---
title: "HSN Code for Microwave Ovens | HSN 85165000 GST Rate"
description: "Find HSN and GST Rates for 85165000 related to Microwave Ovens with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85165000/"
---

# HSN Code 85165000: Microwave Ovens

- [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 |
| --- | --- | --- | --- | --- |
| Microwave ovens | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85165000 ?

It includes Electric heating resistors

### How much GST applies to Microwave Ovens?

Under HSN 85165000, Microwave Ovens attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Microwave Ovens?

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

### Do e‑way bill and e‑invoice apply for Microwave Ovens?

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 Microwave Ovens?

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 Microwave Ovens is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Microwave Ovens; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Microwave Ovens?

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

## India's trade performance: HSN Code 85165000 (FY 2024-25)

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

- Exports: ₹13 Cr (+34.96% YoY) — 0.0004% of India's total exports
- Imports: ₹609 Cr (+30.76% YoY) — 0.0100% of India's total imports
- Trade balance: −₹596 Cr (Deficit); surplus rank #11997 of 12657 HSN codes
- Share of Sub-Chapter 8516: 1.08% of its exports; import side 11.82%
- Rank within Sub-Chapter 8516: #11 of 16 by export value; import-side #3

### Key metrics

- Export CAGR: 2.18% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5451 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +40.63% in FY 2020-21
- Contribution to Sub-Ch. 8516: 1.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85165000

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 | 11.43 | 0.0005% | — | 2.38% | 487.21 | 0.0136% | — | 18.68% | −475.78 | #4838 |
| FY 2019-20 | 10.46 | 0.0005% | −8.49% | 2.19% | 436.47 | 0.0130% | −10.41% | 15.70% | −426.01 | #4956 |
| FY 2020-21 | 14.71 | 0.0007% | +40.63% | 2.46% | 513.33 | 0.0176% | +17.61% | 16.94% | −498.62 | #4600 |
| FY 2021-22 | 17.43 | 0.0006% | +18.49% | 2.19% | 673.57 | 0.0147% | +31.22% | 17.06% | −656.14 | #4773 |
| FY 2022-23 | 13.82 | 0.0004% | −20.71% | 1.35% | 646.12 | 0.0112% | −4.08% | 15.40% | −632.30 | #5189 |
| FY 2023-24 | 9.64 | 0.0003% | −30.25% | 0.83% | 465.40 | 0.0083% | −27.97% | 11.60% | −455.76 | #5776 |
| FY 2024-25 | 13.01 | 0.0004% | +34.96% | 1.08% | 608.58 | 0.0100% | +30.76% | 11.82% | −595.57 | #5451 |

- CAGR (7-year): exports 2.18%/yr, imports 3.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 85165000 export-import analysis

### Consistent export growth: 2.18% CAGR over 7 years

India's exports under HSN Code 85165000 have grown at a compound annual rate of 2.18% over 7 fiscal years, rising from ₹11.43 Crore in FY 2018-19 to ₹13.01 Crore in FY 2024-25.

### HSN Code 85165000 ranked #5451 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85165000 ranks #5451 out of 12657 HSN codes by total export value. Within Sub-Chapter 8516, it ranks #11 of 16. By trade surplus, it ranks #11997 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 85165000 exports

The strongest single-year export movement for HSN Code 85165000 was recorded in FY 2020-21, when exports surged by 40.63% over the prior year.

### India records a trade deficit of ₹595.57 Crore in HSN Code 85165000 goods

In FY 2024-25, India's imports of ₹608.58 Cr exceeded exports of ₹13.01 Cr, resulting in a trade deficit of ₹595.57 Crore — ranking #11997 of 12657 by surplus magnitude.

### Import growth of 3.78% CAGR signals stable import dependency for Microwave Ovens

India's imports under HSN Code 85165000 have grown at 3.78% CAGR, reaching ₹608.58 Crore in FY 2024-25.

### HSN Code 85165000 contributes 1.08% of Sub-Chapter 8516 exports — ranked #11

Among the 16 HSN codes under Sub-Chapter 8516, HSN Code 85165000 ranks #11 by export value — accounting for 1.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.82% share (rank #3).

## 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)](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 |
| #11 | HSN Code 85165000: Microwave Ovens (this hsn code) | ₹13 Cr |