HSN Code 84012000
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation machinery and apparatus for isotopic separation, and parts thereof
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation machinery and apparatus for isotopic separation, and parts thereof
When does this rate apply?
Use this HSN Code on tax invoices when supplying Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reacto. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.