2853
PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,EXCLUDING FERROPHOSPHORUS, OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY), LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED), COMPRESSED AIR, AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS
Tax Calculator for 2853
E-Way Bill Rules
For phosphides, whether or not chemically defined,excluding ferrophosphorus, other inorganic compounds (including distilled or conductivity water and water of similar purity), liquid air (whether or not rare gases have been removed), compressed air, amalgams, other than amalgams of precious metals, 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 2853 falls under Chapter 28. 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 (2853) is sufficient for B2B invoices.
Ensure that you charge 2.5% CGST and 2.5% SGST for intra-state supplies of phosphides, whether or not chemically defined,excluding ferrophosphorus, other inorganic compounds (including distilled or conductivity water and water of similar purity), liquid air (whether or not rare gases have been removed), compressed air, amalgams, other than amalgams of precious metals. For inter-state supplies, the full 5% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 2853?
The GST rate for HSN Code 2853 (PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,EXCLUDING FERROPHOSPHORUS, OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY), LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED), COMPRESSED AIR, AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS) is 5%.
Q: Is HSN 2853 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 PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED,EXCLUDING FERROPHOSPHORUS, OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY), LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED), COMPRESSED AIR, AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS?
Multiply the taxable value by 0.05. For ₹1000 value, GST is ₹50.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.