HSN 8470: Calculating machines and pocket-size data recording

HSN code 8470 covers: Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar, incorporating a calculating device; cash registers.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
• 18% — Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
• 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

Pick the line that matches what you're billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.