Appliance HSN Code

Appliance HSN Code: Understand GST for Diverse Products

The term “appliance” covers a vast array of products, from kitchen essentials to sophisticated medical devices. For businesses, accurately classifying these items under the Harmonized System of Nomenclature (HSN) is critical for correct Goods and Services Tax (GST) application in India. This guide will help you navigate the various HSN codes associated with different types of appliances and their corresponding GST rates.

Classifying Appliances Across Chapters

HSN codes provide a standardized global classification for goods. Appliances can fall into several chapters, each with unique descriptions and tax implications. The key is to identify the primary function and nature of the appliance.

Unpacking Knives and Cutting Blades for Appliances

Even seemingly simple components like knives and cutting blades, when specifically designed for machines or mechanical appliances, have their own HSN classification. These fall under Chapter 82: “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.” The general HSN code for such items is 8208, carrying an 18% GST rate since July 1, 2017. More specifically, “Other” knives and cutting blades under this category use HSN code 82089090, also at 18%.

Navigating Machinery and Mechanical Appliances

Many general-purpose and industrial appliances are found within Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This is a broad chapter for mechanical devices.

Understanding Taps, Cocks, and Valves

Appliances like taps, cocks, valves, and similar devices used for pipes, boiler shells, tanks, and vats are crucial in many systems. Under HSN code 84818090, “Other Appliances: Other” such items attract an 18% GST rate from July 1, 2017. More specialized versions, like “Expansion Valves And Solenoid Valves For Refrigerating And Air Cond” (HSN 84818050), also carry an 18% GST.

Exploring Machines with Individual Functions

For “Machines And Mechanical Appliances Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter,” such as “Evaporative Air Coolers,” the HSN code is 84796000. These are taxed at 18% GST, with the rate effective from November 15, 2017, though the initial GST rollout for this category was July 1, 2017. Crucially, “Parts” for these machines are under HSN 84799090, also at 18%, effective from the same dates.

Optical and Medical Appliances

Chapter 90, “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof,” is vital for a range of specialized appliances.

Classifying Optical Appliances and Instruments

“Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter” covers items like “Lasers, Other Than Laser Dio” with HSN code 90132000. These have an 18% GST rate, effective November 15, 2017 (originally July 1, 2017). “Parts And Accessories: Other” for these optical appliances fall under 90139090, also at 18% GST.

Understanding Breathing and Therapeutic Appliances

Specific medical and therapeutic appliances are critical. “Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters” are under HSN 9020, with a 12% GST rate since July 1, 2017. “Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus” are further detailed. “Ozone Therapy, Oxygen Therapy, Aerosol Therapy” devices have HSN codes like 90192090 and 90192010, both attracting a 12% GST rate from July 1, 2017.