Water coolers are essential for homes, offices, schools, hospitals, and factories—providing access to cold drinking water, especially during hot Indian summers. But whether you’re buying one for home or business, it’s important to know the water cooler GST rate. This blog explains how GST applies to different types of water coolers, from household dispensers to industrial chillers.
Yes. Under the GST (Goods and Services Tax) regime, water coolers are classified as electrical appliances under HSN Code 8418, which includes:
Water Cooler Type | HSN Code | GST Rate |
---|---|---|
Domestic water coolers (small units) | 8418 | 18% |
Bottled water dispensers | 8418 | 18% |
Industrial water coolers/chillers | 8418 | 18% |
Solar-powered water cooling systems | 8418 / 8419 | 12% or 18% |
Category | Usage | GST Rate | Remarks |
---|---|---|---|
Domestic | Homes, small offices | 18% | Plug-and-use coolers |
Industrial | Factories, large canteens | 18% | High-capacity cooling machines |
Water dispenser | Offices, reception areas | 18% | Includes heating/cooling combo |
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If you’re a business buying water coolers for:
You can claim Input Tax Credit on the GST paid, as long as it’s for business use.
Service Type | SAC Code | GST Rate |
---|---|---|
Water cooler repair | 9987 | 18% |
AMC or maintenance plans | 9987 | 18% |
Whether you’re a homeowner buying a dispenser or a facility manager purchasing industrial coolers, understanding the GST on water cooler helps with pricing, GST invoices and returns, and claiming Input Tax Credit (ITC) where applicable.
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