New GST Rate for Refrigerators in India: HSN Code, Tax Slabs & ITC Rules
- GST on refrigerator in India is currently 18%. The rate remained unchanged on 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 refrigerator GST rate was reduced from 28% to 18% in 2018 and continues at 18%.
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 Refrigerators
Refrigerators and other refrigerating or freezing equipment under HSN 8418 generally attract 18% GST in India. The refrigerator GST rate has remained 18% since 27 July 2018, when it was reduced from 28%.
| Product Type | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|
| Single-door refrigerator | 18% | 18% |
| Double-door / Multi-door refrigerator | 18% | 18% |
| Smart / Inverter refrigerator | 18% | 18% |
| Commercial refrigerator / freezer under HSN 8418 | 18% | 18% |
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Note: Refrigerators under HSN 8418 were taxed at 28% before 27 July 2018. The rate was reduced to 18% from 27 July 2018 and remained unchanged on 22 September 2025. The current schedule continues to place HSN 8418 at 18%.
GST on Refrigerator Accessories & Parts
| Item | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|
| Refrigerator compressor | 18% | 18% |
| Shelves, crispers and racks | 18% | 18% |
| Thermostats / sensors / control boards | 18% | 18% |
| Water dispenser attachments | 18% | 18% |
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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.
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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% |
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Retailers and distributors must use the correct HSN code when issuing invoices and filing GST returns.
Note: Refrigerators under HSN 8418 attracted 28% GST before 27 July 2018. The rate was reduced to 18% from 27 July 2018 and was already 18% before the September 2025 GST update.
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) 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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Final Thoughts
The GST on fridge and refrigerators in India is generally 18% 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.
