Vacuum cleaner HSN Code
GST rates and HSN code for Vacuum cleaner.
| 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 | Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508 – Other Appliances | 85098000 | 18% | – | 27/07/2018 27/07/2018 | – |
| Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508 -Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors: — Food Grinders | 85094010 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508 – Parts | 85099000 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Electro-Mechanical Domestic Appliances, With Self Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508. | 8509 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508 -Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors: — Other | 85094090 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Vacuum Cleaners | 8508 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor Vacuum Cleaners, Including Dry And Wet Vacuum Cleaners | 85091000 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – Other : – Vacuum Circuit Breakers : Other | 85352929 | 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) – Cathode-Ray Television Picture Tubes, Includin | 85401190 | 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 | 85407100 | 18% | – | 01/07/2017 | – | |
| Fuses, Lightning Arresters, Voltage Limiters, Surge Suppressors, Plugs, Junction Boxes), For A Voltage Exceeding 1,000 Volts – Automatic Circuit Breakers: – For A Voltage Of Less Than 72.5 Kv: – Vacuum Circuit Breakers : For A Voltage Of 11 Kv | 85352121 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machines And Mechanical Appliances Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Mechanical Appliances: Other: Other : Industrial Vacuum Cleaners | 84798991 | 18% | – | 15/11/2017 1/07/2017 | – |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Air Compressors Mounted On A Wheeled Chassis For Towing: Reciprocating Air Compressors | 84144010 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of | 84145120 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Air Compressors Mounted On A Wheeled Chassis For Towing: Other | 84144090 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Parts : Of Air Or Vacuum Pumps And Compressors: Of Gas Compressors Of A Kind Used In Refrigerating And Air | 84149011 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Hand Or Foot-Operated Air Pumps : Other Hand Pumps | 84142020 | 12% | – | 01/07/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of A | 84145110 | 18% | – | 15/11/2017 | – | |
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Animal Or Vegetable Fats And Oils And Their Fractions, Boiled, Oxidised, Dehydrated, Sulphurised, Blown, Polymerised By Heat In Vacuum Or In Inert Gas Or Otherwise Chemically Modified, Excluding Those Of Heading 1516 ; Inedible Mixtures Or Preparations Of | 15180011 | 12% | – | 01/07/2017 | – |
| Miscellaneous manufactured articles | Vacuum Flasks And Other Vacuum Vessels, Complete With Cases; Parts Thereof Other Than Glass Inners – Vacuum Flasks And Other Vacuum Vessels, Complete With Cases; Parts Thereof Other Than Glass Inners: – Vacuum Flasks And Other Vacuum Vessels, Complete Wit | 96170019 | 18% | – | 15/11/2017 | – |
Find the Right Vacuum Cleaner HSN Code
When it comes to classifying electrical appliances for GST, understanding the HSN code is vital. For vacuum cleaners, the primary classification is straightforward, but it is important to differentiate them from other domestic appliances and industrial machines.
Classify a Vacuum Cleaner as an Electrical Appliance
Vacuum cleaners are categorized under Chapter 85, which covers “Electrical machinery and equipment and parts thereof.” This is the main heading for all types of vacuum cleaners, whether for domestic or industrial use.
- Primary HSN Code: The main HSN code for vacuum cleaners is 8508. This code specifically covers “Vacuum Cleaners.”
- GST Rate: All products under HSN 8508, including dry and wet vacuum cleaners, have an 18% GST rate. This rate was effective from July 27, 2018.
Between Vacuum Cleaners and Other Appliances
It is important to note the distinction between vacuum cleaners and other electrical domestic appliances.
- Other Appliances: The data also lists HSN code 8509 for “Electro-Mechanical Domestic Appliances, With Self-Contained Electric Motor, Other Than Vacuum Cleaners Of Heading 8508.” This shows that vacuum cleaners have their own distinct category and are not lumped in with other appliances like food grinders or mixers.
- Parts: Parts for vacuum cleaners are also classified under HSN 8508, specifically HSN 85087000, and are taxed at 18%. This is different from the parts of other electro-mechanical domestic appliances, which fall under HSN 85099000.
Classify Industrial Vacuum Cleaners
While the main HSN code for vacuum cleaners is 8508, some industrial vacuum cleaners may be classified under a different chapter, depending on their function.
- Industrial Machines: The data provided shows HSN 84798991 for “Industrial Vacuum Cleaners” under Chapter 84, which is for “Nuclear reactors, boilers, machinery and mechanical appliances.” This category also has an 18% GST rate.
Understand Other Related Codes
The provided data includes other items with “vacuum” in their description, which are important to differentiate.
- Vacuum Pumps: Air or vacuum pumps are classified under Chapter 84 with HSN code 8414. These are different from vacuum cleaners, as their primary function is to create a vacuum, not to clean.
- Vacuum Flasks: Vacuum flasks and other vacuum vessels are classified under Chapter 96 with HSN code 9617.
- Vacuum Tubes and Circuit Breakers: The data also lists HSN codes for “Vacuum or Vapour or Gas Filled Valves and Tubes” (HSN 8540) and “Vacuum Circuit Breakers” (HSN 8535), which are electrical components and not cleaning appliances.
Find the Right Code for Compliance
To ensure accurate GST compliance, it is crucial to use the correct HSN code for your vacuum cleaner. The primary code is 8508. For industrial machines, verify if they fall under HSN 8479. Always check the latest GST notifications to ensure you are using the most up-to-date information.
Facebook
Twitter
Instagram
LinkedIn
Youtube
