Cooker HSN Code

Understand the “Cooker” HSN Code: Your Guide to GST Compliance

For businesses in India dealing with “cookers,” understanding the correct HSN (Harmonized System of Nomenclature) code is absolutely crucial for accurate GST compliance and seamless trade operations. The term “cooker” can encompass a variety of kitchen appliances, and their classification depends on their material, fuel type, and specific function. Let’s explore the relevant HSN codes and GST rates.

Pinpointing the Right HSN Code for Your Cooker

The HSN classification for “cookers” is primarily found under Chapters 73 (Articles of iron or steel) and 76 (Aluminium and articles thereof), depending on the material and type of cooker.

Based on the provided data, here are the key HSN codes associated with various types of “cookers”:

• For Pressure Cookers:
  • Made of Stainless Steel: The HSN code is 73239310. This falls under Chapter 73, specifically for “Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel – Other : Of Stainless Steel : Pressure Cookers.” These attract an 18% GST rate, effective from July 1, 2017.
  • Made of Aluminium: The HSN code is 76151011. This falls under Chapter 76, specifically for “Aluminium and articles thereof – Table, Kitchen or other household articles and parts thereof – Pressure Cookers.” These attract a 12% GST rate, effective from July 1, 2017.
• For Stoves, Ranges, Grates, Cookers (Non-Electric Domestic Appliances of Iron or Steel): This is a broad category under Chapter 73 that includes various non-electric cooking appliances. The HSN subheadings often differentiate based on fuel type (gas, solid, liquid) or specific design (e.g., those with subsidiary boilers). Examples from the data include:
  • For Gas Fuel: HSN 73218100 (“Stoves, Ranges, Grates, Cookers… – Other Appliances: For Gas Fuel”).For Solid Fuel: HSNs like 73218310 (“Stoves, Ranges, Grates, Cookers… – Other Appliances: For Solid Fu[el] – Cookers”) or 73218390 (“Stoves, Ranges, Grates, Cookers… – Other Appliances: For Solid Fu[el] – Other”).For Liquid Fuel: HSN 73218200 (“Stoves, Ranges, Grates, Cookers… – Other Appliances: For Liquid F[uel]”).General Cooking Appliances and Plate Warmers: Various HSNs like 73211120, 73211320, 73211190, 73211390, 73211110, 73218990, 73211210, 73211310, 73218910, 73211290, 73211910, 73211220 fall under the broader description of “Cooking Appliances And Plate Warmers.”
  All these non-electric domestic appliances of iron or steel (HSN 7321 series) attract an 18% GST rate, effective from July 1, 2017, with a revision date of November 15, 2017.
• For Parts of Stoves, Ranges, Grates, Cookers (Non-Electric): The HSN code is 73219000. These parts also attract an 18% GST rate, effective from July 1, 2017.

Understanding the GST Implications

The Goods and Services Tax (GST) system in India relies heavily on precise HSN classification. The correct HSN code ensures that the appropriate GST rate is applied, which is critical for:

• Tax Compliance: Businesses must charge and remit the correct GST to avoid penalties and legal issues.
• Pricing Strategy: Accurate GST rates are fundamental for setting competitive product prices and calculating profit margins.
• Input Tax Credit (ITC): Correct classification allows businesses to claim eligible ITC on their purchases, reducing their overall tax liability.
• Customs Clearance: For imported or exported goods, proper HSN codes facilitate smooth and efficient customs procedures.

Key Considerations for Your Cooker Business

When classifying a “cooker,” always consider:

1. Material: Is it stainless steel or aluminium? This is critical for pressure cookers.
2. Fuel Type: Is it for gas, solid fuel, or liquid fuel? This impacts classification for non-electric stoves/ranges.
3. Electric vs. Non-Electric: The provided data focuses on non-electric cookers. Electric cookers (e.g., electric rice cookers, induction cooktops) would fall under different HSN codes, typically in Chapter 85 (Electrical machinery and equipment).

Always refer to official GST notifications and official HSN directories to ensure your classifications are accurate and up-to-date, thereby maintaining full compliance with Indian tax laws.