Compressor HSN Code: Classification for Air, Industrial & Refrigerator Compressors
Compressors are used in many applications such as workshops, factories, cold rooms and even household refrigerators. For correct GST billing, you must use the right HSN code for each type of compressor. This guide explains the common HSN codes for air compressors, industrial compressors and refrigeration compressors and how GST is applied on them.
Compressor HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8414 | Air pumps, compressors, ventilators | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84141000 | Vacuum Pumps | 18% |
| 84141010 | Vacuum pumps >5 m3/h | 18% |
| 84141090 | Household Absorption Electric Refrigerators | 18% |
| 84142010 | Hand or foot-operated air pumps : Bicycle pumps | 18% |
| 84142020 | Hand pumps | 12% |
| 84142090 | Hand Or Foot-Operated Air Pumps | Other | 18% |
| 84143000 | Refrigerating compressors | 18% |
| 84144010 | Air compressors, Reciprocating | 18% |
| 84144020 | Centrifugal Air Compressors (Wheeled Chassis) | 18% |
| 84144030 | Air compressors, Screw | 18% |
| 84144090 | Air compressors: Wheeled chassis | 18% |
| 84145110 | Table Fans | 18% |
| 84145120 | Ceiling Fans | 18% |
| 84145130 | Pedestal Fans | 18% |
| 84145140 | Railway Carriage Fans | 18% |
| 84145150 | Wall Fans | 18% |
| 84145190 | Other Electric Fans | 18% |
| 84145910 | Fans : Other : Air circulator | 18% |
| 84145920 | Fans : Other : Blowers, portable | 18% |
| 84145930 | Industrial Fans | 18% |
| 84145990 | Fans : Other : Other | 18% |
| 84146000 | Hoods: Side <120 cm | 18% |
| 84147000 | Gas-tight biological safety cabinets | 18% |
| 84148011 | Air-conditioning gas compressors | 18% |
| 84148019 | Other | Gas Compressors| Other | 18% |
| 84148020 | Other : Free-piston generators for gas turbine | 18% |
| 84148030 | Other | Turbo Charger | 18% |
| 84148090 | Air or vacuum pumps, compressors, and fans | Other | 18% |
| 84149011 | Gas Compressor Parts | 18% |
| 84149012 | Bicycle pump parts | 18% |
| 84149019 | Parts: Air/vacuum pumps and compressors | 18% |
| 84149020 | Parts | Of Free Piston Generators | 18% |
| 84149030 | Parts | Of Electric Fans | 18% |
| 84149040 | Parts : Of Industrial fans, blowers | 18% |
| 84149090 | Air Pumps, Compressors & Ventilating Fans | 18% |
* GST rates may vary based on the latest GST notifications
What is the HSN code for air compressors?
In GST, most standalone air compressors are covered under Chapter 84 which deals with machinery and mechanical appliances. General purpose air compressors used in workshops, garages and small industries are usually classified under HSN 8414. This code broadly covers air or vacuum pumps, air compressors and similar machinery.
When you sell a standard air compressor unit, you normally mention HSN 8414 on the tax invoice and charge GST at 18%. If the compressor is supplied as part of a larger plant or machinery package, then the main machine’s HSN can sometimes apply. In such cases, you should check the contract and consult your tax advisor before finalising the HSN.
What Is the HSN Code for Compressors?
For most traders and manufacturers, the base HSN for compressors is 8414. Industrial air compressors, screw compressors and piston compressors also normally fall under the same chapter. You must carefully read the technical specification sheet to ensure that the machine is not classified under some other specific heading in Chapter 84.
Industrial compressors are usually larger units with higher capacity, used in factories, manufacturing plants and process industries. Domestic compressors are smaller and are often part of other appliances. From the GST point of view, both are generally covered under the same heading, but the final HSN can differ if the compressor is embedded inside another machine.
Are industrial and domestic compressors classified separately under HSN? In many cases, both use the same four digit chapter heading 8414. However, the detailed six or eight digit code can change based on the design, use and capacity of the compressor. Always refer to the full tariff description for precise classification.
Air and Industrial Compressors Classification Under HSN
Air and industrial compressors are broadly grouped based on how they work and where they are used. Small portable compressors, belt driven compressors or compressor units for pneumatic tools may still fall under the same HSN range, but some may get a more specific sub heading. Industrial screw compressors, booster compressors and high pressure compressors also stay within the 8414 group in most practical use cases.
How does GST apply to compressor products? Compressors are treated as machinery. Under current GST structure, most such machinery attracts 18% GST. This rate normally applies whether the compressor is sold as a standalone unit or as part of a compressed air system. Freight, installation and commissioning charges billed along with supply may also attract the same GST rate.
The HSN Code for Refrigerator Compressors
Refrigerator compressors are used in fridges, deep freezers, cold rooms and other refrigeration equipment. These are usually covered under a more specific heading like HSN 841430 which deals with compressors used in refrigerating equipment. If you are selling loose refrigerator compressors as spare parts, you should use this more specific code rather than the generic 8414 entry.
Can compressors used in different applications (for example, refrigeration or automotive) have different HSN codes? Yes. When the compressor is designed specially for a particular application, such as air conditioning, refrigeration or vehicle use, the tariff can place it under a more specific sub heading. Always check whether the compressor is a general purpose model or a specialised unit.
GST on Compressor Products
GST on most compressor products is charged at 18%. This includes air compressors, industrial compressors and refrigerator compressors, unless a specific notification gives a concessional rate for a particular use. The same rate commonly applies on spare parts supplied separately, provided they fall under the same chapter heading.
Are compressors for refrigeration categorized separately from air compressors? In tariff language, refrigeration compressors often have a more detailed sub heading, but in practice they still attract the standard 18% GST rate. The key is to select the correct HSN so that your invoice, e way bill and GST return reporting remain consistent and compliant.
As a Chartered Accountant with more than 8 years of experience, I have refined my skills in the field and developed a true passion for writing. I specialize in creating insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, I aim to share valuable insights that resonate with readers.
Frequently Asked Questions
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What is the HSN code for air compressors?
Most standalone air compressors are generally classified under HSN 8414, which covers air or vacuum pumps and compressors. This is the commonly used HSN for general purpose air compressor units.
-
Are industrial and domestic compressors classified separately under HSN?
Industrial and domestic compressors usually share the same four digit chapter heading 8414. However, the detailed six or eight digit HSN may differ based on design, capacity and end use of the compressor.
-
How does GST apply to compressor products?
Compressor products are treated as machinery and usually attract 18% GST. This rate generally applies to air compressors, industrial compressors and refrigeration compressors, unless a specific notification provides a concessional rate.
-
Can compressors used in different applications (e.g., refrigeration, automotive) have different HSN codes?
Yes. Compressors specially designed for refrigeration, air conditioning or automotive use can fall under more specific sub headings of Chapter 84. You should check the full tariff description and technical specs before finalising the HSN.
-
Are compressors for refrigeration categorized separately from air compressors?
Refrigeration compressors are often classified under a more specific code such as HSN 841430. Even though the GST rate may still be 18%, using the correct HSN helps in accurate reporting and compliance.