Mixer HSN Code

Understand Mixer HSN Codes: A Guide to GST Classification

The term “mixer” can refer to a wide array of products, from kitchen appliances that whip up smoothies to heavy-duty machinery that churns concrete. This broad usage means there isn’t a single HSN (Harmonized System of Nomenclature) code for “mixer.” Instead, the HSN classification and corresponding Goods and Services Tax (GST) rate depend heavily on the type of mixer and its primary function. For businesses in India, accurate classification is paramount for seamless tax compliance.

Mixer HSN Codes and GST Rates

The provided data highlights two distinct categories of mixers: domestic food mixers and concrete mixers, including those mounted on vehicles. Each type falls under a different HSN Chapter due to their varied functionalities.

Here’s a breakdown of the HSN codes and GST rates for different “mixers”:

For Domestic Food Grinders and Mixers:

These are the common kitchen appliances used for blending, grinding, and juicing.

• HSN 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)
• HSN Heading: 8509 (Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508)
• Specific HSN Codes:
  • 85094010: Food Grinders
  • 85094090: Other (This would include general food mixers and juice extractors within the domestic appliance category)
  • 850940: This general heading also covers Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors.
• GST Rate: 18%
• Effective Date: July 27, 2018 (though some sources indicate earlier applicability from July 1, 2017, with rate revisions). It’s important to note some earlier rates might have been 28% and later revised to 18%, and then for some products under 8509, even to 5% with effect from October 1, 2019. However, the data provided only shows 18% for all given HSNs under 8509. Based on current and general information, 18% is standard for most domestic mixer grinders.

For Concrete or Mortar Mixers (Machinery):

These are heavy-duty machines used in construction for mixing concrete or mortar.

• HSN Chapter: 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)
• HSN Heading: 8474 (Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand; parts thereof)
• Specific HSN Code:
  • 847431: Concrete Or Mortar Mixers
  • 84743110: Concrete mixers (as found in external searches, refining 847431)
• GST Rate: 18%
• Effective Date: July 1, 2017

For Concrete-Mixer Lorries (Special Purpose Motor Vehicles):

These are specialized vehicles with a mounted concrete mixer.

• HSN Chapter: 87 (Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof)
• HSN Heading: 8705 (Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods…)
• Specific HSN Codes:
  • 87054000: Concrete-Mixer Lorries
  • 8705: This general heading also covers various special purpose motor vehicles, including concrete-mixers lorries.
• GST Rate: 18%
• Effective Date: August 1, 2019 (with earlier revisions on July 27, 2018).

It is crucial to correctly identify the type of mixer to apply the appropriate HSN code and GST rate. A kitchen mixer will not share the same classification as a construction concrete mixer or a vehicle-mounted mixer.