Electric heater HSN Code

Understanding the Electric Heater HSN Code

As temperatures drop, electric heaters become household essentials, providing warmth and comfort. For businesses involved in the manufacturing, import, distribution, or sale of these appliances, understanding their correct Harmonized System of Nomenclature (HSN) code is vital for accurate Goods and Services Tax (GST) compliance. Fortunately, the classification for electric heaters is quite straightforward within the HSN system.

The Electric Heater HSN Code and GST Rate

Electric heaters, being electrical appliances that generate heat, primarily fall under HSN Chapter 85: 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.

More specifically, they are categorized under a heading dedicated to various electro-thermic apparatus used for domestic purposes.

Here’s the key HSN code and GST rate for electric heaters:

• For Electric Space Heating Apparatus:
  • HSN Heading: 8516 (Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; heating resistors, other than those of heading 8545; parts thereof)
  • Specific HSN Codes for Electric Heaters (Space Heating Apparatus):
    • 85162100: Storage heating radiators
    • 85162900: Other space heating apparatus (This would cover most common electric room heaters like fan heaters, radiant heaters, convector heaters, oil-filled radiators, etc.)
  • GST Rate: 18%
  • Effective Date: July 27, 2018 (though the general effective date for this chapter and heading was July 1, 2017, the specific rate for this category was reaffirmed/set on this date).

The provided data extensively lists various HSN codes under the 8516 heading, all of which pertain to different types of electric heating or electro-thermic appliances and their parts. All these categories consistently show an 18% GST rate. This includes:

• Electric Instantaneous or Storage Water Heaters and Immersion Heaters: HSN 85161000
• Electrothermic Hair-Dressing Apparatus: HSN 85163100 (Hair dryers), 85163200 (Other hair-dressing apparatus), 85163300 (Hand dryers)
• Electric Smoothing Irons: HSN 85164000
• Microwave Ovens: HSN 85165000 (though not explicitly called “oven” in the description, it falls under electro-thermic appliances)
• Other Electro-Thermic Appliances of a Kind Used for Domestic Purposes: HSN 85167990, 85167100, 85167910, 85167920, 85167200
• Heating Resistors: HSN 85168000
• Parts: HSN 85169000

It is important to disregard other unrelated HSN codes mentioned in the data, such as those for “Electric Filament Or Discharge Lamps” (Chapter 8539) or “Insulated Wire” (Chapter 8544), or “Tools For Working In The Hand” (Chapter 8467), as these do not pertain to complete electric heaters.