Gst on parts of sewing machine

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 July 2017 Dear Meghalbhai,

I need help, please advise for below confusion.

Question: As per GST tariff 12% tax on SEWING MACHINE (HSN 8452)

How much is on parts of sewing machine? 12% or 18%?

Query raise cause of in notification they dosen't write "SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES"

Querist : Anonymous

Querist : Anonymous (Querist)

11 July 2017 Dear Sir,

I need help, please advise for below confusion.

Question: As per GST tariff 12% tax on SEWING MACHINE (HSN 8452)

How much is on parts of sewing machine? 12% or 18%?
HSN code for spares of sewing machine: 84529099 & 84529011

Query raise cause of in notification they dosen't write "SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES"

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 The GST rate applicable to parts of sewing machines and their classification can indeed be a bit confusing. Let’s break it down clearly:

### **GST Rate on Parts of Sewing Machines**

**1. **HSN Code for Sewing Machines and Parts:**

- **Sewing Machines:** Under HSN code **8452**, sewing machines and their parts are generally taxed at **12% GST**.

- **Parts of Sewing Machines:** For parts of sewing machines, the GST rate can vary depending on the specific classification and description of the part.

**2. **Applicable GST Rates:**

- **Sewing Machines (HSN 8452):** As per the GST tariff, sewing machines are taxed at **12% GST**.

- **Parts of Sewing Machines:** Typically, parts of sewing machines fall under a different classification, and they might attract a different GST rate. The rate for parts can be **18% GST**.

### **Specific GST Notifications:**

**A. **Notification 1/2017-Central Tax (Rate)**

- This notification details GST rates on various goods. For parts of sewing machines, you should refer to the specific HSN codes under this notification to determine the exact GST rate.

**B. **HSN Code Classification:**

- **Sewing Machine Parts:** The GST rate for parts of sewing machines is often classified separately. As per the GST rate schedule, parts of machinery, including sewing machines, generally fall under **18% GST**.

### **How to Determine GST Rate:**

1. **Check Specific HSN Code:** For accurate GST rate determination, check the HSN code for the specific parts of sewing machines in the GST tariff. Parts might fall under different HSN codes, which could have different GST rates.

2. **Consult GST Rate Schedule:** Refer to the latest GST rate schedule or notifications for any updates or specific mentions of parts and accessories related to sewing machines.

### **Summary**

- **Sewing Machines (HSN 8452):** **12% GST**.
- **Parts of Sewing Machines:** Typically, **18% GST**, but the exact rate should be verified based on the specific HSN code for each part.

**Action Steps:**

1. **Verify HSN Codes:** Look up the exact HSN code for the parts you are dealing with to confirm the GST rate.
2. **Consult Latest Notifications:** Refer to the latest GST notifications or consult with a GST expert for confirmation of the applicable rate for parts of sewing machines.

By following these steps, you can ensure accurate GST compliance and proper classification of parts for taxation purposes.

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