligible cases
• Carrying rates from memory across filing seasons instead of rechecking the portal after Council meetings
• Losing ITC because supplier invoices lack a GSTIN or carry the wrong HSN, blocking GSTR-2B matching