---
title: "HSN Code for Electric space and soil heating apparatus (Other) | HSN 85162900 GST Rate"
description: "Find HSN and GST Rates for 85162900 related to Electric space and soil heating apparatus (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85162900/"
---

# HSN Code 85162900: Electric space and soil heating apparatus (Other)

- [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 space heating apparatus and electric soil heating apparatus : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85162900 ?

It includes Electro-thermic appliances: Coffee or tea makers

### Can we claim ITC on inputs used to trade Electric space and soil heating apparatus (Other)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Electric space and soil heating apparatus (Other)?

Under HSN 85162900, Electric space and soil heating apparatus (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Electric space and soil heating apparatus (Other)?

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.

### Does packaging or labelling change the GST for Electric space and soil heating apparatus (Other)?

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 space and soil heating apparatus (Other) is sold with other items?

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).

### Any common misclassification issue with Electric space and soil heating apparatus (Other)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 85162900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹63 Cr (−21.32% YoY) — 0.0017% of India's total exports
- Imports: ₹151 Cr (+15.15% YoY) — 0.0025% of India's total imports
- Trade balance: −₹88 Cr (Deficit); surplus rank #10704 of 12657 HSN codes
- Share of Sub-Chapter 8516: 5.24% of its exports; import side 2.94%
- Rank within Sub-Chapter 8516: #7 of 16 by export value; import-side #9

### Key metrics

- Export CAGR: 11.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3304 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +47.56% in FY 2021-22
- Contribution to Sub-Ch. 8516: 5.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85162900

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 | 32.89 | 0.0014% | — | 6.84% | 72.47 | 0.0020% | — | 2.78% | −39.58 | #3453 |
| FY 2019-20 | 43.22 | 0.0020% | +31.41% | 9.07% | 82.69 | 0.0025% | +14.10% | 2.97% | −39.47 | #3104 |
| FY 2020-21 | 38.69 | 0.0018% | −10.48% | 6.46% | 107.23 | 0.0037% | +29.68% | 3.54% | −68.54 | #3320 |
| FY 2021-22 | 57.09 | 0.0018% | +47.56% | 7.16% | 120.13 | 0.0026% | +12.03% | 3.04% | −63.04 | #3182 |
| FY 2022-23 | 60.95 | 0.0017% | +6.76% | 5.96% | 116.80 | 0.0020% | −2.77% | 2.78% | −55.85 | #3209 |
| FY 2023-24 | 80.33 | 0.0022% | +31.80% | 6.88% | 131.46 | 0.0023% | +12.55% | 3.28% | −51.13 | #2862 |
| FY 2024-25 | 63.20 | 0.0017% | −21.32% | 5.24% | 151.38 | 0.0025% | +15.15% | 2.94% | −88.18 | #3304 |

- CAGR (7-year): exports 11.50%/yr, imports 13.06%/yr (consistently Deficit)

## Key trade insights: HSN Code 85162900 export-import analysis

### Consistent export growth: 11.50% CAGR over 7 years

India's exports under HSN Code 85162900 have grown at a compound annual rate of 11.50% over 7 fiscal years, rising from ₹32.89 Crore in FY 2018-19 to ₹63.20 Crore in FY 2024-25.

### HSN Code 85162900 ranked #3304 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85162900 ranks #3304 out of 12657 HSN codes by total export value. Within Sub-Chapter 8516, it ranks #7 of 16. By trade surplus, it ranks #10704 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85162900 exports

The strongest single-year export movement for HSN Code 85162900 was recorded in FY 2021-22, when exports surged by 47.56% over the prior year.

### India records a trade deficit of ₹88.18 Crore in HSN Code 85162900 goods

In FY 2024-25, India's imports of ₹151.38 Cr exceeded exports of ₹63.20 Cr, resulting in a trade deficit of ₹88.18 Crore — ranking #10704 of 12657 by surplus magnitude.

### Import growth of 13.06% CAGR signals rising demand for Electric space and soil heating apparatus (Other)

India's imports under HSN Code 85162900 have grown at 13.06% CAGR, reaching ₹151.38 Crore in FY 2024-25.

### HSN Code 85162900 contributes 5.24% of Sub-Chapter 8516 exports — ranked #7

Among the 16 HSN codes under Sub-Chapter 8516, HSN Code 85162900 ranks #7 by export value — accounting for 5.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.94% share (rank #9).

## 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](https://busy.in/hsn/hsn-85161000/) | ₹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) (this hsn code) | ₹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 |