902000
OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS
Tax Calculator for 902000
E-Way Bill Rules
For other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters, the E-Way Bill threshold is ₹50,000. Since the rate is 12%, you must generate a bill if the Taxable Value exceeds ₹44,642.
Example Calculation
- Base Value: ₹44,642
- + GST (12%): ₹5,357.04
- 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 902000 falls under Chapter 90. 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 (9020) is sufficient for B2B invoices.
Ensure that you charge 6% CGST and 6% SGST for intra-state supplies of other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters. For inter-state supplies, the full 12% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 902000?
The GST rate for HSN Code 902000 (OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS) is 12%.
Q: Is HSN 902000 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 OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS?
Multiply the taxable value by 0.12. For ₹1000 value, GST is ₹120.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.