HSN code 85163200 is the 8-digit tariff item for other hair-dressing apparatus, under heading 8516 and sub-heading 851632 (Chapter 85). GST is 5% or 18%, depending on what the goods are meant to be used for. Rates as of 2026-10-21.
HSN 85163200 at a glance
| Tariff item (8 digits) | 85163200 |
|---|---|
| Heading (4 digits) | 8516: 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 8544 |
| Sub-heading (6 digits) | 851632: Other hair-dressing apparatus |
| 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 |
| Description | Other hair-dressing apparatus |
| GST rate | 5% or 18%, by description |
The rate for 85163200 depends on what the goods are meant to be used for. 18% under 9/2025-CT(R), Schedule II, S. No. 489 for "Electric instantaneous or storage water heaters and immersion heaters; electric space..."; 5% under 9/2025-CT(R), Schedule I, S. No. 415 for "Solar cookers". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 85163200 the deciding question is what the goods are meant to be used for.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing 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 [other than solar cookers]; electric heating resistors, other than those of heading 8545 | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 489 |
| 7321 or 8516 | Solar cookers | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 415 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 85163200 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 85163200
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8516) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (851632) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85163200), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 8516
- HSN 85161000: Electric instantaneous or storage water heaters and immersion heaters (5% or 18%)
- HSN 85162100: Storage heating radiators (5% or 18%)
- HSN 85163100: Hair dryers (5% or 18%)
- HSN 85163300: Hand-drying apparatus (5% or 18%)
- HSN 85164000: Electric smoothing irons (5% or 18%)
- HSN 85165000: Microwave ovens (5% or 18%)
- HSN 85166000: Other ovens, cookers, cooking plates, boiling rings, grillers and roasters (5% or 18%)
- HSN 85167100: Coffee or tea makers (5% or 18%)
- HSN 85167200: Toasters (5% or 18%)
- HSN 85167910: Electro-thermic fluid heaters (electric instantaneous or storage water heaters and immersion heaters... (5% or 18%)
- HSN 85167920: Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of... (5% or 18%)
- HSN 85168000: Electric heating resistors (5% or 18%)
- HSN 85169000: Parts (5% or 18%)
See every rate entry for the heading on the HSN 8516 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).