GST Rate & HS Code, Other Topics

[KIRTIKUMAR PUROHIT]

What is the Tax Rate on Power Driven Pump Parts ? is HS Code 8413 91 90?

Posts / Replies

[MUKUND THAKKAR]

8413.91.00

Parts of pumps for liquids

84

III

12%

[Rajagopalan Ranganathan]

Sir,

Power driven pumps are classifiable under heading 8413 and according to schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 (vide Sl. No. 192) it will attract CGST @ 6% and IGST @12% vide Sl. No. 192 of Notification No. 1/2017-Integrated Tax (Rate) dated 28.6.2017. There is no separate classification for parts. Since the parts are used in the manufacture of power driven pumps will also classifiable under heading No. 8413.

[KIRTIKUMAR PUROHIT]

Thank you very much team for prompt reply.

[MARIAPPAN GOVINDARAJAN]

Thank you Rajagopalan Sir,