Mixer Grinder HSN Code: Classification for Kitchen and Electric Mixer Grinders
Mixer grinders are common kitchen appliances used in almost every household and small food business. They help in mixing, grinding, blending and making pastes for cooking. Under GST, mixer grinders are treated as electro mechanical domestic appliances with a built in motor. Because they are sold in different models and capacities, it is important to use the correct HSN code while raising invoices and filing GST returns.
Using the correct mixer grinder HSN code helps in charging the right GST rate, claiming input tax credit properly and avoiding notices during assessment. In many cases, mixer grinders are sold along with jars or as part of a small kitchen appliance bundle. Even in such cases, the main classification normally follows the electrical mixer grinder heading in the GST tariff.
What is the HSN Code for Mixer Grinders?
For GST purposes, most domestic mixer grinders fall under the electro mechanical domestic appliances heading under Chapter 85 of the HSN. A common heading used in practice is 8509, which covers appliances with a self contained electric motor such as mixer grinders, blenders and food processors. The exact eight digit code may differ based on the features, capacity and whether the appliance has multiple functions.
A regular kitchen mixer grinder with jars is generally classified under the same mixer grinder HSN code 8509 at the six digit level. Dealers who sell many appliance categories should map their products carefully in the ERP so that the right code is picked every time.
How Kitchen Mixer Grinders Are Classified Under HSN?
Kitchen mixer grinders used at home or in small restaurants are normally treated as household appliances. These products combine a small electric motor with jars, blades and couplers. Since the essential function is mixing and grinding, the classification is based on the electrical appliance and not on the material of the jar or body.
If the mixer grinder comes with extra accessories like juicer attachments, chutney jars or food processing blades, the classification usually remains under the same HSN heading. Only in rare cases, where the machine has industrial level capacity or a different principal use, would a different HSN code be evaluated.
The HSN Code for Electric Mixer Grinders and Their GST Implications
Electric mixer grinders used in homes, hotels and cloud kitchens are usually taxed at the standard GST rate for small home appliances. The applicable rate is linked to the HSN heading under Chapter 85. Businesses must check the latest GST rate notification for the exact percentage applicable on electro mechanical domestic appliances when they purchase or sell mixer grinders.
Correct mixer grinder HSN code and GST rate ensure that both suppliers and buyers can claim seamless input tax credit. If a wrong HSN is used, it can lead to mismatch in GSTR 2B, disputes during departmental audits and even denial of credit. Therefore, dealers should review their product masters and keep rate charts updated.
Home Mixer Grinders and Their Classification under HSN
Home mixer grinders usually have lower power ratings compared to heavy duty commercial grinders. However, both are generally classified in the same HSN chapter and broad heading. What may differ is the price, brand, power rating and the segment in which they are sold. From a GST perspective, the key point is to make sure that the classification is consistent with the description in the customs tariff and any explanatory notes.
Small traders and retailers can rely on the HSN mentioned by their manufacturer or distributor, but they should still understand the basic rules of classification. Whenever there is doubt, it is better to consult a tax professional or refer to a binding advance ruling rather than guess the HSN code.
Illustrative Mixer Grinder HSN Code and GST Rate Table
| Product name | Example HSN code | Product description | Indicative GST treatment |
|---|---|---|---|
| Domestic mixer grinder with jars | 8509 | Electro mechanical household mixer grinder with self contained motor | Standard goods rate as notified for small home appliances |
| Heavy duty commercial mixer grinder | 8509 | High power commercial mixer grinder used in hotels and canteens | Standard goods rate, check latest rate notification |
| Mixer grinder with juicer attachment | 8509 | Multi function mixer grinder with juicer and blender jars | Same rate as mixer grinders under Chapter 85 |
| Spare jars and blades for mixer grinder | 8509 or relevant spare parts heading | Accessories and parts suitable for use solely with mixer grinders | Often taxed at same rate as main appliance, subject to notifications |
Note. The HSN codes and GST treatment in this table are only indicative. Businesses should always refer to the latest GST rate notifications and circulars before finalising tax classification.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the common HSN code for mixer grinders under GST?
Most regular kitchen mixer grinders are classified under Chapter 85 as electro mechanical domestic appliances. A commonly used heading is 8509 for appliances with a self contained electric motor, which covers mixer grinders, blenders and similar products.
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Are mixer grinder and juicer mixer grinder under the same HSN code?
In many cases, a juicer mixer grinder is treated as a multi function domestic appliance and is classified under the same mixer grinder HSN heading. The main purpose and the description in the tariff are considered while deciding the final code.
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Does the power rating of a mixer grinder change its HSN code?
Normally, small changes in power rating do not change the HSN code. Both low power and high power domestic mixer grinders can fall under the same heading, unless the machine is clearly of an industrial type with a different primary use.
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How should I show mixer grinder HSN code in GST returns?
The mixer grinder HSN code should be captured in the invoice and the same code should flow into GSTR 1 for outward supplies. Make sure the code used in your billing software matches the code printed on the invoice.
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What should I do if I am unsure about the correct HSN code for a mixer grinder?
If you are not sure, you can check the description in the customs tariff, refer to explanatory notes, look at advance rulings for similar products or consult a tax professional. Avoid guessing the HSN code, as wrong classification can lead to disputes later.