What products are classified under HSN 8538
It includes Parts For Apparatus Of Headings
HSN Sub Chapter 8538 represents Parts For Apparatus Of Headings under GST classification. This code helps businesses identify Parts For Apparatus Of Headings correctly for billing, taxation, and trade. With HSN Sub Chapter 8538, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts For Apparatus Of Headings.
GST Rate for Parts For Apparatus Of Headings under HSN Code 8538. 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 |
|---|---|---|---|---|
| 85 | 8538 | Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537 | 18% | 18% |
Chapter: 85
Description: Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537
Following Tariff HSN code falls under Parts For Apparatus Of Headings:
| Tariff HSN | Description |
|---|---|
| Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: For industrial use | |
| Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other | |
| Other |
Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: For industrial use
Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus: Other
Other
| Order Number | Description |
|---|---|
| Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat) |
Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
It includes Parts For Apparatus Of Headings
If your outward supply of Parts For Apparatus Of Headings is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.
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.
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.
Use a delivery challan for sending Parts For Apparatus Of Headings to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
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.