Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 6603 specifically identifies parts, trimmings and accessories of articles of heading 6601 or 6602 for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 6603 on all Tax Invoices for parts, trimmings and accessories of articles of heading 6601 or 6602
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 6603

"Classifying parts, trimmings and accessories of articles of heading 6601 or 6602 correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Umbrellas category. AasanKhata automatically monitors these shifts for you."