87083900
PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER
Tax Calculator for 87083900
E-Way Bill Rules
For parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other, 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 87083900 falls under Chapter 87. 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 (8708) is sufficient for B2B invoices.
Ensure that you charge 14% CGST and 14% SGST for intra-state supplies of parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other. For inter-state supplies, the full 28% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 87083900?
The GST rate for HSN Code 87083900 (PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER) is 28%.
Q: Is HSN 87083900 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 AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER?
Multiply the taxable value by 0.28. For ₹1000 value, GST is ₹280.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.