85401110
TELEVISION PICTURE TUBES OF 20” AND 21” SIZE, EXCEPT 21” FLAT AND FULL SQUARE (F AND FST) COLOUR TV PICTURE TUBES
Tax Calculator for 85401110
E-Way Bill Rules
For television picture tubes of 20” and 21” size, except 21” flat and full square (f and fst) colour tv picture tubes, 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 85401110 falls under Chapter 85. 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 (8540) is sufficient for B2B invoices.
Ensure that you charge 9% CGST and 9% SGST for intra-state supplies of television picture tubes of 20” and 21” size, except 21” flat and full square (f and fst) colour tv picture tubes. For inter-state supplies, the full 18% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 85401110?
The GST rate for HSN Code 85401110 (TELEVISION PICTURE TUBES OF 20” AND 21” SIZE, EXCEPT 21” FLAT AND FULL SQUARE (F AND FST) COLOUR TV PICTURE TUBES) is 18%.
Q: Is HSN 85401110 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 TELEVISION PICTURE TUBES OF 20” AND 21” SIZE, EXCEPT 21” FLAT AND FULL SQUARE (F AND FST) COLOUR TV PICTURE TUBES?
Multiply the taxable value by 0.18. For ₹1000 value, GST is ₹180.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.