GST on Washing Machines in India

Working out the GST on washing machines

Washing machines are taxed at a flat 18% across every type, so the arithmetic is straightforward. Multiply the taxable value by 18 percent to get the GST, then add it to the base price for the total.

• For an intra-state sale, the 18% splits into 9% CGST and 9% SGST.
• For an inter-state sale, a single 18% IGST applies instead.
• The calculator on this page is pre-set to the 18% rate and handles both cases.

A worked example

Suppose a washing machine has a taxable value of ₹25,000 before tax. Applying 18% GST works out as follows.

One rate across every type

Washing machines are refreshingly simple: 18% applies to everything under HSN 8450, and the type, capacity or brand makes no difference. The sub-code on the invoice may change but the rate does not.

A Samsung front-load, an LG top-load and an unbranded semi-automatic at the same price all carry identical GST. Brand affects the price, not the rate.

Where the classification can shift

HSN 8450 covers household and laundry-type machines. Very large industrial machinery used for textile processing can fall under 8451 instead, depending on its technical function, so a commercial laundry buying heavy equipment should confirm the code rather than assume. Getting 8450 versus 8451 wrong is the main classification risk in this category, and it matters because HSN reporting in GSTR-1 has been mandatory from a dropdown since February 2025 rather than manual entry.

Business purchases and ITC

A registered business buying a washing machine for commercial use, such as a laundromat, hotel or hostel, can claim the full 18% as input tax credit provided the invoice carries the correct HSN and the company GSTIN. A machine bought for an employee's personal use or for a director's home does not qualify. Manufacturers can claim ITC on components and raw materials in the normal way. Repair and servicing is a separate service at 18%, and repair shops can claim credit on the spare parts they buy.

Imports, online purchases and exchange offers

The 18% is identical whether you buy online or in a showroom, and the listed price is normally GST-inclusive. An inter-state order shows IGST rather than a CGST and SGST split. An imported machine attracts the same 18% IGST, but calculated on the assessable value plus customs duty, which is why imported units stay pricier despite the identical rate. As with other appliances, an exchange offer does not reduce the taxable value: trade in an old machine against a ₹30,000 listing and pay ₹25,000, and GST is still charged on ₹30,000.

The effect of the rate cut

Washing machines sat in the 28% bracket for much of the GST era and now sit at 18%, alongside televisions, refrigerators and air conditioners which were rationalised in the same move. On a ₹25,000 machine that is ₹4,500 of GST instead of ₹7,000, a saving of ₹2,500. Watch for old stock: units manufactured earlier may still carry a printed MRP calculated at the higher rate, but the GST on your invoice should reflect the current 18% regardless of what the box says.

Registration and compliance for sellers

An appliance dealer needs GST registration once turnover crosses ₹40 lakh for goods, or from the first sale if selling through an e-commerce operator. Invoices must carry the GSTIN, HSN 8450 and the tax breakup. From February 2025, HSN reporting in Table 12 of GSTR-1 uses a dropdown rather than manual entry, with 4-digit codes required up to ₹5 crore turnover and 6-digit above it. Reconciling ITC against GSTR-2B monthly catches supplier-side gaps before they become your problem.

Extended warranty and installation

An extended warranty or AMC bought with the machine is a separate service at 18%. Installation and demonstration charges, where billed, follow the same rate. Because the appliance and these services all sit at 18%, bundling them does not change the total, but each element should still be identifiable on the invoice for a clean ITC claim by a business buyer.

Frequently asked questions