--- title: "HSN Code for Electric water & immersion heaters | HSN 85161000 GST Rate" description: "Find HSN and GST Rates for 85161000 related to Electric water & immersion heaters with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85161000/" --- # HSN Code 85161000: Electric water & immersion heaters - [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/) - [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/) - [Sub-chapter 8516: Electric heaters](https://busy.in/hsn/sub-chapter-8516/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Electric instantaneous or storage water heaters and immersion heaters | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85161000 ? It includes Microwave Ovens ### Does packaging or labelling change the GST for Electric water & immersion heaters? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How should mixed supplies be billed when Electric water & immersion heaters is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric water & immersion heaters; Nil for exempt items if applicable). ### Any common misclassification issue with Electric water & immersion heaters? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Electric water & immersion heaters? Under HSN 85161000, Electric water & immersion heaters attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Electric water & immersion heaters? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Electric water & immersion heaters? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 85161000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹91 Cr (+22.41% YoY) — 0.0025% of India's total exports - Imports: ₹195 Cr (−8.03% YoY) — 0.0032% of India's total imports - Trade balance: −₹104 Cr (Deficit); surplus rank #10823 of 12657 HSN codes - Share of Sub-Chapter 8516: 7.58% of its exports; import side 3.78% - Rank within Sub-Chapter 8516: #5 of 16 by export value; import-side #8 ### Key metrics - Export CAGR: 12.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2791 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +46.29% in FY 2021-22 - Contribution to Sub-Ch. 8516: 7.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85161000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8516 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8516 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 44.74 | 0.0020% | — | 9.30% | 271.83 | 0.0076% | — | 10.42% | −227.09 | #3027 | | FY 2019-20 | 64.26 | 0.0029% | +43.63% | 13.48% | 329.33 | 0.0098% | +21.15% | 11.85% | −265.07 | #2558 | | FY 2020-21 | 48.63 | 0.0023% | −24.32% | 8.12% | 237.31 | 0.0081% | −27.94% | 7.83% | −188.68 | #2978 | | FY 2021-22 | 71.14 | 0.0023% | +46.29% | 8.92% | 247.30 | 0.0054% | +4.21% | 6.27% | −176.16 | #2864 | | FY 2022-23 | 77.46 | 0.0021% | +8.88% | 7.57% | 283.77 | 0.0049% | +14.75% | 6.77% | −206.31 | #2886 | | FY 2023-24 | 74.62 | 0.0021% | −3.67% | 6.39% | 211.93 | 0.0038% | −25.32% | 5.28% | −137.31 | #2972 | | FY 2024-25 | 91.34 | 0.0025% | +22.41% | 7.58% | 194.91 | 0.0032% | −8.03% | 3.78% | −103.57 | #2791 | - CAGR (7-year): exports 12.63%/yr, imports -5.39%/yr (consistently Deficit) ## Key trade insights: HSN Code 85161000 export-import analysis ### Consistent export growth: 12.63% CAGR over 7 years India's exports under HSN Code 85161000 have grown at a compound annual rate of 12.63% over 7 fiscal years, rising from ₹44.74 Crore in FY 2018-19 to ₹91.34 Crore in FY 2024-25. ### HSN Code 85161000 ranked #2791 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85161000 ranks #2791 out of 12657 HSN codes by total export value. Within Sub-Chapter 8516, it ranks #5 of 16. By trade surplus, it ranks #10823 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85161000 exports The strongest single-year export movement for HSN Code 85161000 was recorded in FY 2021-22, when exports surged by 46.29% over the prior year. ### India records a trade deficit of ₹103.57 Crore in HSN Code 85161000 goods In FY 2024-25, India's imports of ₹194.91 Cr exceeded exports of ₹91.34 Cr, resulting in a trade deficit of ₹103.57 Crore — ranking #10823 of 12657 by surplus magnitude. ### Import growth of -5.39% CAGR signals stable import dependency for Electric water & immersion heaters India's imports under HSN Code 85161000 have grown at -5.39% CAGR, reaching ₹194.91 Crore in FY 2024-25. ### HSN Code 85161000 contributes 7.58% of Sub-Chapter 8516 exports — ranked #5 Among the 16 HSN codes under Sub-Chapter 8516, HSN Code 85161000 ranks #5 by export value — accounting for 7.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.78% share (rank #8). ## Related HSN Codes in Sub-Chapter 8516 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85168000: Electric heating resistors](https://busy.in/hsn/hsn-85168000/) | ₹382 Cr | | #2 | [HSN Code 85163200: Electric hair-dressing apparatus](https://busy.in/hsn/hsn-85163200/) | ₹221 Cr | | #3 | [HSN Code 85167990: Other electro-thermic appliances for domestic use \| Other](https://busy.in/hsn/hsn-85167990/) | ₹133 Cr | | #4 | [HSN Code 85169000: Other Electrical Apparatus & Equipment](https://busy.in/hsn/hsn-85169000/) | ₹107 Cr | | #5 | HSN Code 85161000: Electric water & immersion heaters (this hsn code) | ₹91 Cr | | #6 | [HSN Code 85166000: Ovens, Cookers, Cooking Plates & Roasters](https://busy.in/hsn/hsn-85166000/) | ₹79 Cr | | #7 | [HSN Code 85162900: Electric space and soil heating apparatus (Other)](https://busy.in/hsn/hsn-85162900/) | ₹63 Cr | | #8 | [HSN Code 85167920: Electronic Insect Repeller](https://busy.in/hsn/hsn-85167920/) | ₹51 Cr | | #9 | [HSN Code 85163100: Hair dryers](https://busy.in/hsn/hsn-85163100/) | ₹29 Cr | | #10 | [HSN Code 85164000: Electric smoothing irons](https://busy.in/hsn/hsn-85164000/) | ₹18 Cr |