Massager HSN Code

Understanding the Massager HSN Code

Massagers, ranging from handheld devices to full-body massage chairs, offer a variety of therapeutic and relaxation benefits. For businesses manufacturing, importing, or selling these popular products in India, pinpointing the correct HSN (Harmonized System of Nomenclature) code is essential for seamless GST (Goods and Services Tax) compliance.

The provided data, while limited to “Physical Well-Being Services,” directs us to a broader understanding through additional research. Massagers, as products, primarily fall under:

Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

Specifically, massagers are categorized under:

HSN Heading 9019: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.

Within this heading, the commonly used 8-digit HSN codes for massagers are:

• 90191020: This code specifically covers “Massage apparatus” and includes products like massage machines and foot massagers.
• 90191090: This is a broader “Other” category for various mechano-therapy and massage apparatus, which can encompass items like massage chairs, office massage chairs, and face massagers.

The GST rate for massagers classified under HSN codes like 90191020 and 90191090 is 12%. This rate has been in effect since July 1, 2017.

It is important to differentiate between the sale of a massager product and the provision of “Physical Well-Being Services Including Health Club & Fitness Centre” (HSN 999723). The latter refers to the service of providing massage therapy or access to massage facilities, which attracts an 18% GST (with specific conditional exemptions for FIFA U-17 Women’s World Cup 2020 related services, as per the provided data). The HSN for the physical massager product itself, however, remains under Chapter 90.

Always ensure the specific type and function of the massager align with the HSN description to ensure accurate GST application. This avoids misclassification and ensures smooth business operations.