84798991
MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND MECHANICAL APPLIANCES: OTHER: OTHER : INDUSTRIAL VACUUM CLEANERS
Tax Calculator for 84798991
E-Way Bill Rules
For machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter - other machines and mechanical appliances: other: other : industrial vacuum cleaners, 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 84798991 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 (8479) is sufficient for B2B invoices.
Ensure that you charge 9% CGST and 9% SGST for intra-state supplies of machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter - other machines and mechanical appliances: other: other : industrial vacuum cleaners. For inter-state supplies, the full 18% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 84798991?
The GST rate for HSN Code 84798991 (MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND MECHANICAL APPLIANCES: OTHER: OTHER : INDUSTRIAL VACUUM CLEANERS) is 18%.
Q: Is HSN 84798991 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 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND MECHANICAL APPLIANCES: OTHER: OTHER : INDUSTRIAL VACUUM CLEANERS?
Multiply the taxable value by 0.18. For ₹1000 value, GST is ₹180.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.