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.
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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.
Mixer Grinder HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | 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 |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85091000 | Floor Polishers (Domestic, Electric Motor) | 18% |
| 85092000 | Kitchen Waste Disposers (Domestic, Electric Motor) | 18% |
| 85093000 | Resistance Heated Industrial/Lab Furnaces/Ovens | 18% |
| 85094010 | Food grinders and mixers | 18% |
| 85094090 | Food grinders and mixers | 18% |
| 85098000 | Other Appliances | 18% |
| 85099000 | Parts for Electrical Machines | 18% |
| 85161000 | Electric water & immersion heaters | 18% |
| 85162100 | Storage Heating Radiators | 18% |
| 85162900 | Electric space and soil heating apparatus (Other) | 18% |
| 85163100 | Hair dryers | 18% |
| 85163200 | Electric hair-dressing apparatus | 18% |
| 85163300 | Electric hand-drying apparatus | 18% |
| 85164000 | Electric smoothing irons | 18% |
| 85165000 | Microwave Ovens | 18% |
| 85166000 | Ovens, Cookers, Cooking Plates & Roasters | 18% |
| 85167100 | Electro-thermic appliances: Coffee or tea makers | 18% |
| 85167200 | Electric toasters | 18% |
| 85167910 | Other : Electro-thermic fluid heaters | 18% |
| 85167920 | Electronic Insect Repeller | 18% |
| 85167990 | Other electro-thermic appliances for domestic use | Other | 18% |
| 85168000 | Electric heating resistors | 18% |
| 85169000 | Other Electrical Apparatus & Equipment | 18% |
* GST rates may vary based on the latest GST notifications
