HSN Code 85163300 -- – Electric instantaneous or storage water heaters and immersion heaters; electric (GST Rate 5%)

HSN Code 85163300

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic 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 - electro-thermic hair-dressing or hand-drying apparatus : hand-drying apparatus

HSN85163300

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic 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 - electro-thermic hair-dressing or hand-drying apparatus : hand-drying apparatus

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 85 -- Electrical machinery and equipment
Heading: 8516
Subheading: 851633
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Electric instantaneous or storage water heaters and immersion heaters; electric . GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Electrical machinery and equipment

85163100
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85163200
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85161000
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85162100
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85162900
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Frequently asked questions

What is HSN Code 85163300?
HSN Code 85163300 is the official Harmonized System of Nomenclature code for Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85163300?
HSN Code 85163300 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85163300 belong to?
HSN Code 85163300 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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