What products are classified under HSN 85167910 ?
It includes Smartphones and Cellular Telephones
HSN Code 85167910 represents Other : Electro-thermic fluid heaters under GST classification. This code helps businesses identify Other : Electro-thermic fluid heaters correctly for billing, taxation, and trade. With HSN Code 85167910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other : Electro-thermic fluid heaters.
HSN Code 85167910 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 | Other : Electro-thermic fluid heaters | 9% | 9% | 18% | 0% |
Description of goods
Other : Electro-thermic fluid 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
Other : Electro-thermic fluid heaters 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 | |
| Electric space heating apparatus and electric soil heating apparatus : Other | |
| 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 : 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
Electric space heating apparatus and electric soil heating apparatus : Other
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 : Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets)
Other : Other
Electric heating resistors
Parts
It includes Smartphones and Cellular Telephones
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Electro-thermic fluid heaters; Nil for exempt items if applicable).
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.
Under HSN 85167910, Other : Electro-thermic fluid heaters attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.