Water Cooler GST Rate: Domestic and Industrial Use

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.

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    Is GST Applicable on Water Coolers?

    Yes. Under the GST (Goods and Services Tax) regime, water coolers are classified as electrical appliances under HSN Code 8418, which includes:

    • Water coolers
    • Refrigerated dispensers
    • Cooling cabinets
    • Industrial chillers

    GST on Water Cooler in India

    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%

    Domestic vs Industrial Water Cooler GST Comparison

    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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    Input Tax Credit on Water Cooler Purchases

    If you’re a business buying water coolers for:

    • Office premises
    • Hospitals or clinics
    • Retail or factory floors
    • Schools, colleges, or institutions

    You can claim Input Tax Credit on the GST paid, as long as it’s for business use.

    GST on Water Cooler Repair and AMC Services

    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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