GST Rate for Refrigerators in India: HSN Code, Tax Slabs & ITC Rules
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.
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GST Rate on Refrigeratorss
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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HSN Code for Refrigerators
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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Price Impact of GST on Refrigerators
Let’s take an example:
If you’re buying a refrigerator priced at ₹30,000 (excluding tax):
- GST @28% = ₹8,400
- Total Invoice Value = ₹38,400
This high tax rate makes refrigerators among the costliest items in terms of GST burden.
Input Tax Credit (ITC) on Refrigerators
For Businesses:
Businesses involved in:
- Selling refrigerators
- Running cold storage services
- Operating hotels, restaurants, or grocery stores
Can claim Input Tax Credit (ITC) on refrigerators purchased for business use. To claim ITC:
- The supplier must issue a valid tax invoice
- The purchase should be used for business activities only
No ITC is allowed on purchases for personal or employee use, even if bought under a business account.
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GST on Refrigerator Accessories & Parts
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.
Final Thoughts
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.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions (FAQs)
- What is the gst rate for fridge in India?All types of refrigerators attract 28% GST under HSN code 8418.
- Is GST the same for commercial refrigerators?Yes, commercial chillers, deep freezers, and display fridges also attract 28% GST.
- Can I claim ITC on refrigerators used in my store or restaurant?Yes, if the purchase is for business use and a valid GST invoice is provided.
- Is GST applicable to fridge repairs and spare parts?Yes, most spare parts and repair services are also taxed at 28%.
- Why is the gst on fridge in india so high?Refrigerators are considered durable luxury goods, hence taxed under the highest slab.
