Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8538 specifically identifies parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 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 8538 on all Tax Invoices for parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
✓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 8538

"Classifying parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Electronics category. AasanKhata automatically monitors these shifts for you."