HSN code for pendrive.
Pendrive is classified under HSN code 852351 (SOLID-STATE NON-VOLATILE STORAGE DEVICES). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
GST rate for pendrive
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | Sch II S.No 4959/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from heading 8523
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
More specific codes under 852351
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Full detail — official text, every sub-code and rate history — on the HSN 852351 code page → · chapter 85 — Electrical machinery and equipment and parts there
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing