What is the GST (IGST) rate for HSN code 85161000?

HSN code 85161000 (Water Heater (Geyser)) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85161000?

The Basic Customs Duty (BCD) for HSN code 85161000 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85161000 cover?

HSN code 85161000 covers Water Heater (Geyser). It sits under Chapter 85 – 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, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

What is the unit of measurement for HSN code 85161000?

The standard unit of quantity (UQC) for HSN code 85161000 is u, as listed in the Customs Tariff.

What is the HSN code for a geyser / water heater?

Electric instantaneous or storage water heaters and immersion heaters are classified under 85161000 within heading 8516.

HSN Code Finder · Product

Water Heater (Geyser) HSN Code 8516

Q: What is the HSN code for Water Heater (Geyser)?

The HSN code for Water Heater (Geyser) is 85161000, classified under Chapter 85 – 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 of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Electric water heaters (geysers) and immersion heaters are classified under HSN heading 8516. Instantaneous/storage water heaters have a dedicated tariff item.

Search any HSN code

Heading

8516

Primary code

85161000

GST / IGST

18%

Customs duty (BCD)

20%

Water Heater (Geyser) HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8516 (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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85161000	Electric instantaneous or storage water heaters and immersion heaters soil heating apparatus :	18%	20%
85162100	Storage heating radiators	18%	20%
85162900	Other drying apparatus :	18%	20%

FTA preferential rates: 8 partner agreement(s) listed for 85161000; best preferential rate 0% via Least Developed Countries; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for water heater (geyser)?

The HSN code for water heater (geyser) is 8516 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for water heater (geyser) the most common is 85161000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How water heater (geyser) is classified under HSN

The HSN classification for water heater (geyser) narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85164-digit headingELECTRIC 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
8516106-digit subheadingELECTRIC 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
851610008-digit tariff itemElectric instantaneous or storage water heaters and immersion heaters soil heating apparatus :

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST on water heater (geyser)

Water Heater (Geyser) (HSN 8516) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85161000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported water heater (geyser)

When water heater (geyser) (HSN 85161000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85161000 →

Conclusion

The HSN code for water heater (geyser) is 8516 at the heading level, with 85161000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.