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Verified Category: Machinery

HSN Code 8431

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8431 specifically identifies parts suitable for use solely or principally with the machinery of headings 8425 to 8430 for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 8431 on all Tax Invoices for parts suitable for use solely or principally with the machinery of headings 8425 to 8430
  • 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 8431

"Classifying parts suitable for use solely or principally with the machinery of headings 8425 to 8430 correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Machinery category. AasanKhata automatically monitors these shifts for you."