GST on Laptops in India
Laptops attract 18% GST in India under HSN code 8471. The rate is the same in every state.
Working out the GST on laptops
Laptops are taxed at a flat 18%, so the arithmetic is straightforward. Multiply the taxable value by 18 percent to get the GST, then add it to the base price for the total.
- For an intra-state sale, the 18% splits into 9% CGST and 9% SGST.
- For an inter-state sale, a single 18% IGST applies instead.
- The calculator on this page is pre-set to the 18% rate and handles both cases.
A worked example
Suppose a laptop has a taxable value of ₹50,000 before tax. Applying 18% GST works out as follows.
GST on laptops and related hardware
Laptops, desktops and CPUs all sit under HSN 8471 at a flat 18%, and this rate held steady through the GST 2.0 reforms. Where buyers slip up is on the surrounding hardware, which often carries a different HSN code even at the same rate. The table shows the common ones.
| Item | HSN | GST rate |
|---|---|---|
| Laptops, desktops, CPUs | 8471 | 18% |
| Monitors (all sizes) | 8528 | 18% |
| Printers, scanners, MFDs | 8443 | 18% |
| Keyboards, mice, storage | 8473 | 18% |
Before 22 September 2025, monitors above 32 inches were taxed at 28%. GST 2.0 moved all monitors to 18%, so the whole category is now uniform.
Claiming input tax credit on a business laptop
A GST-registered business buying a laptop for work can claim full input tax credit on the 18% paid, which effectively cuts the cost by that amount. Three conditions matter: the invoice must carry your GSTIN and the correct HSN code, the device must be used for taxable business supplies, and the purchase must appear in your GSTR-2B. A laptop bought for personal use does not qualify, and a device used partly for exempt supplies allows only proportional credit.
Buying online
The 18% rate is identical whether you buy in a shop or on Amazon or Flipkart, and the displayed price is normally GST-inclusive. On an inter-state order the tax shows as 18% IGST rather than a CGST and SGST split, but the total is the same. Always keep the tax invoice, not just the order summary, if you intend to claim ITC.
Imported laptops
An imported laptop attracts IGST at 18%, calculated not on the invoice price alone but on the assessable value plus basic customs duty and any other applicable duty. A registered importer can claim that IGST back as input tax credit, which is why business imports carry a lower effective cost than the headline suggests. For a personal import, the tax is a sunk cost.
Warranty, AMC and software
An extended warranty or annual maintenance contract sold with a laptop is a service and attracts 18% GST in its own right. Software licences are also 18%. When these are bundled into a single package with the hardware, the composite-supply rule applies and the whole bundle takes the laptop's 18% rate, which happens to be the same number, so the total is unaffected. Where it matters is on the invoice: each element should still be identifiable for a clean ITC claim.
Second-hand and refurbished laptops
A refurbished laptop sits under the same HSN 8471 at 18%. A registered second-hand dealer may apply the margin scheme, charging GST only on the difference between purchase and sale price rather than the full value, which avoids taxing the same value twice. An individual selling their own used laptop privately does not charge GST at all.
Common invoicing mistakes
Three errors account for most laptop-related GST problems. Applying CGST and SGST on an inter-state sale where IGST is due. Using HSN 8471 for a monitor or printer, which belong under 8528 and 8443. And failing to reverse ITC when a device bought for the business is handed to an employee for personal use. Reconciling ITC against GSTR-2B each month catches most of these before they become notices.
Frequently asked questions
Laptops attract 18% GST under HSN code 8471. The rate is the same for every brand, configuration and price point, from a budget notebook to a high-end workstation.
No. Laptops stayed at 18% through the GST 2.0 reforms. The one related change was monitors above 32 inches moving from 28% to 18%.
Yes, if you are GST-registered and the laptop is used for business. The invoice must show your GSTIN and HSN 8471, and the device must be used for taxable supplies. Personal-use laptops are not eligible.
No. Refurbished laptops fall under the same HSN 8471 at 18%, though a registered second-hand dealer may charge GST on the margin rather than the full value.
Most do, at 18%, but they often use different HSN codes. Monitors are 8528, printers 8443, and keyboards or storage 8473. The rate is usually 18% but the code on the invoice should match the item.