What is hsn code of pulleys 84339000 or 8483

This query is : Resolved 

07 August 2017 Dear sir ,
I am trader of harvesting combine spare parts this category is under 8433 hsn code and the rate of gst is on this category is 12 % for sale or purchase but now i am confuse because of under hsn code 8483 rate for pullys is 28 % .Their is a lot of pulleys also fitted in harvester combine these pullys are only fitted in harvester combine only now what is the rate for selling harvester combine pulleys 12 % or 28 % please solve my this confusion ????

07 August 2017 HSN Code for Pulley is 8483.

17 May 2018 Dear sir/madam,
I am a registerd dealer in gst and if my annual income is above 20 lakh from my bussines then can i charge gst on my tenant for a commercial property but the new tenant is unregistered and he is refuseing to pay gst what is the solution for both of us ?
Please suggest me

17 May 2018 Dear sir/madam,
I am a registerd dealer in gst and if my annual income is above 20 lakh from my bussines then can i charge gst on my tenant for a commercial property but the new tenant is unregistered and he is refuseing to pay gst what is the solution for both of us ?
Please suggest me

03 August 2025 Got it, you have two different queries here. Let me break down both:

1. HSN Code and GST Rate for Pulleys (Harvester Combine Spare Parts)
HSN Code 8433 covers Harvesting or threshing machinery and parts. So, spare parts for harvester combines generally fall under 8433.

HSN Code 8483 covers Transmission shafts and cranks, bearing housings, gears, pulleys, sprockets, and other transmission components.

Now, the confusion:

If the pulley is a general transmission pulley, it may fall under 8483 attracting 28% GST.

If the pulley is a specific part of harvesting machinery and exclusively used in harvester combines, it is considered part of 8433 attracting 12% GST.

In your case: Since pulleys are fitted only in harvester combines, they are part of harvesting machinery parts and should be classified under HSN 8433 with 12% GST.

2. GST on Rent for Commercial Property to Unregistered Tenant
As a registered dealer with turnover above Rs. 20 lakh, you must charge GST on commercial rent.

If your tenant is unregistered, GST is still applicable on the rent.

The tenant cannot refuse to pay GST if you are legally required to charge it.

In such cases:

You charge GST on the rent invoice.

Tenant must pay the GST amount as part of the rent.

If tenant refuses, legally you can take action or reconsider the lease agreement terms.

Summary:
Query Answer
GST rate on harvester combine pulleys 12% GST under HSN 8433 (since pulley is a harvester combine spare part)
Charging GST on commercial rent Yes, GST must be charged if turnover > 20 lakh, tenant must pay even if unregistered



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