HSN Codes chevron_right Section 16 chevron_right Chapter 84 chevron_right Sub Chapter 8406

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8406 HSN Code: Steam & vapour turbines

HSN Sub Chapter 8406 represents Steam & vapour turbines under GST classification. This code helps businesses identify Steam & vapour turbines correctly for billing, taxation, and trade. With HSN Sub Chapter 8406, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Steam & vapour turbines.

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New GST Rate for HSN Code 8406

GST Rate for Steam & vapour turbines under HSN Code 8406. 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 8406 Steam turbines and other vapour turbines 18% 18%

Chapter: 84

Description: Steam turbines and other vapour turbines

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

Tariff HSN Codes under HSN Sub Chapter 8406

Following Tariff HSN code falls under Steam & vapour turbines:

Tariff HSN Description
Turbines for marine propulsion
Turbines for marine propulsion
Other turbines: Of an output exceeding 40 MW
Other turbines: Of an output exceeding 40 MW
Other turbines: Of an output not exceeding 40 MW
Other turbines: Of an output not exceeding 40 MW
Parts
Parts

Turbines for marine propulsion

Turbines for marine propulsion

Other turbines: Of an output exceeding 40 MW

Other turbines: Of an output exceeding 40 MW

Other turbines: Of an output not exceeding 40 MW

Other turbines: Of an output not exceeding 40 MW

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Case Laws Related to Sub Chapter 8406

Order Number Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Triveni Turbine Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Triveni Turbine Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)

FAQs for Sub Chapter 8406

What products are classified under HSN 8406

It includes Steam & vapour turbines

If I repair and return Steam & vapour turbines, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Does MRP, weight or pack size change GST treatment for Steam & vapour turbines?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Can reverse charge ever apply to transactions involving Steam & vapour turbines?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Steam & vapour turbines are forward charge. Check the current notifications for any special cases before deciding.

How are warranty replacements of Steam & vapour turbines handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

Any special steps when selling Steam & vapour turbines 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.

What are the e‑way bill and e‑invoice points while moving Steam & vapour turbines?

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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