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.”
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