Heater HSN Code

Heater HSN Codes: A Comprehensive Guide to GST

Heaters are ubiquitous in our homes, workplaces, and industries, providing warmth and facilitating countless processes. For businesses involved in the manufacturing, distribution, or sale of heaters in India, understanding their correct HSN (Harmonized System of Nomenclature) code is paramount for accurate GST (Goods and Services Tax) compliance.

The HSN system, a globally recognized method of classifying goods, simplifies international trade and ensures consistent taxation. When it comes to heaters, their classification largely depends on their power source (electric or non-electric) and their intended application.

Electric Heaters: A Dedicated HSN Heading

The most extensive category for heaters falls under Chapter 85: Electrical machinery and equipment and parts thereof. This chapter provides a specific heading for a wide range of electric heating apparatus.

HSN 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 Heating Resistors, Other Than Those Of Heading 8545; Electro-Thermic Apparatus Of A Kind Used For Domestic Purposes; Electrical Heating Resistors, Other Than Those Of Heading 8545

This broad heading encompasses numerous types of electric heaters, with specific sub-headings for various applications:

• Electric Water Heaters: This includes instantaneous and storage water heaters, as well as immersion heaters. You’ll find codes like 85161000 (broadly for electric water heaters) and specific sub-headings such as 85161010 (for immersion heaters) and 85161020 (for storage water heaters).
• Electric Space Heating Apparatus: This covers room heaters, radiant heaters, fan heaters, and similar devices for heating indoor spaces. Codes like 85162900 and 85162100 pertain to these.
• Electrothermic Hair-Dressing Apparatus and Hand Dryers: While not traditional space heaters, categories like 85163100 (for hair dryers) and 85163200 (for other hair-dressing apparatus) fall under this same broad HSN heading.
• Other Electric Heating Apparatus for Domestic Purposes: This is a catch-all for various other electric heaters used in homes, such as electric irons (85164000) or microwave ovens (85165000), and cooking appliances (85166000). Specific examples in your data include 85167910 (Electric heating for animal pens/houses) and 85167920 (Electric heating appliances for hot food/drink).

All these electric heaters and related appliances under HSN 8516 generally attract an 18% GST rate. The effective date for this rate is July 27, 2018, with some sub-categories being in effect from July 1, 2017.

Non-Electric Heaters: Iron and Steel Classification

Heaters that do not rely on electricity for their primary heating function often fall under Chapter 73: Articles of iron or steel. This applies to traditional radiators and air heaters that use other heating mediums.

• 7322: Radiators For Central Heating, Not Electrically Heated, And Parts Thereof, Of Iron Or Steel; Air Heaters And Hot Air Distributors (Including Distributors Which Can Also Distribute Fresh Or Conditioned Air), Not Electrically Heated, Incorporating A Motor-Driven Fan Or Blower, And Parts Thereof, Of Iron Or Steel
  • This heading specifically covers non-electric radiators and air heaters made of iron or steel. You will find codes like 73221100 (for radiators) and 73229010 (for air heaters).

These non-electric heaters also attract an 18% GST rate, with an effective date of November 15, 2017.

Specialized Heaters and Auxiliary Plants

The data also points to:

• 8404: Auxiliary Plant For Use With Boilers Of Heading 8402 Or 8403 (For Example, Economisers, Super-Heaters, Soot Removers, Gas Recoverers); Condensers For Steam Or Other Vapour Power Units (18% GST, effective July 1, 2017). This HSN covers large-scale industrial super-heaters used with boilers, which are distinct from domestic or space heaters.
• 84191200: Solar Water Heaters (18% GST). This is a specialized category for solar-powered water heaters, often found under machinery and mechanical appliances (Chapter 84).