Dryer HSN Code

Understanding “Dryer” HSN Codes: A Comprehensive Guide

The term “dryer” can refer to a multitude of machines, from a small hairdryer to a large industrial unit. For businesses manufacturing, importing, or selling various types of dryers in India, accurately identifying the Harmonized System of Nomenclature (HSN) code is crucial for seamless Goods and Services Tax (GST) compliance.

The HSN system is a globally recognized method for classifying goods, essential for uniform customs procedures and taxation worldwide. The “Dryer HSN Code” isn’t a single number; instead, it varies significantly based on the dryer’s function, mechanism, and power source.

Unveiling Dryer HSN Classifications

Based on the provided data, “dryers” primarily fall into two main HSN Chapters, reflecting their distinct operational principles:

I. Dryers as Industrial/Mechanical Machinery (HSN Chapter 84)

This chapter covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” Within this, dryers are categorized based on their method of drying or separation.

• Centrifugal Dryers (HSN 8421): This category includes centrifuges, which use centrifugal force to separate liquids from solids, effectively drying materials.
  • 84211910: Bowl Centrifuges.
  • 84211940: Self Cleaning Centrifuges.
  • 84211950: Decanter Centrifuges Horizontal Bowl.
  • 84211960: Screw Conveyor Centrifuges.
  • 84211999: Other (general category for other centrifugal dryers).
  • 84219100: Parts of Centrifuges, Including Centrifugal Dryers.
  • All these centrifugal dryers and their parts consistently attract an 18% GST rate, effective from July 1, 2017.
• Freeze Drying (Lyophilisation) and Spray Dryers (HSN 8419): These are specific types of industrial drying apparatus that use heat transfer or atomization for drying.
  • 84193300: Lyophilisation Apparatus, Freeze Drying Units And Spray Dryer.
  • These specialized dryers also attract an 18% GST rate.

II. Dryers as Electrothermic Appliances (HSN Chapter 85)

This chapter covers “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.” Here, dryers refer to electric appliances that generate heat for drying.

• Electrothermic Hair-Dressing Apparatus and Hand Dryers (HSN 8516): This category specifically includes electric dryers for personal or commercial use.
  • 85163100: Hair Dryers.
  • 85163200: Other Hair-Dressing Apparatus.
  • 85167910: Hand Dryers.
  • 85167920: Other electrothermic appliances (general “Other” category that could include other electric dryers for specific uses).
  • The broader HSN 8516 headings like 85162100, 85162900, 85165000, 85167200, and 85168000 also cover various electric heating apparatus that might have a drying function, consistently attracting an 18% GST.
  • All these electric dryers consistently attract an 18% GST rate, effective from July 27, 2018 (or earlier dates for broader categories from July 1, 2017).

Key Takeaways for Dryer HSN and GST

The HSN code for a “dryer” is determined by its type and function.

• Industrial Dryers (Centrifugal, Freeze, Spray): These generally fall under HSN Chapter 84 (specifically 8419 or 8421) and attract an 18% GST.
• Electric Dryers (Hair Dryers, Hand Dryers): These are classified under HSN Chapter 85 (specifically 8516) and also attract an 18% GST.

Businesses must precisely identify the specific type of dryer they are dealing with to apply the correct HSN code and ensure accurate GST compliance.