Refrigerators are a key part of every Indian household, especially with growing demand for energy-efficient and smart cooling appliances. But when you buy a refrigerator, you’re not just paying for the product—you’re also paying a significant amount in tax. In this article, we explain the gst on fridge in india, including the applicable rate, HSN code, and its impact on pricing and input tax credit for businesses.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for refrigerators (HSN 8418) and common parts (no compensation cess).
Product Type | New GST Rate |
---|---|
Single-door refrigerator | 18% |
Double-door / Multi-door fridge | 18% |
Smart / Inverter refrigerator | 18% |
Commercial fridge / freezer | 18% |
Note: Items earlier at 28% shift to 18% under the rationalised slabs (no cess); exemptions unchanged where applicable.
Common accessories and components used in refrigerators:
Item | New GST Rate |
---|---|
Refrigerator compressor | 18% |
Shelves, crispers, racks | 18% |
Thermostat / sensors / control boards | 18% |
Water dispenser attachments | 18% |
Classification tip: Use the relevant HSN for parts (e.g., 8418.99 for parts of refrigerators; dedicated controllers/sensors may fall under their specific chapters). Rate remains 18% unless specifically notified.
Under the GST framework, refrigerators fall under the 28% tax slab, which is the highest bracket for household appliances.
Product Type | GST Rate |
---|---|
Single-Door Refrigerator | 28% |
Double-Door / Multi-Door Fridge | 28% |
Smart / Inverter Refrigerator | 28% |
Commercial Fridge / Freezer | 28% |
Whether you’re buying a basic model or a smart fridge with advanced features, the fridge gst rate remains consistent at 28%.
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Refrigerators and deep freezers are classified under HSN Code 8418, which includes all refrigeration appliances used for domestic and commercial purposes.
Product Description | HSN Code | GST Rate |
---|---|---|
Household Refrigerators | 8418 | 28% |
Deep Freezers / Chillers | 8418 | 28% |
Commercial Display Coolers | 8418 | 28% |
Retailers and distributors must use the correct HSN code when issuing invoices and filing GST returns.
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Let’s take an example:
If you’re buying a refrigerator priced at ₹30,000 (excluding tax):
This high tax rate makes refrigerators among the costliest items in terms of GST burden.
Businesses involved in:
Can claim Input Tax Credit (ITC) on refrigerators purchased for business use. To claim ITC:
No ITC is allowed on purchases for personal or employee use, even if bought under a business account.
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Many accessories and components used in refrigerators are also taxed at 28%. Examples include:
Item | GST Rate |
---|---|
Refrigerator Compressor | 28% |
Shelves, Crispers, Racks | 28% |
Thermostat / Sensors | 28% |
Water Dispenser Attachments | 28% |
Be sure to classify spare parts correctly using relevant HSN codes when dealing in parts or providing service.
The gst rate for fridge in India is 28%, reflecting its classification as a high-end consumer appliance. While this raises the cost for buyers, businesses can offset this with Input Tax Credit (ITC) when used commercially. Whether you’re in retail, hospitality, or cold chain logistics, knowing the fridge gst rate and the correct HSN code ensures smooth compliance and cost management.