GST rates and HSN code for Heating Element.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Central Heating Boilers Other Than Those Of Heading 8402 – Boilers | 84031000 | 18% | – | 01/07/2017 | – |
| Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B | 84021910 | 18% | – | 01/07/2017 | – | |
| Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (Excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, | 84193200 | 18% | – | 15/11/2017 | – | |
| Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (Excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, | 84198120 | 18% | – | 15/11/2017 | – | |
| For Making Hot Drinks Or For Cooking Or Heating Food | 841981 | 18% | – | 15/11/2017 | – | |
| Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (Excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, | 84192010 | 18% | – | 15/11/2017 | – | |
| Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (Excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, | 84194020 | 18% | – | 15/11/2017 | – | |
| Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (Excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, | 84198940 | 18% | – | 15/11/2017 | – | |
| Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (Excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, | 84198950 | 18% | – | 15/11/2017 | – | |
| Copper and articles thereof | Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper – Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper : Parts : Burners | 74170091 | 0 | – | 01/07/2017 | – |
| Articles of iron or steel | Stoves, Ranges, Grates, Cookers (Including Those With Subsidiary Boilers For Central Heating), Barbecues, Braziers, Gas-Rings, Plate Warmers And Similar Non-Electric Domestic Appliances, And Parts Thereof, Of Iron Or Steel – Cooking Appliances And Plate W | 73211120 | 18% | – | 15/11/2017 01/07/2017 | – |
| Stoves, Ranges, Grates, Cookers (Including Those With Subsidiary Boilers For Central Heating), Barbecues, Braziers, Gas-Rings, Plate Warmers And Similar Non-Electric Domestic Appliances, And Parts Thereof, Of Iron Or Steel – Cooking Appliances And Plate W | 73211320 | 18% | – | 15/11/2017 01/07/2017 | – | |
| 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-D | 73229010 | 18% | – | 15/11/2017 | – | |
| 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 | Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors | 8533 | 18% | – | 01/07/2017 | – |
| 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; Elec | 85167910 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Insulated Wire : Other | 85332129 | 18% | – | 01/07/2017 | – | |
| Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Bare Wire : Of Nichrome | 85332111 | 18% | – | 01/07/2017 | – | |
| 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; Elec | 85167920 | 18% | – | 27/07/2018 27/07/2018 | – | |
| 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; Elec | 85167200 | 18% | – | 27/07/2018 27/07/2018 | – | |
| 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; Elec | 85168000 | 18% | – | 27/07/2018 27/07/2018 | – |
The data provided offers a clear distinction for heating elements, primarily placing them under “Electrical machinery and equipment and parts thereof.”
The most direct and common HSN code for electrical heating elements is:
Other relevant HSN codes within Chapter 85 relate to the apparatus that uses heating elements, rather than the elements themselves:
It is crucial to note that the data also lists various types of heating machinery, boilers, and domestic appliances (under Chapters 84, 74, and 73 respectively) that contain heating elements, but their HSN codes apply to the complete apparatus, not the individual heating element component. For example, central heating boilers (HSN 84031000) or non-electric cooking apparatus (HSN 74170091) have their own codes, but these are for the assembled product.
Therefore, when dealing with a standalone electrical heating element, HSN 85168000 is the most appropriate classification, with an 18% GST rate.
The main HSN code for an electrical heating element is 85168000.
The GST rate for electrical heating elements (HSN 85168000) is 18%.
The 18% GST rate for heating elements and related apparatus became effective on July 27, 2018.
Electric water heaters, which contain heating elements, fall under HSN 8516 (e.g., 85167910, 85167920), typically with an 18% GST.
Non-electric heating apparatus (e.g., copper cooking apparatus HSN 74170091 or iron/steel stoves HSN 7321) have their own HSN codes, and their heating components are often classified with the finished product or under specific parts.
The data provides information for central heating boilers (HSN 84031000), steam boilers (HSN 84021910), and various heat-treatment machinery (HSN 8419 series), all at 18% GST.
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