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Electronics & Appliances18% GST RateUpdated July 2026

Calculate GST for Electronics

Calculate GST on laptops, computing devices, computer parts, printers, and standard household appliances.

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Quick Summary

HSN/SAC Code#8471
Tax CategoryElectronics & Appliances
ITC EligibilityEligible (Claimable for business use with a valid tax invoice)
Effective DateJuly 1, 2017 (Standard Rate Alignment)
Applicable Tax
18%
Standard GST RateHSN Code 8471

GST Rate Explanation

Computing devices, laptops, storage units, and printers are categorized under HSN chapter 8471. They carry a standard 18% GST rate. However, the electronics category has progressive slabs: household appliances like vacuum cleaners and premium electronic screens (>32 inches) fall under the 28% luxury slab, whereas agricultural electronic meters and parts are kept under the lower 12% concession slab.

Calculation Mode
Net Amount (Before Tax)₹10,000.00
CGST (Central Tax) (9.0%)₹900.00
SGST (State Tax) (9.0%)₹900.00
Total GST (18%)₹1,800.00
Gross Amount₹11,800.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation
CGST (Central Tax): 9.0%
SGST (State Tax): 9.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 18% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax SlabCGST (Central)SGST (State)IGST (Integrated)Notes
0%0.0%0.0%0.0%Exempted / Nil rated goods
5%2.5%2.5%5.0%Essential items & services
12%6.0%6.0%12.0%Standard reduced rate items
18%9.0%9.0%18.0%Standard general rate items
28%14.0%14.0%28.0%Luxury / Sin goods & services

GST Calculation Examples

Office laptop purchase

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹45,000.00

GST (18%): ₹8,100.00

Total: ₹53,100.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹45,000.00

Base Amount: ₹38,135.59

GST Included: ₹6,864.41

External monitor and accessories

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹8,000.00

GST (18%): ₹1,440.00

Total: ₹9,440.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹8,000.00

Base Amount: ₹6,779.66

GST Included: ₹1,220.34

Frequently Asked Questions

Tax Disclaimer Notice

Laptops and computers are taxed at 18%, while certain consumer electronics like premium television screens (>32 inches) carry 28% GST.

Last updated: July 2026