Electric iron HSN Code

Unveiling the HSN Code for Electric Irons

For businesses and consumers navigating the Goods and Services Tax (GST) landscape in India, understanding the Harmonized System of Nomenclature (HSN) code for each product is paramount. When it comes to everyday household appliances like electric irons, pinpointing the correct HSN code ensures seamless transactions and compliance. Let’s delve into the HSN code for electric irons and their associated GST rates.

Classify Electric Irons Under the HSN System

Interestingly, the provided data primarily focuses on “Articles of iron or steel” falling under Chapter 73, specifically non-electric domestic appliances like stoves, ranges, and cookers. While the chapter description mentions “iron,” it largely refers to the material rather than the electrical nature of the appliance.

However, the key to finding the electric iron lies in 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.”

Within Chapter 85, electric irons are specifically classified under HSN code 8516. The full description typically refers to “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric irons; other electro-thermic appliances of a kind used for domestic purposes; heating resistors, other than those of heading 8545.”

While the provided data has an entry for “Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Nickel-Iron” under HSN code 85074000 with a 28% GST, this pertains to batteries and not electric irons themselves.

Therefore, based on the general classification of electrical appliances, an electric iron would fall under HSN 8516. Although a direct entry for “electric iron” with its specific HSN code from the 8516 series is not present in the provided data, the nature of the product strongly indicates this classification. The prevailing GST rate for most domestic electrical appliances under Chapter 85 is 18%.

Understand the Applicable GST Rate

Assuming the electric iron falls under HSN 8516, the standard GST rate for such domestic electrical appliances is 18%. This rate has generally been consistent for similar items since the introduction of GST on 01/07/2017, with some revisions in applicable dates for specific sub-categories. There is no CESS typically applied to domestic electric irons.

It is important to note that the data provided does not contain a direct HSN code for “electric iron,” but rather for “Nickel-Iron” accumulators (batteries) under 8507 and various “Non-Electric Domestic Appliances, And Parts Thereof, Of Iron Or Steel” under 7321. Therefore, one must infer the classification based on common HSN practices for electrical appliances.