Juicer mixer grinder HSN Code

Undersatnding the Juicer Mixer Grinder HSN Code for GST Compliance

The juicer mixer grinder (JMG) is a staple in many Indian kitchens, a versatile appliance that handles everything from grinding spices to extracting fresh juices. For businesses dealing in these appliances, understanding their correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. The good news is that the classification for JMGs is relatively straightforward, as they fall squarely under a specific chapter related to domestic appliances.

The Juicer Mixer Grinder HSN Code

Juicer mixer grinders are classified under 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 precisely, they belong to the category of electro-mechanical domestic appliances with a self-contained electric motor.

Food Grinders, Mixers, and Juice Extractors

The most direct and comprehensive HSN codes for juicer mixer grinders are found under the following headings:

• HSN Code 8509: This main heading covers “Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508.” This is the overarching category for various kitchen appliances.
  • 850940: This specific sub-heading clearly describes “Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors.” This is the perfect fit for a juicer mixer grinder, as it combines all these functions.
    • 85094010: This code specifically refers to “Food Grinders” within this category.
    • 85094090: This code is for “Other” appliances under 850940, serving as a catch-all for combinations like a juicer mixer grinder that aren’t solely food grinders.
  • All these specific HSN codes under 850940, including 85094010 and 85094090, consistently attract an 18% GST rate. This rate was made effective from July 27, 2018.

Other Relevant HSN Codes (and what they mean)

While the above codes are the most relevant for a typical juicer mixer grinder, the data also mentions related items:

• HSN Code 8509 (without specific sub-headings): The mention of “Wet Grinder Consisting Of Stone As Grinder” under 8509 with an “omitted” GST rate effective from October 1, 2019, indicates that while wet grinders also fall under 8509, they might have had specific or revised rates. However, a standard juicer mixer grinder is distinctly covered by the 850940 series.

Therefore, for anyone dealing with the sale or purchase of juicer mixer grinders, HSN 850940 and its specific sub-headings (85094010, 85094090) are the key classifications to remember.