HSN Code 85153910
39 electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets - machines and apparatus for arc (including plasma arc) welding of metals: - other: ac arc welding machinery
39 electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets - machines and apparatus for arc (including plasma arc) welding of metals: - other: ac arc welding machinery
When does this rate apply?
Use this HSN Code on tax invoices when supplying 39 electric (including electrically heated gas), laser or other light or photo b. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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.