Microwave oven HSN Code
GST rates and HSN code for Microwave oven.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes (For Example, Vacuum Or Vapour Or Gas Filled Valves And Tubes, Mercury Arc Rectifying Valves And Tubes, Cathode-Ray Tubes, Television Camera Tubes) – Microwave Tubes (For Example, Magnetrons, Klys | 85407100 | 18% | – | 01/07/2017 | – |
| Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes (For Example, Vacuum Or Vapour Or Gas Filled Valves And Tubes, Mercury Arc Rectifying Valves And Tubes, Cathode-Ray Tubes, Television Camera Tubes) – Microwave Tubes (For Example, Magnetrons, Klys | 85407900 | 18% | – | 01/07/2017 | – | |
| Other Furnaces And Ovens | 851430 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss Other Equipment For The Heat T | 85144000 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss – Other Furnaces And Ovens: Ot | 85143090 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss | 8514 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss Resistance Heated Furnaces And | 85141000 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss – Other Furnaces And Ovens: Fo | 85143010 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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, | 84198190 | 18% | – | 15/11/2017 | – |
| Machines And Mechanical Appliances Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Mechanical Appliances: Other: Coke Oven Plants | 84798960 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 | – | |
| Industrial Or Laboratory Furnaces And Ovens, Including Incinerators, Non-Electric – Furnaces And Ovens For The Roasting, Melting Or Other Heat Treatment Of Ores, Pyrites Or Of Metals | 84171000 | 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, | 84198120 | 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 | – | |
| 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, | 84193900 | 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, | 8419 | 18% | – | 15/11/2017 | – | |
| Industrial Or Laboratory Furnaces And Ovens, Including Incinerators, Non-Electric – Bakery Ovens, Including Biscuit Ovens | 84172000 | 18% | – | 01/07/2017 | – |
Heating Up Your Kitchen: Understanding the Microwave Oven HSN Code and GST
The microwave oven has become an indispensable appliance in modern kitchens, making cooking and reheating food quicker and more convenient. For manufacturers, retailers, and even informed consumers, understanding the correct HSN (Harmonized System of Nomenclature) code and applicable GST (Goods and Services Tax) rate for microwave ovens is essential for compliance and clarity.
The Microwave Oven HSN Code
Microwave ovens fall under Chapter 85 of the HSN, which covers “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.”
Specifically, the HSN code for microwave ovens is 85165000. This code precisely identifies microwave ovens within the broader category of “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers, electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes.”
While the provided data also lists various HSN codes for “Microwave Tubes” (like 85407100, 85407900) and other “Furnaces and Ovens” (under Chapter 84 and 85), these codes refer to components or industrial/laboratory equipment. For a complete, assembled microwave oven for domestic use, 85165000 is the accurate HSN code.
Grasp the GST Rate for Microwave Ovens
In India, microwave ovens are generally subject to an 18% GST rate. This rate has been effective since July 1, 2017, and applies to most domestic appliances, including microwave ovens. There is no CESS mentioned for this HSN code.
Important Points for Businesses and Consumers
- Accurate Classification is Key: Always use HSN code 85165000 for domestic microwave ovens to ensure proper GST application and avoid any discrepancies.
- GST Impact on Pricing: The 18% GST rate is a significant component of the final price of a microwave oven. Businesses must factor this into their pricing strategies, and consumers should be aware of it.
- Parts and Components: Note that parts of microwave ovens may have different HSN codes and potentially different GST rates (e.g., magnetrons under 8540). Always refer to the specific HSN code for the item being transacted.
- Maintain Records: Businesses should keep accurate records of all sales, purchases, HSN codes, and GST remittances for audit purposes.
By understanding the HSN code and GST rate for microwave ovens, businesses can ensure compliance, and consumers can make informed purchasing decisions.
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