84079020 is the designated HSN classification for Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines, categorized under Chapter 84 – Nuclear Reactors, Boilers, Ma in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 14.00%, SGST/UTGST at 14.00% for local transactions, and IGST at 28.00% for interstate supplies. Quantities are measured in u for billing purposes.
HSN Codes under Chapter 84 – Nuclear Reactors, Boilers, Ma
Below are related HSN codes from Chapter 84 – Nuclear Reactors, Boilers, Ma for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Nuclear Reactors, Boilers, Ma... | 84011000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84012000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84013000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.06 | 0.06 | 0.12 |
| Nuclear Reactors, Boilers, Ma... | 84014000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84021100 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84021200 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84021910 | Steam Or Other Vapour Generating Boilers (Other Th... | 9.00% | 9.00% | 18.00% |
| Nuclear Reactors, Boilers, Ma... | 84021920 | Steam Or Other Vapour Generating Boilers (Other Th... | 9.00% | 9.00% | 18.00% |
| Nuclear Reactors, Boilers, Ma... | 84021990 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84022000 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 84079020
Tax liability for Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines under HSN 84079020 varies by transaction geography. CGST at 14.00% combined with SGST/UTGST at 14.00% applies to local sales. Interstate movement attracts IGST at 28.00%. All billing for Chapter 84 – Nuclear Reactors, Boilers, Ma products must use u.
Who Should Use HSN Code 84079020?
Traders, manufacturers, and importers of Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines are required to mention HSN Code 84079020 on all GST documents. This Nuclear Reactors, Boilers, Ma classification under Chapter 84 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Planning to trade in Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines? Complete GST registration to legally collect taxes on goods under HSN 84079020. Businesses importing or exporting Nuclear Reactors, Boilers, Ma products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 84079020 for Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines streamlines audit processes and supports valid credit claims. Stay updated on 14.00%, 14.00%, and 28.00% rates for Chapter 84 – Nuclear Reactors, Boilers, Ma through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 84079020 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 84079020 for accurate classification of Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines.
Can I claim input tax credit on Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines purchases?
Yes, registered businesses can claim input tax credit on Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines purchases made under HSN 84079020. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
What is the difference between CGST and IGST for HSN 84079020?
CGST at 14.00% plus SGST/UTGST at 14.00% applies when Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines is sold within the same state. IGST at 28.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines domestically?
No, Import Export Code is only required if you plan to import or export Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines - Other Engines: Kerosene Engines internationally. For domestic trade within Nuclear Reactors, Boilers, Ma, GST registration is sufficient.
