V Belt HSN Code for GST Filing
V belts are widely used in motors, pumps and industrial machines for power transmission between pulleys. Dealers, mechanics and manufacturers need to know the correct V belt HSN code and GST rate so that they can issue proper invoices and claim input tax credit without confusion.
What Is the HSN Code for V Belts?
Most V belts made of vulcanised rubber are classified under chapter 40 which covers rubber and rubber articles. Within this chapter, heading 4010 covers conveyor belts and power transmission belts including standard V belts and cogged V belts used with electric motors and engines.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 4010 | Rubber V belt | Standard power transmission V belt of vulcanised rubber used with pulleys and motors | 18% |
| 4010 | Cogged or notched V belt | Profiled V belt for better grip and flexibility in industrial drives | 18% |
| 4010 | Hexagonal or double sided V belt | Special V belt used where power transmission is required on both sides | 18% |
How Does GST Apply to V Belts and Power Transmission Products?
V belts falling under heading 4010 generally attract 18% GST. This rate usually applies whether the belt is used in an agricultural pump, industrial machine or general factory equipment, as long as it is supplied as a separate belt and not as part of a complete machine.
If a machine is sold along with fitted V belts, the entire supply is usually taxed at the rate of the main machine. In such cases, separate HSN disclosure for the V belt is not required on the sale invoice.
Why Is Correct Classification of V Belts Important for GST Filing?
Using the correct HSN code for V belts helps you apply the proper GST rate, reduces classification disputes and supports smooth input tax credit claims for your customers. It also ensures that your outward supplies match with inward supplies reported by buyers for reconciliation.
Dealers who stock different types of belts such as timing belts, flat belts and V belts should maintain clear item descriptions so that each belt is mapped to the right HSN heading while preparing invoices and returns.
How to Ensure Accurate Filing of V Belt HSN Code for GST?
You should capture the correct HSN code for each belt in your item master and link it with the standard GST rate. While filing GSTR one, outward supplies of V belts should be summarised under heading 4010 with the relevant taxable value and tax amount.
In case you deal in belts of materials other than rubber, such as synthetic textile belts or metal belts, you should verify their classification separately as their HSN code and GST rate may differ from rubber V belts.
Conclusion
V belts made of vulcanised rubber are normally classified under heading 4010 and taxed at 18% GST when sold as separate goods. Correct V belt HSN code on invoices, e way bills and returns helps avoid disputes and keeps your GST compliance smooth.
Before finalising the classification you should review the material and use of the belt so that it genuinely fits within the power transmission belt category.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for V belts?
Standard rubber V belts used for power transmission between pulleys are generally classified under heading 4010 which covers conveyor belts and transmission belts of vulcanised rubber and attract 18% GST.
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How does the GST rate apply to V belts?
Where V belts are supplied as separate goods under heading 4010, they usually attract 18% GST. If the belt is part of a complete machine supply, the GST rate of that machine is applied instead of separate V belt rate.
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Are different types of V belts classified separately for GST?
Flat belts, timing belts and V belts may all fall under chapter 40 but you should confirm the correct heading based on the material and design. Most standard V belts are grouped under heading 4010 for GST purposes.
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How do I file V belt HSN codes accurately for GST returns?
While filing GSTR one, you should use the correct description and HSN 4010 for V belt outward supplies and ensure that the same HSN is used in your e invoice and e way bill data for consistency.
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Is there a GST exemption for V belts used in certain industries?
Normally V belts attract 18% GST even when used in agricultural or industrial machinery. Any special concession would be based on specific notifications, so you should check the latest circulars before treating any supply as exempt or concessional.