New GST Rate for Refrigerators in India: HSN Code, Tax Slabs & ITC Rules
- 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.
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. 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% |
Product Type
GST Rate
Product Type
GST Rate
Product Type
GST Rate
Product Type
GST Rate
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% |
Item
GST Rate
Item
GST Rate
Item
GST Rate
Item
GST Rate
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% |
Product Type
Old GST Rate
Product Type
Old GST Rate
Product Type
Old GST Rate
Product Type
Old GST Rate
From 27 July 2018 onwards, refrigerators under HSN 8418 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% |
Product Description
HSN Code
GST Rate
Product Description
HSN Code
GST Rate
Product Description
HSN Code
GST Rate
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) 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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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) |
Item
GST Rate
Item
GST Rate
Item
GST Rate
Item
GST Rate
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.
