What products are classified under HSN 85162900 ?
It includes Electro-thermic appliances: Coffee or tea makers
HSN Code 85162900 represents Electric space and soil heating apparatus (Other) under GST classification. This code helps businesses identify Electric space and soil heating apparatus (Other) correctly for billing, taxation, and trade. With HSN Code 85162900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electric space and soil heating apparatus (Other).
HSN Code 85162900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 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 | 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 | Electric space heating apparatus and electric soil heating apparatus : Other | 9% | 9% | 18% | 0% |
Description of goods
Electric space heating apparatus and electric soil heating apparatus : Other
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
Electric space and soil heating apparatus (Other) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electric instantaneous or storage water heaters and immersion heaters | |
| Electric space heating apparatus and electric soil heating apparatus : Storage heating radiators | |
| Electro-thermic hair-dressing or handdrying apparatus : Hair dryers | |
| Electro-thermic hair-dressing or handdrying apparatus : Other hair-dressing apparatus | |
| Electro-thermic hair-dressing or handdrying apparatus : Hand-drying apparatus | |
| Electric smoothing irons | |
| Microwave ovens | |
| Other ovens; cookers, cooking plates, boiling rings, grillers and roasters | |
| Other electro-thermic appliances: Coffee or tea makers | |
| Other electro-thermic appliances: Toasters | |
| Other : Electro-thermic fluid heaters | |
| Other : Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets) | |
| Other : Other | |
| Electric heating resistors | |
| Parts |
Electric instantaneous or storage water heaters and immersion heaters
Electric space heating apparatus and electric soil heating apparatus : Storage heating radiators
Electro-thermic hair-dressing or handdrying apparatus : Hair dryers
Electro-thermic hair-dressing or handdrying apparatus : Other hair-dressing apparatus
Electro-thermic hair-dressing or handdrying apparatus : Hand-drying apparatus
Electric smoothing irons
Microwave ovens
Other ovens; cookers, cooking plates, boiling rings, grillers and roasters
Other electro-thermic appliances: Coffee or tea makers
Other electro-thermic appliances: Toasters
Other : Electro-thermic fluid heaters
Other : Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets)
Other : Other
Electric heating resistors
Parts
It includes Electro-thermic appliances: Coffee or tea makers
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 85162900, Electric space and soil heating apparatus (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric space and soil heating apparatus (Other); Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.