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GST on Laptops and Computers
The GST council has notified GST rate on laptops and computers in Chapter 8471 of the GST Act, 2017. As per the official definition, Chapter 8471 laptops and computers are designated as “automatic data processing machines and units”. Additionally, this GST chapter also includes the GST rates applicable to various laptop and computer accessories.
GST Rate on Laptops and Desktop Computers
The GST rate on laptops is currently 18% and the same GST rate is also applicable to desktop computers and their accessories. The following is a short list of GST rates applicable to laptops as well as some key laptop accessories:
| Equipment Type | GST Rate |
| Laptop Computer | 18% |
| Desktop Computer | 18% |
| Optical Drives | 18% |
| Memory Chips (RAM) | 18% |
| Hard Drive | 18% |
| External Hard Drive | 18% |
| Pen Drive | 18% |
| Desktop Monitor (<32 inches, LED/LCD) | 18% |
| Desktop Monitor (>32 inches, LED/LCD)* | 28% |
*This is the only exception to the 18% GST rate applicable to laptops, computers and their accessories.
Types of GST Applicable to Laptops, Desktops and Accessories
Types of GST applicable to laptops, desktops and their accessories are CGST (Central Goods and Services Tax), SGST (State Goods and Services Tax) and IGST (Interstate Goods and Services Tax). Total GST applicable to laptops and desktops is equal to CGST (50%) + SGST (50%). Thus 18% GST on laptops/desktops and their accessories equal 9% CGST + 9% SGST. In case of inter-state transfer of these goods such as an ecommerce transaction, IGST will be applicable at 18% on these products and services.