8409
PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408
Tax Calculator for 8409
E-Way Bill Rules
For parts suitable for use solely or principally with the engines of heading 8407 or 8408, the E-Way Bill threshold is ₹50,000. Since the rate is 28%, you must generate a bill if the Taxable Value exceeds ₹39,062.
Example Calculation
- Base Value: ₹39,062
- + GST (28%): ₹10,937.36
- 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 8409 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 (8409) is sufficient for B2B invoices.
Ensure that you charge 14% CGST and 14% SGST for intra-state supplies of parts suitable for use solely or principally with the engines of heading 8407 or 8408. For inter-state supplies, the full 28% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 8409?
The GST rate for HSN Code 8409 (PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408) is 28%.
Q: Is HSN 8409 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 PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408?
Multiply the taxable value by 0.28. For ₹1000 value, GST is ₹280.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.