HSN CODE OF EBOOK READER
This query is : Resolved
04 March 2025
Can you please let me know the hsn code of ebook reader? I want to resell ebook reader in india after importing it from China. What are the legal compliance I need to follow? Please suggest
12 August 2025
1. Appropriate HSN Code for E‑Book Readers
The most commonly used and accepted HSN code for e-book readers in India is:
HSN: 85437099 – "Electronic display device e‑reader"
Volza
Zauba
This code falls under:
Chapter 85 – Electrical machinery and equipment
Heading 8543 – Machines and apparatus having individual functions not elsewhere specified
Volza
+1
2. Import & GST Compliance for Resellers
a) Necessary Registrations
IEC (Importer Exporter Code) is mandatory to import into India.
India Briefing
India Briefing
GSTIN must be declared in all import documents (like Bill of Entry) to claim IGST paid as Input Tax Credit (ITC).
TaxGuru
Abcaus
b) Customs & IGST Payments
Upon import, you must pay Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and applicable IGST on the CIF value plus duties.
Tata nexarc Blog
isfentry.com
Example: If CIF = ₹1 lakh, BCD @10% = ₹10,000; SWS @10% of BCD = ₹1,000; assessable value = ₹1,11,000; IGST @18% = ₹19,980
Tata nexarc Blog
c) Claiming ITC
Once the Bill of Entry is filed with correct GSTIN, the IGST paid is auto-populated in your GSTR-2B (import section).
blog.taxrobo.in
You can claim ITC in your GSTR-3B, aligning with the details in GSTR-2B.
blog.taxrobo.in
d) Environmental Compliance
Under E‑Waste (Management) Rules, importers of electronic goods must handle e‑waste responsibly — obtain EPR (Extended Producer Responsibility) authorization, arrange for recycling, and display proper labeling.
cokion.com
Enterclimate
3. What Others Say
A user importing a Remarkable e‑reader shared:
“Don’t make any mistake—clearly mention that you import E‑reader. The HS code is 8543‑XXXX.”
Reddit
Another importer noted:
“You will have to pay 28% custom + 18% gst.”
The most commonly used and accepted HSN code for e-book readers in India is:
HSN: 85437099 – "Electronic display device e‑reader"
Volza
Zauba
This code falls under:
Chapter 85 – Electrical machinery and equipment
Heading 8543 – Machines and apparatus having individual functions not elsewhere specified
Volza
+1
2. Import & GST Compliance for Resellers
a) Necessary Registrations
IEC (Importer Exporter Code) is mandatory to import into India.
India Briefing
India Briefing
GSTIN must be declared in all import documents (like Bill of Entry) to claim IGST paid as Input Tax Credit (ITC).
TaxGuru
Abcaus
b) Customs & IGST Payments
Upon import, you must pay Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and applicable IGST on the CIF value plus duties.
Tata nexarc Blog
isfentry.com
Example: If CIF = ₹1 lakh, BCD @10% = ₹10,000; SWS @10% of BCD = ₹1,000; assessable value = ₹1,11,000; IGST @18% = ₹19,980
Tata nexarc Blog
c) Claiming ITC
Once the Bill of Entry is filed with correct GSTIN, the IGST paid is auto-populated in your GSTR-2B (import section).
blog.taxrobo.in
You can claim ITC in your GSTR-3B, aligning with the details in GSTR-2B.
blog.taxrobo.in
d) Environmental Compliance
Under E‑Waste (Management) Rules, importers of electronic goods must handle e‑waste responsibly — obtain EPR (Extended Producer Responsibility) authorization, arrange for recycling, and display proper labeling.
cokion.com
Enterclimate
3. What Others Say
A user importing a Remarkable e‑reader shared:
“Don’t make any mistake—clearly mention that you import E‑reader. The HS code is 8543‑XXXX.”
Another importer noted:
“You will have to pay 28% custom + 18% gst.”
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS 194-T applicability
- GST ITC REVERSE
- Fixe term employment
- Is any professional CA is here please reply
- RCM ISSUE ON RENT AND TRANSPORTATION CHARGES
- Regarding Applicability of Tax Audit u/s 44AB
- Consolidated financials
- Putting a heading on received mail
- TDS on TRUST
- Foreign lottery ticket bought online from India: legality, tax and consequences
- TDS on Complimentary "Desi Ghee and Gold Coin" Provided to KBC Contestants
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
