Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8468 specifically identifies machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515 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 8468 on all Tax Invoices for machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515
✓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 8468

"Classifying machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515 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."