84409000 is the designated HSN classification for Book-Binding Machinery, Including Book-Sewing Machines - Parts, categorized under Chapter 84 – Nuclear Reactors, Boilers, Ma in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Book-Binding Machinery, Including Book-Sewing Machines - Parts must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. 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 84409000
The taxation of Book-Binding Machinery, Including Book-Sewing Machines - Parts under HSN Code 84409000 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Nuclear Reactors, Boilers, Ma goods under Chapter 84.
Who Should Use HSN Code 84409000?
Every entity transacting in Book-Binding Machinery, Including Book-Sewing Machines - Parts must quote HSN Code 84409000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Nuclear Reactors, Boilers, Ma. Chapter 84 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Planning to trade in Book-Binding Machinery, Including Book-Sewing Machines - Parts? Complete GST registration to legally collect taxes on goods under HSN 84409000. 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
Accurate HSN Code 84409000 usage for Book-Binding Machinery, Including Book-Sewing Machines - Parts simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 84 – Nuclear Reactors, Boilers, Ma to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 84409000 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 84409000 for accurate classification of Book-Binding Machinery, Including Book-Sewing Machines - Parts.
Can I claim input tax credit on Book-Binding Machinery, Including Book-Sewing Machines - Parts purchases?
Yes, registered businesses can claim input tax credit on Book-Binding Machinery, Including Book-Sewing Machines - Parts purchases made under HSN 84409000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 84409000?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Book-Binding Machinery, Including Book-Sewing Machines - Parts is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Book-Binding Machinery, Including Book-Sewing Machines - Parts domestically?
No, Import Export Code is only required if you plan to import or export Book-Binding Machinery, Including Book-Sewing Machines - Parts internationally. For domestic trade within Nuclear Reactors, Boilers, Ma, GST registration is sufficient.
