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HSN CODE

subhagan sreerangam (7046 Points)

28 April 2018

I am running in workshop.My activity is assembling of Tipper Body.HSN CIDE of my product and GST Rate of my product

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9 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177227 Points)
Replied 28 April 2018

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

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subhagan sreerangam (7046 Points)
Replied 30 April 2018

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

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177227 Points)
Replied 30 April 2018

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

subhagan sreerangam (7046 Points)
Replied 30 April 2018

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

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177227 Points)
Replied 30 April 2018

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

hence attract 28% GST.

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subhagan sreerangam (7046 Points)
Replied 30 April 2018

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

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177227 Points)
Replied 01 May 2018

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.