HSN Codes chevron_right Section 16 chevron_right Chapter 84 chevron_right Sub Chapter 8403

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8403 HSN Code: Central heating boilers

HSN Sub Chapter 8403 represents Central heating boilers under GST classification. This code helps businesses identify Central heating boilers correctly for billing, taxation, and trade. With HSN Sub Chapter 8403, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Central heating boilers.

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New GST Rate for HSN Code 8403

GST Rate for Central heating boilers under HSN Code 8403. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 8403 Central heating boilers other than thoseof heading 8402 18% 18%

Chapter: 84

Description: Central heating boilers other than thoseof heading 8402

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8403

Following Tariff HSN code falls under Central heating boilers:

Tariff HSN Description
Boilers
Boilers
Parts
Parts

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Case Laws Related to Sub Chapter 8403

Order Number Description
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

FAQs for Sub Chapter 8403

What products are classified under HSN 8403

It includes Central heating boilers

Any import/export nuance for Central heating boilers?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Any special steps when selling Central heating boilers through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Does packaging or branding change how GST applies to Central heating boilers?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Central heating boilers is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

What misclassification mistakes happen with Central heating boilers?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

What are the e‑way bill and e‑invoice points while moving Central heating boilers?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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