Geyser HSN Code: Classification for Water Heaters and Instant Geysers
Geysers and water heaters are widely used in homes, hotels and industries. Under GST, they are treated as electrical appliances and must be billed under the correct HSN code.
What is the HSN Code for Geysers?
Water heaters and geysers are generally classified under Chapter 85 which covers electrical machinery. The main heading is:
- HSN 8516 for electric instantaneous or storage water heaters and immersion heaters
This heading includes:
- Instant geysers fixed on the wall
- Storage geysers with tanks
- Small immersion heaters used for heating water
How Water Heaters and Instant Geysers Are Classified Under HSN?
Within heading 8516, subheadings may differentiate between instantaneous and storage type water heaters. For day to day GST billing, many traders use the generic 8516 code on invoices instead of writing full 8 digit detail.
The classification normally considers:
- Whether the geyser heats water instantly or stores hot water
- Whether it is electrical or based on some other energy source
- Technical description given by the manufacturer
Gas based water heaters may fall under a different heading, so it is important to see the product manual.
Electric Geysers and Their HSN Code Classification
Electric geysers are the most common type sold in the market. They are:
- Powered only by electricity
- Covered under heading 8516 as electric water heaters
- Treated as electrical appliance for GST purpose
The same heading is used for different capacities such as 3 litre, 10 litre, 25 litre and more. The capacity usually does not change the HSN, but may change price and GST amount in rupees.
GST and Geyser Products
Under the GST regime, most electrical appliances used in households are placed under the standard rate slab. Electric geysers and water heaters fall in this group.
In practice:
- Geysers are normally taxed at 18 percent GST
- The rate is same for instant and storage types
- Industrial water heaters also generally attract the standard slab unless specifically notified otherwise
Businesses should apply the same rate consistently for all their geyser models.
Geyser HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | 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 |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8516 | Electric heaters | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85161000 | Electric water & immersion heaters | 18% |
| 85162100 | Storage Heating Radiators | 18% |
| 85162900 | Electric space and soil heating apparatus (Other) | 18% |
| 85163100 | Hair dryers | 18% |
| 85163200 | Electric hair-dressing apparatus | 18% |
| 85163300 | Electric hand-drying apparatus | 18% |
| 85164000 | Electric smoothing irons | 18% |
| 85165000 | Microwave Ovens | 18% |
| 85166000 | Ovens, Cookers, Cooking Plates & Roasters | 18% |
| 85167100 | Electro-thermic appliances: Coffee or tea makers | 18% |
| 85167200 | Electric toasters | 18% |
| 85167910 | Other : Electro-thermic fluid heaters | 18% |
| 85167920 | Electronic Insect Repeller | 18% |
| 85167990 | Other electro-thermic appliances for domestic use | Other | 18% |
| 85168000 | Electric heating resistors | 18% |
| 85169000 | Other Electrical Apparatus & Equipment | 18% |
* GST rates may vary based on the latest GST notifications
As a Chartered Accountant with more than 8 years of experience, I have refined my skills in the field and developed a true passion for writing. I specialize in creating insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, I aim to share valuable insights that resonate with readers.
Frequently Asked Questions
-
What is the HSN code for electric geysers?
Electric geysers are usually classified under HSN 8516 as electric water heaters.
-
Are instant geysers and storage geysers under the same HSN?
Yes, both types fall under the same heading, though at detailed level they may have separate subheadings under 8516.
-
What GST rate applies to geysers?
Most geysers attract 18 percent GST as they are considered electrical appliances.
-
Do gas geysers have a different HSN code?
Gas water heaters may fall under a different heading because they are not electric appliances. Always check the manufacturer classification for gas models.
-
Does geyser capacity change the HSN code?
No, capacity does not change the HSN. It only affects the value of supply and hence the total tax amount.