25309010
MEERSCHAUM (WHETHER OR NOT IN POLISHED PIECES) AND AMBER AGGLOMERATED, MEERACHAUM AND AGGLOMERATED AMBER IN PLATES, RODS, ETC.,NOT WORKED AFTER MOULDING JET
Tax Calculator for 25309010
E-Way Bill Rules
For meerschaum (whether or not in polished pieces) and amber agglomerated, meerachaum and agglomerated amber in plates, rods, etc.,not worked after moulding jet, 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:
Can I claim ITC?
Yes, if used for business. This reduces your final cash liability.
Input Tax Credit (ITC) Logic
Compliance & Validation
HSN 25309010 falls under Chapter 25. 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 (2530) is sufficient for B2B invoices.
Ensure that you charge 2.5% CGST and 2.5% SGST for intra-state supplies of meerschaum (whether or not in polished pieces) and amber agglomerated, meerachaum and agglomerated amber in plates, rods, etc.,not worked after moulding jet. For inter-state supplies, the full 5% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 25309010?
The GST rate for HSN Code 25309010 (MEERSCHAUM (WHETHER OR NOT IN POLISHED PIECES) AND AMBER AGGLOMERATED, MEERACHAUM AND AGGLOMERATED AMBER IN PLATES, RODS, ETC.,NOT WORKED AFTER MOULDING JET) is 5%.
Q: Is HSN 25309010 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 MEERSCHAUM (WHETHER OR NOT IN POLISHED PIECES) AND AMBER AGGLOMERATED, MEERACHAUM AND AGGLOMERATED AMBER IN PLATES, RODS, ETC.,NOT WORKED AFTER MOULDING JET?
Multiply the taxable value by 0.05. For ₹1000 value, GST is ₹50.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.