HSN CODE

Rate / HSN codes 302 views 9 replies
I am running in workshop.My activity is assembling of Tipper Body.HSN CIDE of my product and GST Rate of my product
Replies (9)

GST rate 18%...... You can choose either of the following.....

1.   998349 .....  Other technical and scientific services n.e.c.

2.  998714 .....  Maintenance and repair services of transport machinery and equipment

I fabricated Tipper body as per motor vehicle rules and fitted to chassis for customers requirements.All raw material purchased my GST Numbers.What is the HSN Code of my fabricated body.This activities is service?. Which GST Rate of Tax applicable

When you supply tipper as a whole (billed with material) it will not be just service......

It will fall under HSN code '8707' with 28% GST

I billed only material cost plus labour charges comes to ₹150000/-

As you are not trader of material and as such it will be considered as cost of tipper......

hence attract 28% GST.

I am not a seller of Tipper vehicle,but sales only fabricated body fitted with chassis

Another option is to consider it as repairs with material, under composite supply, where the rate as a whole, will be applicable as per that applicable to the essential part fitted in the body.

Which rate is applicable to above subject and what is the HSN Code

Rate will be the rate as applicable to main part which is fitted or fabricated by you. (may be 18% or 28% depends)

HSN code under '998714'


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register