HSN (Goods)
ITC Eligible
RCM Applicable

14049070

RUDRAKSHA SEEDS

GST Rate
5%
Tax BreakdownTotal: 5%
CGST: 2.5%
SGST: 2.5%

Tax Calculator for 14049070

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E-Way Bill Rules

For rudraksha seeds, the E-Way Bill threshold is ₹50,000. Since the rate is 5%, you must generate a bill if the Taxable Value exceeds ₹47,619.

Example Calculation

  • Base Value: 47,619
  • + GST (5%): 2,380.95
  • Total Invoice: ~₹50,000

Invoice Example

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

Taxable Value₹1,000.00
GST (5%)+ ₹50
Total Payable1050

Why is RCM Applicable?

Since this is a specific category (likely Transport or Legal), the recipient pays the tax directly.

Visual Guide

How Reverse Charge (RCM) Works

Supplier
No Tax
You
🏛️
Govt

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 14049070 falls under Chapter 14. 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 (1404) is sufficient for B2B invoices.

Ensure that you charge 2.5% CGST and 2.5% SGST for intra-state supplies of rudraksha seeds. For inter-state supplies, the full 5% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 14049070?

The GST rate for HSN Code 14049070 (RUDRAKSHA SEEDS) is 5%.

Q: Is HSN 14049070 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 RUDRAKSHA SEEDS?

Multiply the taxable value by 0.05. For ₹1000 value, GST is ₹50.

Q: Does Reverse Charge (RCM) apply?

Yes, RCM typically applies if purchased from unregistered suppliers.