Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8516Electric 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
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
- Customs duty
- 10% to 20%
- 16 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 4.6% to 7%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
14 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8516 10 00 | Electric instantaneous or storage water heaters and immersion heaters | 20% | 5% or 18% | units |
| 8516 21 00 | Storage heating radiators | 20% | 5% or 18% | units |
| 8516 29 00 | Other | 20% | 5% or 18% | units |
| 8516 31 00 | Hair dryers | 20% | 5% or 18% | units |
| 8516 32 00 | Other hair-dressing apparatus | 20% | 5% or 18% | units |
| 8516 33 00 | Hand-drying apparatus | 20% | 5% or 18% | units |
| 8516 40 00 | Electric smoothing irons | 20% | 5% or 18% | units |
| 8516 50 00 | Microwave ovens | 20% | 5% or 18% | units |
| 8516 60 00 | Other ovens; cookers, cooking plates, boiling rings, grillers and roasters | 20% | 5% or 18% | units |
| 8516 71 00 | Coffee or tea makers | 20% | 5% or 18% | units |
| 8516 72 00 | Toasters | 20% | 5% or 18% | units |
| 8516 79 | Other | 20% | 5% or 18% | units |
| 8516 80 00 | Electric heating resistors | 20% | 5% or 18% | units |
| 8516 90 00 | Parts | 10% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 16 tariff items: 10% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 16 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 415 | Solar cookers | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 489 | 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% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrio-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 | 1.7% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 16 tariff items
China: the same goods (8516)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 32 in force and 2 expired under 8516. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8516.10.10.00 | Storage electric water heaters储存式电热水器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AL |
| 8516.10.20.00 | Instantaneous electric water heaters即热式电热水器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AL |
| 8516.10.90.00 | Other electric water heaters其他电热水器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AL |
| 8516.21.00.00 | Electric storage heaters电气储存式散热器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | None |
| 8516.29.10.00 | Electric soil heaters电气土壤加热器 | 5.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | None |
| 8516.29.20.00 | Radiant space heaters辐射式空间加热器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | L |
| 8516.29.31.00 | fan-assisted convection space heaters风扇式对流空间加热器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | L |
| 8516.29.32.00 | Liquid-filled convection space heaters充液式对流空间加热器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | L |
| 8516.29.39.00 | Other convection space heaters其他对流式空间加热器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | L |
| 8516.29.90.00 | Electric space heaters电气空间加热器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | L |
| 8516.31.00.00 | Hair dryers电吹风机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALM |
| 8516.32.00.00 | Other electro-thermic hairdressing apparatus其他电热理发器具 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALM |
| 8516.33.00.00 | Electric hand dryers电热干手器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALM |
| 8516.40.00.00 | Electric irons电熨斗 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALM |
| 8516.50.00.00 | Microwave ovens微波炉 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | ALMR |
| 8516.60.10.00 | Induction cookers电磁炉 | 5.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | AL |
| 8516.60.30.00 | Electric rice cookers电饭锅 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALR |
| 8516.60.40.00 | Electric woks电炒锅 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AR |
| 8516.60.50.00 | Electric ovens电烤箱 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALM |
| 8516.60.90.00 | Other electric furnaces其他电热炉 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALM |
| 8516.71.10.00 | Drip-type coffee makers滴液式咖啡机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALR |
| 8516.71.20.00 | Percolator coffee makers蒸馏渗滤式咖啡机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALR |
| 8516.71.30.00 | Pump-action coffee makers泵压式咖啡机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALR |
| 8516.71.90.00 | Other electric coffee makers and tea makers其他电热咖啡机和茶壶 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALR |
| 8516.72.10.00 | Household automatic bread makers家用自动面包机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALMR |
| 8516.72.20.00 | Slot-type toasters片式烤面包机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALMR |
| 8516.72.90.00 | Other electric toasters其他电热烤面包器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | ALMR |
| 8516.79.10.00 | Electric water heaters电热饮水机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AL |
| 8516.79.90.00 | Other electric heating apparatus其他电热器具 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | AL |
| 8516.80.00.00 | Heating resistors加热电阻器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | None |
| 8516.90.10.00 | Parts of soil heaters and heating resistors土壤加热器及加热电阻器零件 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8516.90.90.00 | Other parts of goods of heading 8516品目8516所列货品的其他零件 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous8515Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermetsOne level upChapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articlesNext8517Telephone sets, smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of vice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.