Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8609 specifically identifies containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport 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 8609 on all Tax Invoices for containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
✓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 8609

"Classifying containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Railway category. AasanKhata automatically monitors these shifts for you."