HSN Code 85161000: Electric water & immersion heaters

HSN Code 85161000 represents Electric water & immersion heaters under GST classification. This code helps businesses identify Electric water & immersion heaters correctly for billing, taxation, and trade. With HSN Code 85161000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electric water & immersion heaters.

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Description of Goods for HSN Code 85161000

HSN Code 85161000 relates to the following description.

Description of Goods

Electric instantaneous or storage water heaters and immersion heaters

Chapter

85 - 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

Sub Chapter

8516 - Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 85161000 not include?

Electric water & immersion heaters does not include products with the following descriptions.

HSN Code 85162100

Electric space heating apparatus and electric soil heating apparatus : Storage heating radiators

HSN Code 85162900

Electric space heating apparatus and electric soil heating apparatus : Other

HSN Code 85163200

Electro-thermic hair-dressing or handdrying apparatus : Other hair-dressing apparatus

HSN Code 85163300

Electro-thermic hair-dressing or handdrying apparatus : Hand-drying apparatus

HSN Code 85167920

Other : Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets)

India’s Trade Performance — HSN Code 85161000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹91 Cr

+22.41% vs FY 2023-24

0.0025% of India’s total exports

India’s Imports

FY 2024-25

₹195 Cr

−8.03% vs FY 2023-24

0.0032% of India’s total imports

Trade Balance

FY 2024-25

−₹104 Cr

Trade Deficit

Surplus rank #10823 of 12657 HSN codes

% of Sub-Chapter 8516

FY 2024-25

7.58%

Share of Sub-Chapter 8516’s total exports in FY 2024-25

Import side: 3.78% of Sub-Chapter 8516’s imports

Rank Within Sub-Chapter 8516

FY 2024-25

#5 of 16

Position by export value among HSN codes in Sub-Chapter 8516

Import-side rank: #8 of 16

At a glance

12.63%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2791

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+46.29%

Peak Growth Year

FY 2021-22 · strongest single-year move

7.58%

Contribution to Sub-Ch. 8516

Share of Sub-Chapter 8516 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3027

Balance

−227.09

Exports

44.74 ₹ Cr

0.0020% share

— YoY

9.30% of Sub-Ch. 8516

Imports

271.83 ₹ Cr

0.0076% share

— YoY

10.42% of Sub-Ch. 8516

FY 2019-20 Exp. Rank #2558

Balance

−265.07

Exports

64.26 ₹ Cr

0.0029% share

+43.63% YoY

13.48% of Sub-Ch. 8516

Imports

329.33 ₹ Cr

0.0098% share

+21.15% YoY

11.85% of Sub-Ch. 8516

FY 2020-21 Exp. Rank #2978

Balance

−188.68

Exports

48.63 ₹ Cr

0.0023% share

−24.32% YoY

8.12% of Sub-Ch. 8516

Imports

237.31 ₹ Cr

0.0081% share

−27.94% YoY

7.83% of Sub-Ch. 8516

FY 2021-22 Exp. Rank #2864

Balance

−176.16

Exports

71.14 ₹ Cr

0.0023% share

+46.29% YoY

8.92% of Sub-Ch. 8516

Imports

247.30 ₹ Cr

0.0054% share

+4.21% YoY

6.27% of Sub-Ch. 8516

FY 2022-23 Exp. Rank #2886

Balance

−206.31

Exports

77.46 ₹ Cr

0.0021% share

+8.88% YoY

7.57% of Sub-Ch. 8516

Imports

283.77 ₹ Cr

0.0049% share

+14.75% YoY

6.77% of Sub-Ch. 8516

FY 2023-24 Exp. Rank #2972

Balance

−137.31

Exports

74.62 ₹ Cr

0.0021% share

−3.67% YoY

6.39% of Sub-Ch. 8516

Imports

211.93 ₹ Cr

0.0038% share

−25.32% YoY

5.28% of Sub-Ch. 8516

FY 2024-25 Exp. Rank #2791

Balance

−103.57

Exports

91.34 ₹ Cr

0.0025% share

+22.41% YoY

7.58% of Sub-Ch. 8516

Imports

194.91 ₹ Cr

0.0032% share

−8.03% YoY

3.78% of Sub-Ch. 8516

CAGR · 7-Year

Exports

12.63% /yr

Imports

−5.39% /yr

Consistently Deficit
Sub-Chapter 8516 total

reference, FY 2024-25

Export

₹1,205.15 Cr

Import

₹5,150.29 Cr

Trade Balance

−3,945.14

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 85161000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.