Biomass pellet machinery and pellet output ship under multiple HSN heads in the Indian GST framework. The primary heads we invoice under are: 84799090 (machinery and mechanical appliances with individual functions, parts and others); 84371000 (machines for cleaning, sorting, grading seed and grain); 84194010 (machinery for treatment of materials by change of temperature, including flash dryers); 44013100 (wood pellets); and 440139 (other agglomerated wood-waste products).
GST rates vary by HSN head and are subject to GST Council updates. As of the most recent notification we have on file, machinery heads attract 18% IGST inter-state (or 9% CGST + 9% SGST intra-state); biomass pellets under 44013100 historically attract 5%. Confirm the prevailing rate against the GST Council's current rate schedule with your CA before contracting.
Documentation: we issue tax invoices with HSN-level line items so your input-tax credit (ITC) reconciliation is straightforward. The proforma invoice carries the same HSN codes as the final invoice, so your purchase order can be cut against the proforma without re-classification.
For inter-state shipments, e-way bill compliance is on us up to the point of dispatch. We share the e-way bill copy at the same time as the lorry receipt for your records.
About the author
D Sharma is the proprietor of Shri Balaji Biomass Solutions, manufacturer of the 8th-Generation Centrifugal Pellet Machine, the complete biomass pellet plant line and a 96-SKU OEM spare-parts catalogue. Based at the Sardulgarh works, Distt. Mansa, Punjab.