Microwave HSN Code

Understanding the Microwave HSN Code

Understanding the Harmonized System of Nomenclature (HSN) code is essential for businesses and individuals dealing with goods, especially for Goods and Services Tax (GST) compliance in India. Microwaves, being common household and commercial appliances, have specific HSN classifications that clarify their tax treatment. While the term “microwave” often refers to the oven, the HSN system also categorizes the underlying technology.

Discovering Microwave Classifications

The HSN code for microwaves primarily falls 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.” Within this broad chapter, we find specific distinctions for microwave ovens themselves and for the crucial components that enable microwave technology.

Unpacking HSN for Microwave Tubes

The core technology behind microwave ovens lies in their “microwave tubes.” These specialized electronic valves generate the microwaves that heat food. The HSN system provides specific codes for these components:

• You will find magnetrons and klystrons here. These are specific types of microwave tubes crucial for the functioning of a microwave oven. They are classified under HSN code 85407100.
• Other microwave tubes are also categorized. This includes travelling wave tubes and carcinotrons, falling under HSN 85407900. These are essential components, excluding grid-controlled tubes, that enable microwave functionality in various applications.

For both these categories of microwave tubes (85407100 and 85407900), the Goods and Services Tax (GST) rate is 18%, and this rate became effective from July 1, 2017.

Understanding the Microwave Oven HSN

While the provided data focuses on the microwave tubes, it’s important to note that the microwave oven as a complete appliance has its own distinct HSN code. Microwave ovens, designed for domestic use, typically fall under HSN 85165000. They are part of a broader category that includes other electro-thermic appliances for domestic use. The GST rate for microwave ovens is also 18%.