Food grinder HSN Code

Understanding the Food Grinder HSN Code for GST

Food grinders are indispensable kitchen appliances, making tasks like mincing meat, grinding spices, or preparing batters quick and efficient. For businesses involved in the manufacturing, distribution, or sale of these popular devices in India, correctly identifying their Harmonized System of Nomenclature (HSN) code is crucial for seamless Goods and Services Tax (GST) compliance. The HSN code system is a globally recognized method for classifying goods, simplifying international trade and taxation.

Food grinders, particularly those with an integrated electric motor designed for domestic use, 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, within Chapter 85, you will find food grinders under HSN 8509: Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508. This heading is specifically designed for a range of household appliances that have their own electric motors.

For food grinders, the precise sub-codes are as follows:

• 850940: This general category covers “Food grinders and mixers; fruit or vegetable juice extractors.”
• 85094010: This is the dedicated HSN code for “Food grinders.” This code specifically identifies standalone food grinders or the grinding function within a multi-purpose appliance.
• 85094090: This “Other” sub-code under 850940 would cover other types of food mixers or juice extractors not specifically listed, but it’s important to differentiate from pure food grinders.

The GST rate applicable to food grinders classified under HSN 85094010 is consistently 18%. This rate has been in effect since July 27, 2018, providing a clear and stable tax structure for these appliances. While the data mentions “Wet Grinder Consisting Of Stone As Grinder” with an “omitted” rate from 2019, generally, electric food grinders fall under the 18% bracket.

Accurate HSN classification is not just a regulatory requirement; it ensures that your business accurately calculates and remits GST, maintains proper records for Input Tax Credit (ITC), and avoids potential penalties. Always refer to the latest official GST notifications for the most up-to-date information.