--- title: "New GST Rate for Fridge 2026: 18% Rate on Refrigerators, Freezers" description: "New GST rate on fridges in 2026 is 18% on single door and double door refrigerators. Apply the correct GST rate automatically with Busy on every invoice." canonical: "https://busy.in/gst-rates/fridge/" author: "Apurva Maheshwari" published: "2025-05-05T13:23:50.000Z" category: "GST Rates" --- - The GST rate for refrigerators in India has been reduced from **28% to 18% from 22 September 2025**. - Refrigerators are classified under **HSN 8418**, which covers refrigerators, freezers and other refrigerating or freezing equipment. - Refrigerator parts and components such as compressors and other eligible parts generally attract **18% GST**, depending on their classification. - Businesses can claim **Input Tax Credit (ITC)** on refrigerators purchased for eligible business use, subject to normal GST conditions and possession of a valid tax invoice. - The reduction from 28% to 18% lowers the GST burden on refrigerators for consumers. # New 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. ## **GST Rate on Refrigerators** Refrigerators and other refrigerating or freezing equipment under **HSN 8418 generally attract 18% GST** in India. This rate has applied since **27 July 2018**, when GST on HSN 8418 was reduced from 28% to 18%. | Product Type | GST Rate | | --- | --- | | Single-door refrigerator | **18%** | | Double-door / Multi-door refrigerator | **18%** | | Smart / Inverter refrigerator | **18%** | | Commercial refrigerator / freezer under HSN 8418 | **18%** | **Note:** Refrigerators under HSN 8418 were previously taxed at 28%. The rate was reduced to 18% from 27 July 2018 and continues at 18%. ## **GST on Refrigerator Accessories & Parts** Common accessories and components used in refrigerators generally attract 18% GST: | Item | GST Rate | | --- | --- | | Refrigerator compressor | **18%** | | Shelves, crispers and racks | **18%** | | Thermostats / sensors / control boards | **18%** | | Water dispenser attachments | **18%** | **Classification tip:** Use the HSN applicable to the specific component. Dedicated refrigerator parts may fall under HSN 8418, while compressors, thermostats, sensors and control boards may fall under their respective headings. These items generally attract 18% GST. ## **Old GST Rate on Refrigerators** ### **(Applicable Before 27 July 2018)** When GST was introduced, refrigerators under **HSN 8418 attracted 28% GST**. The rate was subsequently reduced to **18% from 27 July 2018**. | Product Type | Old GST Rate | | --- | --- | | Single-door refrigerator | **28%** | | Double-door / Multi-door refrigerator | **28%** | | Smart / Inverter refrigerator | **28%** | | Commercial refrigerator / freezer under HSN 8418 | **28%** | From **27 July 2018 onwards, refrigerators under HSN 8418 generally attract 18% GST**. Live Demo Available Today ## Register Business-Use Fridges as Fixed Assets for Depreciation Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## **HSN Code for Refrigerators** Refrigerators, freezers and other refrigerating or freezing equipment are generally classified under **HSN Code 8418**. | Product Description | HSN Code | GST Rate | | --- | --- | --- | | Household Refrigerators | 8418 | **18%** | | Deep Freezers / Chillers | 8418 | **18%** | | Commercial Display Coolers | 8418 | **18%** | Retailers and distributors must use the correct HSN code when issuing invoices and filing GST returns. **Note:** Refrigerators under HSN 8418 previously attracted 28% GST. The rate was reduced to 18% from **27 July 2018**. ## **Price Impact of GST on Refrigerators** Let’s take an example: If you’re buying a refrigerator priced at **₹30,000 (excluding tax):** - **GST @18% = ₹5,400** - **Total Invoice Value = ₹35,400** The reduction from the earlier 28% rate has lowered the GST burden on refrigerators. ## 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)**](https://busy.in/gst/what-expenses-can-be-claimed-as-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. **Get a Free Trial –** [**Best GST Accounting Software For Small Business**](https://busy.in/accounting-software/gst-accounting/) ## **Earlier GST on Refrigerator Accessories & Parts** Many refrigerator components and spare parts are classified separately under GST based on their specific HSN codes. Common examples include: | Item | GST Rate | | --- | --- | | Refrigerator compressor | **18% (subject to classification)** | | Shelves, crispers and racks | **18% (subject to classification)** | | Thermostat / sensors | **18% (subject to classification)** | | Water dispenser attachments | **18% (subject to classification)** | Businesses should classify refrigerator parts using the correct HSN code before applying the applicable GST rate. ## **Final Thoughts** The GST rate for refrigerators in India is **18%**, based on their classification under **HSN 8418**. Businesses purchasing refrigerators for eligible commercial purposes may claim **Input Tax Credit (ITC)**, subject to applicable GST conditions. Whether you operate in retail, hospitality, or cold chain logistics, understanding the applicable GST rate and correct HSN classification helps ensure better compliance and cost management. ## About the author **Apurva Maheshwari** 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 ### What is the GST rate for fridge in India? All types of refrigerators generally attract **18% GST under HSN code 8418**. ### Is GST the same for commercial refrigerators? Yes. Commercial refrigeration equipment such as chillers, deep freezers and display refrigerators generally attracts **18% GST**, depending on the applicable HSN classification. ### 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. GST may apply to refrigerator repair services and spare parts. The applicable rate depends on the classification of the service or part under GST. Businesses should use the correct HSN/SAC code while invoicing. ### Why is the gst on fridge in india so high? 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