Electric water heaters (geysers) and immersion heaters.
本页尚未翻译,因此以英文显示。
Geyser falls under HSN 8516, in chapter 85 (Electrical equipment and electronics).
Electric geysers and immersion rods are subheading 851610 and taxed at 18%. Gas water heaters are heading 8419, and solar water heaters (841912) were cut to 5% on 22 September 2025.
| Code | Description |
|---|---|
| 851610 | Electric instantaneous or storage water heaters and immersion heaters |
The GST rate on geyser is 18%. 18% on electric water heaters. Solar water heaters and systems (841912) are 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8516 |
| Above Rs 5 crore | 6 on every invoice | 851610 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Here is how a line for geyser looks on a tax invoice within one state: 3 × geyser at Rs 7,500.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Geyser | 8516 | 3 × geyser | 7,500.00 | 22,500.00 | 2,025.00 | 2,025.00 | 26,550.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,050.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Products often bought, sold or invoiced together with geyser:
Geyser falls under HSN 8516: electric water heaters (geysers) and immersion heaters. Common 6 digit codes are 851610 for electric instantaneous or storage water heaters and immersion heaters.
18% on electric water heaters. Solar water heaters and systems (841912) are 5%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8516 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 851610, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.