---
title: "8516 HSN Code | HSN Code for Electric heaters in India"
description: "Know more about 8516 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8516 covering Electric heaters."
canonical: "https://busy.in/hsn/sub-chapter-8516/"
---

# HSN Sub-chapter 8516: Electric heaters

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

Part of [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 85161000 | [Electric water & immersion heaters](https://busy.in/hsn/hsn-85161000/) |
| 85162100 | [Storage Heating Radiators](https://busy.in/hsn/hsn-85162100/) |
| 85162900 | [Electric space and soil heating apparatus (Other)](https://busy.in/hsn/hsn-85162900/) |
| 85163100 | [Hair dryers](https://busy.in/hsn/hsn-85163100/) |
| 85163200 | [Electric hair-dressing apparatus](https://busy.in/hsn/hsn-85163200/) |
| 85163300 | [Electric hand-drying apparatus](https://busy.in/hsn/hsn-85163300/) |
| 85164000 | [Electric smoothing irons](https://busy.in/hsn/hsn-85164000/) |
| 85165000 | [Microwave Ovens](https://busy.in/hsn/hsn-85165000/) |
| 85166000 | [Ovens, Cookers, Cooking Plates & Roasters](https://busy.in/hsn/hsn-85166000/) |
| 85167100 | [Electro-thermic appliances: Coffee or tea makers](https://busy.in/hsn/hsn-85167100/) |
| 85167200 | [Electric toasters](https://busy.in/hsn/hsn-85167200/) |
| 85167910 | [Other : Electro-thermic fluid heaters](https://busy.in/hsn/hsn-85167910/) |
| 85167920 | [Electronic Insect Repeller](https://busy.in/hsn/hsn-85167920/) |
| 85167990 | [Other electro-thermic appliances for domestic use \| Other](https://busy.in/hsn/hsn-85167990/) |
| 85168000 | [Electric heating resistors](https://busy.in/hsn/hsn-85168000/) |
| 85169000 | [Other Electrical Apparatus & Equipment](https://busy.in/hsn/hsn-85169000/) |

## Frequently asked questions

### What products are classified under HSN 8516

It includes Electric heaters

### Can reverse charge ever apply to transactions involving Electric heaters?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Electric heaters are forward charge. Check the current notifications for any special cases before deciding.

### Can I claim ITC on inputs and services used for Electric heaters?

If your outward supply of Electric heaters is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### What misclassification mistakes happen with Electric heaters?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### How are warranty replacements of Electric heaters handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Does packaging or branding change how GST applies to Electric heaters?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electric heaters is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 8516 (FY 2024-25)

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

- Exports: ₹1,205 Cr (+3.25% YoY) — 0.0325% of India's total exports
- Imports: ₹5,150 Cr (+28.38% YoY) — 0.0845% of India's total imports
- Trade balance: −₹3,945 Cr (Deficit); surplus rank #1093 of 1233 sub-chapters
- Share of Chapter 85: 0.32% of its exports; import side 0.69%
- Rank within Chapter 85: #23 of 48 by export value; import-side #21

### Key metrics

- Export CAGR: 16.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #353 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +33.07% in FY 2021-22
- Contribution to Ch. 85: 0.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8516

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 Ch. 85 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 85 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 481.17 | 0.0210% | — | 0.54% | 2,608.89 | 0.0727% | — | 0.72% | −2,127.72 | #425 |
| FY 2019-20 | 476.72 | 0.0216% | −0.92% | 0.44% | 2,780.20 | 0.0829% | +6.57% | 0.80% | −2,303.48 | #421 |
| FY 2020-21 | 599.03 | 0.0279% | +25.66% | 0.57% | 3,029.74 | 0.1040% | +8.98% | 0.88% | −2,430.71 | #392 |
| FY 2021-22 | 797.10 | 0.0254% | +33.07% | 0.53% | 3,947.12 | 0.0864% | +30.28% | 0.85% | −3,150.02 | #389 |
| FY 2022-23 | 1,022.69 | 0.0282% | +28.30% | 0.44% | 4,194.55 | 0.0730% | +6.27% | 0.77% | −3,171.86 | #375 |
| FY 2023-24 | 1,167.17 | 0.0323% | +14.13% | 0.41% | 4,011.83 | 0.0714% | −4.36% | 0.61% | −2,844.66 | #358 |
| FY 2024-25 | 1,205.15 | 0.0325% | +3.25% | 0.32% | 5,150.29 | 0.0845% | +28.38% | 0.69% | −3,945.14 | #353 |

- CAGR (7-year): exports 16.54%/yr, imports 12.00%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8516 export-import analysis

### Consistent export growth: 16.54% CAGR over 7 years

India's exports under HSN Sub-Chapter 8516 have grown at a compound annual rate of 16.54% over 7 fiscal years, rising from ₹481.17 Crore in FY 2018-19 to ₹1,205.15 Crore in FY 2024-25.

### HSN Sub-Chapter 8516 ranked #353 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8516 ranks #353 out of 1233 sub-chapters by total export value. Within Chapter 85, it ranks #23 of 48. By trade surplus, it ranks #1093 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8516 exports

The strongest single-year export movement for HSN Sub-Chapter 8516 was recorded in FY 2021-22, when exports surged by 33.07% over the prior year.

### India records a trade deficit of ₹3,945.14 Crore in HSN Sub-Chapter 8516 goods

In FY 2024-25, India's imports of ₹5,150.29 Cr exceeded exports of ₹1,205.15 Cr, resulting in a trade deficit of ₹3,945.14 Crore — ranking #1093 of 1233 by surplus magnitude.

### Import growth of 12.00% CAGR signals rising demand for Electric heaters

India's imports under HSN Sub-Chapter 8516 have grown at 12.00% CAGR, reaching ₹5,150.29 Crore in FY 2024-25.

### HSN Sub-Chapter 8516 contributes 0.32% of Chapter 85 exports — ranked #23

Among the 48 sub-chapters under Chapter 85, HSN Sub-Chapter 8516 ranks #23 by export value — accounting for 0.32% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.69% share (rank #21).

## Related Sub-Chapters in Chapter 85

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8517: Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) | ₹2,19,707 Cr |
| #2 | [HSN Sub-Chapter 8504: Clad metals](https://busy.in/hsn/sub-chapter-8504/) | ₹26,635 Cr |
| #3 | [HSN Sub-Chapter 8544: Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) | ₹19,814 Cr |
| #4 | [HSN Sub-Chapter 8503: Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) | ₹11,520 Cr |
| #5 | [HSN Sub-Chapter 8536: Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) | ₹11,406 Cr |
| #6 | [HSN Sub-Chapter 8538: Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) | ₹11,292 Cr |
| #7 | [HSN Sub-Chapter 8541: Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) | ₹11,002 Cr |
| #8 | [HSN Sub-Chapter 8537: Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) | ₹7,817 Cr |
| #9 | [HSN Sub-Chapter 8501: Electric motors](https://busy.in/hsn/sub-chapter-8501/) | ₹7,369 Cr |
| #10 | [HSN Sub-Chapter 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) | ₹6,959 Cr |
| #23 | HSN Sub-Chapter 8516: Electric heaters (this hsn sub-chapter) | ₹1,205 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8501 | [Electric motors](https://busy.in/hsn/sub-chapter-8501/) |
| 8502 | [Electric Generating, Rotary Converters](https://busy.in/hsn/sub-chapter-8502/) |
| 8503 | [Machinery parts for headings 8501-8502](https://busy.in/hsn/sub-chapter-8503/) |
| 8504 | [Clad metals](https://busy.in/hsn/sub-chapter-8504/) |
| 8505 | [Electro, Permanent Magnets, Clutches](https://busy.in/hsn/sub-chapter-8505/) |
| 8506 | [Primary cells & primary batteries](https://busy.in/hsn/sub-chapter-8506/) |
| 8507 | [Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) |
| 8508 | [Vacuum Cleaners](https://busy.in/hsn/sub-chapter-8508/) |
| 8509 | [Electro-mechanical Appliances](https://busy.in/hsn/sub-chapter-8509/) |
| 8510 | [Electric Shavers & Clippers](https://busy.in/hsn/sub-chapter-8510/) |
| 8511 | [Ignition Equipment](https://busy.in/hsn/sub-chapter-8511/) |
| 8512 | [Lighting & Signaling Equipment](https://busy.in/hsn/sub-chapter-8512/) |
| 8513 | [Portable Electric Lamps](https://busy.in/hsn/sub-chapter-8513/) |
| 8514 | [Industrial electric furnaces & ovens](https://busy.in/hsn/sub-chapter-8514/) |
| 8515 | [Electric soldering & welding machines](https://busy.in/hsn/sub-chapter-8515/) |
| 8517 | [Telephone & Communication Apparatus](https://busy.in/hsn/sub-chapter-8517/) |
| 8518 | [Microphones and amplifiers](https://busy.in/hsn/sub-chapter-8518/) |
| 8519 | [Sound Recording Apparatus](https://busy.in/hsn/sub-chapter-8519/) |
| 8521 | [Video recording apparatus](https://busy.in/hsn/sub-chapter-8521/) |
| 8522 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8522/) |
| 8523 | [Recording discs and tapes](https://busy.in/hsn/sub-chapter-8523/) |
| 8524 | [Recorded Media](https://busy.in/hsn/sub-chapter-8524/) |
| 8525 | [Transmission apparatus](https://busy.in/hsn/sub-chapter-8525/) |
| 8526 | [Radar apparatus](https://busy.in/hsn/sub-chapter-8526/) |
| 8527 | [Radio-broadcasting reception apparatus](https://busy.in/hsn/sub-chapter-8527/) |
| 8528 | [Monitors and projectors](https://busy.in/hsn/sub-chapter-8528/) |
| 8529 | [Parts for electrical apparatus](https://busy.in/hsn/sub-chapter-8529/) |
| 8530 | [Electrical signaling/traffic control](https://busy.in/hsn/sub-chapter-8530/) |
| 8531 | [Electric Signaling Apparatus](https://busy.in/hsn/sub-chapter-8531/) |
| 8532 | [Electrical Capacitors](https://busy.in/hsn/sub-chapter-8532/) |
| 8533 | [Electrical Resistors](https://busy.in/hsn/sub-chapter-8533/) |
| 8534 | [Printed circuits](https://busy.in/hsn/sub-chapter-8534/) |
| 8535 | [Electrical circuits protection](https://busy.in/hsn/sub-chapter-8535/) |
| 8536 | [Circuit switching apparatus](https://busy.in/hsn/sub-chapter-8536/) |
| 8537 | [Electric control panels & consoles](https://busy.in/hsn/sub-chapter-8537/) |
| 8538 | [Parts For Apparatus Of Headings](https://busy.in/hsn/sub-chapter-8538/) |
| 8539 | [Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/) |
| 8540 | [Thermionic, cold cathode tubes](https://busy.in/hsn/sub-chapter-8540/) |
| 8541 | [Diodes, Transistors, Led Devices](https://busy.in/hsn/sub-chapter-8541/) |
| 8542 | [Electronic integrated circuits](https://busy.in/hsn/sub-chapter-8542/) |
| 8543 | [Electrical machines](https://busy.in/hsn/sub-chapter-8543/) |
| 8544 | [Insulated electric wire](https://busy.in/hsn/sub-chapter-8544/) |
| 8545 | [Carbon articles for electrical use](https://busy.in/hsn/sub-chapter-8545/) |
| 8546 | [Electrical insulators](https://busy.in/hsn/sub-chapter-8546/) |
| 8547 | [Insulating fittings](https://busy.in/hsn/sub-chapter-8547/) |
| 8548 | [Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/) |
| 8549 | [Electrical waste & scrap](https://busy.in/hsn/sub-chapter-8549/) |