HSN (Goods)
ITC Eligible
No RCM

090420

Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground

GST Rate
18%
Tax BreakdownTotal: 18%
CGST: 9%
SGST: 9%

Tax Calculator for 090420

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E-Way Bill Rules

For fruits of the genus capsicum or of the genus pimenta, dried or crushed or ground, the E-Way Bill threshold is ₹50,000. Since the rate is 18%, you must generate a bill if the Taxable Value exceeds ₹42,372.

Example Calculation

  • Base Value: 42,372
  • + GST (18%): 7,626.96
  • Total Invoice: ~₹50,000

Invoice Example

Breakdown for a sample invoice value of ₹1,000:

Taxable Value₹1,000.00
GST (18%)+ ₹180
Total Payable1180

Can I claim ITC?

Yes, if used for business. This reduces your final cash liability.

Visual Guide

Input Tax Credit (ITC) Logic

1. Tax Paid on Purchase- ₹180
2. Tax Collected on Sales+ ₹300
Net Payable to Govt₹120

Compliance & Validation

HSN 090420 falls under Chapter 09. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (0904) is sufficient for B2B invoices.

Ensure that you charge 9% CGST and 9% SGST for intra-state supplies of fruits of the genus capsicum or of the genus pimenta, dried or crushed or ground. For inter-state supplies, the full 18% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 090420?

The GST rate for HSN Code 090420 (Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground) is 18%.

Q: Is HSN 090420 eligible for Input Tax Credit (ITC)?

ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).

Q: How to calculate GST amount for Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground?

Multiply the taxable value by 0.18. For ₹1000 value, GST is ₹180.

Q: Does Reverse Charge (RCM) apply?

No, standard Forward Charge applies.