The kitchen appliances hsn code depends on how the appliance works: anything driven by a motor, like a mixer grinder or juicer, is 8509, while anything that heats, like a geyser, induction cooktop, kettle or microwave, is 8516, and GST on both is 18%. Water purifiers (8421), chimneys (8414) and dishwashers (8422) have their own headings at the same rate.
Solar cookers and solar water heaters are the exceptions at 5%. This page lists the codes, shows an appliance dealer's bill and covers the common mix-ups. Bigger appliances are on the electronics hub.
Kitchen appliances: codes and GST rates
Item / HSN / GST- Mixer grinder, juicer, food processor18%Domestic motor driven appliances
- Wet grinder18%Domestic grinders
- Electric water heater, geyser, immersion rod18%Instant and storage
- Room heater18%Space heating apparatus
- Microwave oven18%Household
- Induction cooktop, hot plate, OTG18%Cookers and ovens
- Electric kettle, coffee maker18%Tea and coffee makers
- Toaster18%Electric toasters
- Water purifier, RO unit18%Household filters
- Kitchen chimney18%Hoods with a fan
- Dishwasher18%Was 28% before the reform
- Solar cooker5%Specific entry
- Solar water heater5%Renewable device
Quick facts
HSN headings
8509 motor driven, 8516 heating appliancesGST rate
18% (9% CGST + 9% SGST)Dishwasher
18% now, 28% beforeSolar items
Solar cookers and solar water heaters 5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8516 for a mixer (motor driven appliances are 8509)
Kitchen appliances hsn code list
| Appliance | HSN | GST |
|---|---|---|
| Mixer grinder, blender | 8509 40 | 18% |
| Juicer, food processor | 8509 40 | 18% |
| Wet grinder, atta chakki for home | 8509 80 | 18% |
| Geyser, water heater, immersion rod | 8516 10 | 18% |
| Room heater, blower | 8516 29 | 18% |
| Hair dryer | 8516 31 | 18% |
| Electric iron | 8516 40 | 18% |
| Microwave oven | 8516 50 | 18% |
| Induction cooktop, OTG, rice cooker | 8516 60 | 18% |
| Electric kettle, coffee maker | 8516 71 | 18% |
| Toaster | 8516 72 | 18% |
| Water purifier | 8421 21 | 18% |
| Chimney | 8414 60 | 18% |
| Dishwasher | 8422 11 | 18% |
| Refrigerator | 8418 | 18% |
8509 hsn code: mixer and grinder
Heading 8509 covers electro mechanical domestic appliances with their own motor, other than vacuum cleaners. Mixer grinders, juicers, food processors and domestic wet grinders sit here. Commercial grinding machines for shops and hotels go to Chapter 84, such as 8438 for food machinery. Angle grinders are power tools under 8467, covered on the hand tools page.
8516 hsn code gst rate: heating appliances
Heading 8516 holds electric water heaters and geysers, space heaters, hair dryers, irons, microwave ovens, cooking ranges, induction plates, kettles and toasters. All are 18%. Solar cookers are 5%. Solar water heaters are 8419 12 at 5%, not 8516.
Water purifier and RO plant hsn code
Household water purifiers and RO units are 8421 21 at 18%. Industrial RO plants are also 8421 21 but may be supplied with installation as a works contract. Replacement filters and membranes are parts under 8421 99.
Chimney and dishwasher
Kitchen chimneys and dishwashers are bought less often than mixers, so dealers sometimes copy a code from an old invoice. Check these two lines carefully. A kitchen chimney is a hood with a fan under 8414 60 at 18%. A dishwasher for the home is 8422 11. Dishwashers were in the 28% slab before the reform and are now 18%.
Appliance dealer's bill
Appliance shop invoice: Mixer grinder 750 W, HSN 8509 40, 3 pieces, Rs 9,000. Storage geyser 15 litre, HSN 8516 10, 2 pieces, Rs 12,000. Taxable value Rs 21,000. CGST 9% Rs 1,890. SGST 9% Rs 1,890. Total Rs 24,780.
A shop that sells appliances and also repairs them should keep sales and repair bills separate, since repairs are a service under SAC 9987. Installation of a geyser or chimney billed separately is a service at 18%; see installation charges. Cooking vessels are on the utensils page.
The appliance codes above describe the usual classification in the present tariff. Combination devices and commercial models can fall under other headings, so match your product with the GST portal entry and ask a GST practitioner or chartered accountant if a product does more than one job.
Frequently asked questions
What is the GST rate on kitchen appliances?
Most kitchen appliances, including mixers, geysers, induction cooktops, microwaves, chimneys and purifiers, are 18%. Solar cookers and solar water heaters are 5%.
What is the mixer grinder hsn code?
Mixer grinders are 8509 40, at 18%.
What is the geyser hsn code?
Geysers and water heaters are 8516 10, at 18%.
What is the microwave oven hsn code?
Microwave ovens are 8516 50, at 18%.
What is the water purifier hsn code?
Household water purifiers are 8421 21, at 18%.