Tax to send a laptop to india from USA?

not sure what you mean by 'WAT', do you mean 'VAT' or Value Added Tax? If so, that applies only to the EU and not in the US. I don't believe there is a tax applicable if this is a gift and won't be resold in the US. A tax applies if your friend is importing this laptop for resale in the US. You should make sure to get courier insurance however, to cover possible damage during shipping.