Mixer grinder HSN Code

Understand the Mixer Grinder HSN Code

The mixer grinder is an indispensable appliance in Indian kitchens, simplifying everything from grinding spices to blending batters. For businesses dealing with these essential household tools, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. The HSN system provides a globally standardized method for classifying products, ensuring clarity in trade and taxation.

Locating Mixer Grinders in the HSN System

Mixer grinders, being electro-mechanical domestic appliances, are primarily classified under Chapter 85 of the HSN. This chapter broadly 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.” This is the appropriate home for household appliances with self-contained electric motors.

Specifically, mixer grinders fall under HSN Heading 8509: “Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508.”

Within this heading, we find more precise classifications for mixer grinders:

• 850940 (18% GST): This general code refers to “Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors.” This is the primary subheading for mixer grinders.
• 85094010 (18% GST): This is a specific code for “Food Grinders” within the “Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors” category. Most electric mixer grinders that primarily grind will fall under this code.
• 85094090 (18% GST): This code is for “Other” appliances under “Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors.” This might apply to more specialized blenders or juicers that aren’t primarily classified as “food grinders.”

The provided data also mentions “Wet Grinder Consisting Of Stone As Grinder” under HSN 8509, with a note “omitted – 1/10/2019.” This indicates a previous classification that may have been revised or removed for certain types of grinders. However, for typical electric mixer grinders, the codes under 850940 remain relevant.

It’s important to note that all the mentioned HSN codes for mixer grinders and related appliances under heading 8509 carry an 18% GST rate, which became effective on July 27, 2018 (with some broader heading revisions on October 1, 2019).