GST Rate & HS Code

[KIRTIKUMAR PUROHIT]

What is the Tax Rate on Power Driven Pump Parts ? is HS Code 8413 91 90?

[MUKUND THAKKAR]

8413.91.00

Parts of pumps for liquids

84

III

12%

[Rajagopalan Ranganathan]

Sir,

Power driven pumps are classifiable under heading 8413 and according to schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 (vide Sl. No. 192) it will attract CGST @ 6% and IGST @12% vide Sl. No. 192 of Notification No. 1/2017-Integrated Tax (Rate) dated 28.6.2017. There is no separate classification for parts. Since the parts are used in the manufacture of power driven pumps will also classifiable under heading No. 8413.

[KIRTIKUMAR PUROHIT]

Thank you very much team for prompt reply.

[DR.MARIAPPAN GOVINDARAJAN]

Thank you Rajagopalan Sir,

AI Summary

GST classification of power-driven pump parts: CGST and IGST rates apply under the notified schedule for heading classification. Power-driven pumps are classifiable under heading 8413, and parts used in their manufacture are treated under the same heading (including subheading 8413.91.00 for parts of pumps for liquids). The notified tax schedule applies CGST at the central notified rate and IGST at the integrated notified rate to these items under the Schedule II entries for heading 8413.