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
- GST registration /aadion a new place of business in the same state and city
- Overtime income in salaried person case
- Regarding Trading & Investment in Shares and MF in the context of Income tax return
- GTA (FCM & RCM) service in same GSTN registration with multiple business segment
- Regarding Withdrawal of unused amount in Capital Gain account scheme
- Preparation of PL BS and presentation in ITR
- Correction in filed Form 27Q - showing error due to deductee contact number
- UNUTILISED CAPITAL GAIN FD
- Reporting sale value mismatch for share transaction
- Contract work by a Professional
- Taxability of court order in case of real estate property
- Purchase of Time Deposit in AIS
- Guidance for proper GST accounting (eway bill with correct valuation) for cut-to-pack job work given
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- GST ON COTTON TSHIRT EXPORT
- Stamp Duty & Registration Fees on Sale Deed
- GST on Restaurant service
- LTCG - Loss on Equity
- Revision under Section 264 in The Income Tax Act, 1961
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
CAclubindia
