Washing machine HSN Code

Understand the Washing Machine HSN Codes and GST

A washing machine is an indispensable appliance in modern households, making laundry tasks simpler and more efficient. For businesses involved in the sale, distribution, or import of these machines in India, understanding the correct Harmonized System of Nomenclature (HSN) code and its corresponding Goods and Services Tax (GST) rate is crucial for seamless compliance.

The HSN system categorizes goods globally, ensuring uniformity in trade and taxation. Let’s delve into the specific HSN codes for washing machines.

Identifying Your Washing Machine’s HSN Code

Washing machines, whether for household or commercial use, fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

More precisely, the HSN heading dedicated to washing machines is 8450. This broad heading covers “Household or laundry-type washing machines, including machines which both wash and dry.”

Within HSN 8450, further sub-classifications distinguish between different types and capacities of washing machines:

• 84501100: This code is for “Fully-automatic machines” with a dry linen capacity not exceeding 10 kg.
• 84501200: This covers “Other machines, with built-in centrifugal drier” (typically semi-automatic machines) with a dry linen capacity not exceeding 10 kg.
• 84501900: This is a residual category for “Other” machines with a dry linen capacity not exceeding 10 kg.
• 84502000: This code is for “Machines, each of a dry linen capacity exceeding 10 kg.” This typically includes larger capacity household machines or commercial laundry machines.
• 84509010: This is for “Parts of household type machines.”
• 84509090: This covers “Other parts” of household or laundry-type washing machines.

The classification emphasizes capacity (not exceeding 10 kg vs. exceeding 10 kg) and functionality (fully-automatic, with built-in drier, or other).

Understanding the GST Rate for Washing Machines

Historically, washing machines attracted a higher GST rate. However, effective from July 27, 2018, the GST rate on all types of washing machines classified under HSN 8450, including their parts, was reduced from 28% to 18%. This reduction aimed to make these essential household appliances more affordable for consumers.

This 18% GST rate applies uniformly across all categories mentioned under HSN 8450, whether they are fully-automatic, semi-automatic, or large-capacity machines.

It’s important to note that while the data also mentions “Dish Washing Machines” (HSN 8422) and “Sorting, Screening, Separating Or Washing Machines” (HSN 8474), these are distinct categories with their own specific applications and might have different historical or current GST rates, although many mechanical appliances now fall under 18%. For washing machines related to laundry, HSN 8450 is the correct and primary classification.