PO Tax Calculation
Released
GST computation details for PO-2025-0067 • LabChem India Pvt Ltd • Inter-state supply
₹20,48,000
Total Taxable Value
₹3,68,640
Total GST
IGST
Tax Treatment
Verified
GSTIN Status
Tax Configuration & Place of Supply
Place of Supply
Karnataka (29)
Ship-to state: Bengaluru, Karnataka 560099
State code: 29
State code: 29
Supplier Location
Maharashtra (27)
Vendor registered state: Mumbai, Maharashtra 400093
State code: 27
State code: 27
GST Treatment
Inter-State Supply
Supplier state (27) ≠ Place of supply (29)
IGST applicable • CGST/SGST not applicable
IGST applicable • CGST/SGST not applicable
Inter-State Supply: Since the supplier (Maharashtra, state code 27) and place of supply (Karnataka, state code 29) are in different states, Integrated GST (IGST) is applicable under Section 7(1) of the IGST Act, 2017. CGST and SGST are not applicable for this transaction.
Vendor GSTIN Validation
Active & Valid
27AADCL5678M1Z3
Active
• Last verified: 08 Jan 2026 10:15 IST
Legal Name
LabChem India Private Limited
Trade Name
LabChem India Pvt Ltd
PAN
AADCL5678M
Registration Type
Regular
Registered State
Maharashtra (27)
GST Registration Date
01 July 2017
Buyer GSTIN
Active & Valid
29AABCK1234F1Z5
Active
• Last verified: 08 Jan 2026 10:15 IST
Legal Name
VCNR Technologies India Pvt Ltd
Trade Name
VCNR Technologies
PAN
AABCK1234F
Registration Type
Regular
Registered State
Karnataka (29)
GST Registration Date
01 July 2017
Line-by-Line GST Calculation
5 line items • All amounts in INR (₹)
| # | Item Description | HSN/SAC Code | Chapter | Taxable Value (₹) | GST Rate | CGST (₹) | SGST (₹) | IGST (₹) | Total Tax (₹) | Line Total (₹) |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 |
Reagent Grade Hydrochloric Acid
2.5L bottles, AR Grade, 120 nos
|
2806.10 | Ch. 28 – Inorganic Chemicals | ₹96,900 | 18% | ₹0 | ₹0 | ₹17,442 | ₹17,442 | ₹1,14,342 |
| 2 |
Sodium Hydroxide Pellets
500g jars, LR Grade, 200 nos
|
2815.11 | Ch. 28 – Inorganic Chemicals | ₹77,700 | 18% | ₹0 | ₹0 | ₹13,986 | ₹13,986 | ₹91,686 |
| 3 |
Laboratory Fume Hood (Ducted, 1500mm)
SS 304 liner, VAV, 4 units
|
8414.80 | Ch. 84 – Nuclear Reactors, Boilers, Machinery | ₹11,05,800 | 18% | ₹0 | ₹0 | ₹1,99,044 | ₹1,99,044 | ₹13,04,844 |
| 4 |
Polypropylene Anti-Vibration Table
1200x750mm, 8 units
|
9403.20 | Ch. 94 – Furniture, Bedding, Lamps | ₹5,16,800 | 18% | ₹0 | ₹0 | ₹93,024 | ₹93,024 | ₹6,09,824 |
| 5 |
Installation & Commissioning Service
On-site installation, ducting, validation
|
9954 | SAC – Construction Services | ₹2,50,800 | 18% | ₹0 | ₹0 | ₹45,144 | ₹45,144 | ₹2,95,944 |
| Total | ₹20,48,000 | ₹0 | ₹0 | ₹3,68,640 | ₹3,68,640 | ₹24,16,640 | ||||
HSN/SAC Code Summary
As per Rule 46 of CGST Rules, 2017
| HSN/SAC Code | Description | Type | Taxable Value (₹) | IGST Rate | IGST Amount (₹) | Total Value (₹) |
|---|---|---|---|---|---|---|
| 2806.10 | Hydrogen chloride (hydrochloric acid) | HSN | ₹96,900 | 18% | ₹17,442 | ₹1,14,342 |
| 2815.11 | Sodium hydroxide (caustic soda), solid | HSN | ₹77,700 | 18% | ₹13,986 | ₹91,686 |
| 8414.80 | Air/vacuum pumps, compressors, fans (fume hoods) | HSN | ₹11,05,800 | 18% | ₹1,99,044 | ₹13,04,844 |
| 9403.20 | Other metal furniture (laboratory tables) | HSN | ₹5,16,800 | 18% | ₹93,024 | ₹6,09,824 |
| 9954 | Construction & installation services | SAC | ₹2,50,800 | 18% | ₹45,144 | ₹2,95,944 |
| Grand Total | ₹20,48,000 | ₹3,68,640 | ₹24,16,640 | |||
Tax Computation Summary
Total Taxable Value
₹20,48,000.00
CGST (Central GST)
₹0.00
@ 9% on ₹0 (Intra-state: N/A)
₹0.00
SGST (State GST)
₹0.00
@ 9% on ₹0 (Intra-state: N/A)
₹0.00
IGST (Integrated GST)
₹3,68,640.00
@ 18% on ₹20,48,000 (Inter-state)
₹3,68,640.00
GST Compensation Cess
₹0.00
Total GST Payable
₹3,68,640.00
Reverse Charge Mechanism (RCM)
Not Applicable: Reverse Charge Mechanism is not applicable for this PO. The vendor is a registered regular taxpayer, and the goods/services supplied are not covered under Section 9(3)/9(4) of the CGST Act, 2017.
RCM Applicable
No
Vendor Type
Registered – Regular
Section 9(3) Notification
Not covered
Section 9(4) Applicability
N/A (vendor is registered)
TDS / TCS under GST
TDS under GST (Section 51): Applicable since PO value exceeds ₹2,50,000. TDS @ 2% (1% CGST + 1% SGST or 2% IGST) to be deducted on taxable value at the time of payment.
GST TDS Applicable
Yes
TDS Rate
2% IGST
Taxable Value for TDS
₹20,48,000
Estimated TDS Amount
₹40,960
TCS Applicable
No (not e-commerce)
Income Tax TDS (194Q)
Subject to finance review
Input Tax Credit (ITC) Eligibility
| # | Item | HSN/SAC | IGST Paid (₹) | ITC Eligible | Section | Remarks |
|---|---|---|---|---|---|---|
| 1 | Hydrochloric Acid | 2806.10 | ₹17,442 | Yes | Sec 16 CGST Act | Used in business / manufacturing |
| 2 | Sodium Hydroxide | 2815.11 | ₹13,986 | Yes | Sec 16 CGST Act | Used in business / manufacturing |
| 3 | Fume Hood (Capital Goods) | 8414.80 | ₹1,99,044 | Yes | Sec 16 read with Sec 2(19) | Capital goods – full ITC in year of receipt |
| 4 | Anti-Vibration Table | 9403.20 | ₹93,024 | Yes | Sec 16 read with Sec 2(19) | Capital goods – full ITC in year of receipt |
| 5 | Installation Service | 9954 | ₹45,144 | Yes | Sec 16 CGST Act | Directly attributable to business use |
| Total ITC Eligible | ₹3,68,640 | 100% ITC eligible | ||||
Full ITC Available: All line items are eligible for Input Tax Credit as they are used exclusively for business purposes (laboratory furniture manufacturing). Total ITC claimable: ₹3,68,640. ITC to be claimed in GSTR-3B for the month of goods/services receipt.
Tax Rate-wise Breakup
| GST Rate Slab | No. of Items | Taxable Value (₹) | CGST (₹) | SGST (₹) | IGST (₹) | Cess (₹) | Total Tax (₹) |
|---|---|---|---|---|---|---|---|
| 0% (Exempt / Nil) | 0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 |
| 5% | 0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 |
| 12% | 0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 |
| 18% | 5 | ₹20,48,000 | ₹0 | ₹0 | ₹3,68,640 | ₹0 | ₹3,68,640 |
| 28% | 0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 |
| Total | 5 | ₹20,48,000 | ₹0 | ₹0 | ₹3,68,640 | ₹0 | ₹3,68,640 |
Tax Computation Notes & Compliance
-
Legal Basis: Tax computed under Goods and Services Tax Act, 2017 (CGST Act, SGST Act, IGST Act). All HSN/SAC codes validated against the GST Rate Schedule as notified vide Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended).
-
Place of Supply: Determined under Section 10(1)(a) of the IGST Act, 2017. Since goods are delivered at Bengaluru (Karnataka, state code 29), which is different from the supplier's state (Maharashtra, state code 27), IGST is applicable.
-
GSTIN Verification: Both buyer and vendor GSTINs verified through the GST portal (services.gst.gov.in) on 08 Jan 2026. Status: Active for both entities. No adverse remarks or cancellation/suspension notices.
-
ITC Eligibility: All items are eligible for Input Tax Credit under Section 16 of the CGST Act. Capital goods (fume hoods, tables) are eligible for full ITC in the year of receipt as per Section 16(1) read with Section 2(19). No blocked credit under Section 17(5).
-
TDS under GST: As the PO value exceeds ₹2,50,000, TDS under GST (Section 51 of CGST Act) is applicable. VCNR Technologies India Pvt Ltd, being a company, is required to deduct TDS @ 2% on the taxable value at the time of payment and file Form GSTR-7.
-
E-Invoice Requirement: LabChem India Pvt Ltd (vendor) is required to generate e-Invoice with IRN (Invoice Reference Number) for this supply as their aggregate turnover exceeds ₹5 crore. The invoice must contain a valid QR code as per Rule 48(4) of the CGST Rules.
-
E-Way Bill: An e-Way Bill (EWB) is mandatory for this inter-state movement of goods as the consignment value exceeds ₹50,000. The vendor must generate Part A and the transporter must update Part B before movement of goods. Valid for the applicable distance as per Rule 138 of the CGST Rules.
-
Return Filing: This transaction to be reported in GSTR-2B (auto-populated from vendor's GSTR-1) for the applicable tax period. ITC claim in GSTR-3B. Reconciliation with GSTR-2B mandatory before claiming ITC.