New GST Rate for Refrigerators in India: HSN Code, Tax Slabs & ITC Rules
- The GST rate for all types of refrigerators in India has been reduced from 28% to 18% starting September 22, 2025.
- Refrigerators are classified under HSN code 8418, which includes all refrigeration appliances for domestic and commercial use.
- Accessories and parts for refrigerators, like compressors and shelves, are also taxed at the new 18% GST rate.
- Businesses can claim Input Tax Credit (ITC) on refrigerators bought for commercial purposes, provided they have a valid tax invoice.
- The high GST rate previously made refrigerators expensive, but the rate reduction aims to lower costs 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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New GST Rate on Refrigerators
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% |
Product Type
New GST Rate
Product Type
New GST Rate
Product Type
New GST Rate
Product Type
New GST Rate
Note: Items earlier at 28% shift to 18% under the rationalised slabs (no cess); exemptions unchanged where applicable.
New GST on Refrigerator Accessories & Parts
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% |
Item
New GST Rate
Item
New GST Rate
Item
New GST Rate
Item
New GST Rate
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.
Old GST Rate on Refrigeratorss
(Old GST Rates – Applicable Until 21st September)
Under the GST framework, refrigerators fall under the 28% tax slab, which is the highest bracket for household appliances.
| Product Type | New GST Rate |
|---|---|
| Single-door refrigerator | 28% |
| Double-door / Multi-door fridge | 28% |
| Smart / Inverter refrigerator | 28% |
| Commercial fridge / freezer | 28% |
Product Type
New GST Rate
Product Type
New GST Rate
Product Type
New GST Rate
Product Type
New GST Rate
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% |
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 .
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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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Old 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% |
Item
GST Rate
Item
GST Rate
Item
GST Rate
Item
GST Rate
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.
