8404
AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPER HEATERS, SOOT REMOVERS, GAS RECOVERERS), CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS
Tax Calculator for 8404
E-Way Bill Rules
For auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super heaters, soot removers, gas recoverers), condensers for steam or other vapour power units, 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:
Can I claim ITC?
Yes, if used for business. This reduces your final cash liability.
Input Tax Credit (ITC) Logic
Compliance & Validation
HSN 8404 falls under Chapter 84. 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 (8404) is sufficient for B2B invoices.
Ensure that you charge 9% CGST and 9% SGST for intra-state supplies of auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super heaters, soot removers, gas recoverers), condensers for steam or other vapour power units. For inter-state supplies, the full 18% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 8404?
The GST rate for HSN Code 8404 (AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPER HEATERS, SOOT REMOVERS, GAS RECOVERERS), CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS) is 18%.
Q: Is HSN 8404 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 AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPER HEATERS, SOOT REMOVERS, GAS RECOVERERS), CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS?
Multiply the taxable value by 0.18. For ₹1000 value, GST is ₹180.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.