I am a manufacturer wherein I have purchased a products wherein HS code 100,101,102 after the mfg. Process it will be converted to machine HSN code 110.
During the spare supply for the product hsn100 alone, which code we need to use. Either raw material code 100 or shall I use 110 as parts of the machine
If you supply spare parts for machine before manufacture or not then you should use 100 or 101 or 102, but when you supply machine after manufacture then you have to use 110.
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