Washing Machine HSN Code: Understanding HSN Classifications for Washing Machines
Washing machines are now common in homes, hostels, hotels and laundries. They help save time and effort by cleaning clothes automatically with fixed programs for wash, rinse and spin.
To charge GST correctly and keep records clear, businesses must use the correct washing machine HSN code on invoices and apply the right GST rate for fully automatic and semi automatic models.
What Is the Washing Machine HSN Code
Under GST, washing machines are classified in the household appliances chapter that covers many types of domestic electrical and mechanical machines. This chapter includes refrigerators, air conditioners, washing machines and other household appliances.
Washing machines are grouped under a specific heading for laundry machines that wash, clean or dry clothes and other textiles. This heading covers domestic washing machines as well as some types of laundry equipment used in small commercial units.
For practical GST work, most suppliers use this washing machine heading as the washing machine HSN code for all common domestic models. Product details such as load capacity, top load or front load design and energy rating are shown in the description, while the HSN code stays the same family for all washing machines.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8450 | Domestic washing machines | Fully automatic top load and front load washing machines for household use | 18% |
| 8450 | Semi automatic washing machines | Twin tub and single tub semi automatic washing machines | 18% |
| 8450 | Laundry type washing machines for commercial use | Washing machines used in hostels, hotels, PGs and small laundries | 18% |
HSN Code for Washing Machines
The washing machine heading in the tariff covers both fully automatic and semi automatic washing machines. It applies to machines that wash clothes with the help of water and detergent and that have a rotating drum or tub or a similar washing system.
Fully automatic washing machines have one combined tub for wash and spin functions and can complete the entire cycle with minimum manual work. Semi automatic washing machines usually have separate tubs for washing and spinning and require some manual handling of clothes between cycles.
Even though these two types of machines have different designs and features, they are generally classified under the same broad washing machine heading for GST purposes. Detailed codes inside this heading can show whether a machine is used mainly at home or in a commercial laundry, but most retail products use the domestic washing machine codes in this family.
This means dealers can use a single washing machine HSN group for top load, front load, fully automatic and semi automatic models, and keep model wise differences in their item descriptions, catalogues and pricing.
GST on Washing Machines and HSN Code Classification
Under the current GST rate structure, most washing machines are taxed at 18% GST . This rate generally applies to fully automatic and semi automatic washing machines that are sold for household or light commercial use.
Earlier, certain large home appliances attracted a higher slab, but the move to a simpler structure has placed many standard household machines, including washing machines, in the 18% slab. Only special cases covered by specific notifications or state levies would have a different overall burden.
When washing machines are supplied as part of a larger package such as a fully fitted laundry setup in a hotel or hostel, the GST treatment may follow the rules for composite supply or works contract if installation and other services are bundled. Even in such cases, the machine itself continues to carry the washing machine HSN code in item masters and asset registers.
For GST compliance, manufacturers, distributors and retailers configure the washing machine HSN code in their accounting and billing software for all washing machine SKUs. Every invoice shows this code along with details of the model, capacity and price, and GST is calculated at 18% on the taxable value.
During GST return filing, outward supplies of washing machines are reported HSN wise in returns such as GSTR-1 so that the tax department can see how much turnover has been declared under the washing machine category. Buyers such as dealers, hotels and laundries can then claim input tax credit on the GST paid, subject to the general rules.
Conclusion
The washing machine HSN code system places common domestic washing machines in the household appliances chapter under a specific laundry machine heading. Fully automatic and semi automatic models of different capacities are all grouped in this family through detailed codes.
When businesses map each washing machine model to the correct HSN group and apply the standard GST slab of 18% in normal cases, their invoices remain accurate and input tax credit flows smoothly for dealers and end users. This reduces the chance of disputes, interest and penalties linked to wrong HSN codes or GST rates on washing machines.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for washing machines in India?
In India, washing machines are classified in the household appliances chapter under the specific heading for laundry machines that wash or dry clothes and other textiles. This heading is used as the HSN code for most domestic washing machines.
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How does GST apply to washing machines under HSN code?
Most domestic washing machines supplied under the washing machine HSN heading attract 18% GST on their taxable value. The rate is applied on the price of the machine plus any freight and packing charges that form part of the supply value.
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Are fully automatic and semi automatic washing machines classified separately?
Fully automatic and semi automatic washing machines are usually covered under the same washing machine heading for HSN purposes. Detailed product codes and descriptions are used to show the type and capacity, but the broad HSN family remains the same.
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What is the GST rate for washing machines?
Most washing machines, whether fully automatic or semi automatic and whether top load or front load, are taxed at 18% GST under the present slab structure for household electrical appliances.
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How do washing machine manufacturers use the HSN code for GST filing?
Washing machine manufacturers assign the washing machine HSN code to each model in their item master and print it on every invoice. They then report sales HSN wise in their GST returns so that tax on washing machines is correctly declared and input tax credit can be matched by dealers and other business buyers.