Cooler HSN Code for GST Filing
Air coolers and water coolers are common in Indian homes, shops, offices and schools where they provide comfort during hot weather. Businesses also install large coolers in factories, warehouses and public areas for staff and visitors.
To use the cooler HSN code correctly and apply the right GST rate, traders, dealers and installers need to understand how air coolers and water coolers are classified under GST and how the three slab structure of 5%, 18% and 40% from 22 September 2025 generally applies to these products.
How Are Air and Water Coolers Classified for GST?
Under GST, air coolers are generally treated as mechanical appliances that move air across cooling pads and help lower the temperature in a room. They are grouped in the machinery chapter in a family that covers machines with individual functions not covered elsewhere.
Water coolers are used to chill drinking water and keep it cool through a refrigeration system. For classification, they are normally placed along with refrigerating and cooling equipment in the chapter that covers refrigerators, freezers and similar machines.
Key Cooler HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8479 | Air coolers | Room air coolers for homes, shops and offices | 18% |
| 8479 | Industrial air coolers | Large desert coolers and ducted air coolers for halls and factories | 18% |
| 8418 | Water coolers | Drinking water coolers and storage type water chilling units | 18% |
What is the HSN Code for Water Coolers and Their GST Rate?
Water coolers that chill and dispense drinking water are usually classified in the refrigerating equipment family. This family also covers refrigerators, freezers and chilled cabinets used in homes, shops and industrial locations.
Under the present GST structure, most general refrigerating and cooling appliances are placed in the standard 18% slab. Water coolers therefore commonly attract 18% GST, unless a specific notification grants a concessional rate in a special situation.
When creating stock items in the accounting software, each water cooler model should be mapped to the correct HSN family and the normal 18% rate should be set, with a note that the rate may vary if a particular project or scheme is covered by a separate concession.
How to Ensure Correct HSN Code Application for Air Coolers?
For air coolers, the first step is to confirm that the product is a typical air cooler unit and not an air conditioner or another type of appliance. Air coolers use water evaporation and air flow, while air conditioners use compressors and refrigerant gas.
Once this is clear, most room air coolers and larger desert coolers can be grouped together in the same machinery family. The same HSN family can cover plastic body and metal body coolers, tower coolers and window type coolers as long as their basic working principle is the same.
In GST returns, outward supplies of air coolers are usually reported with this common HSN code and are taxed at the standard 18% slab. If any government decision changes the slab in future, the rate in the item master can be updated while the HSN family generally remains the same.
Why Does the GST Rate Vary for Air and Water Coolers?
Although air coolers and water coolers are both cooling devices, they belong to different machinery families in the tariff and can in some cases face different treatment if a special concession is given for one type of equipment.
In the general three slab structure, both air coolers and water coolers fall in the 18% slab as regular consumer and commercial appliances. However, where a water cooler or cooling system is supplied as part of a larger project, such as a drinking water scheme, the overall contract may sometimes be eligible for special treatment under separate rules.
To avoid mistakes, businesses should not assume that all cooling equipment is treated in the same way. Instead, they should look at the type of cooler, the exact description used on the invoice and any relevant notification before fixing the GST rate in their accounts.
Conclusion
Cooler HSN codes place air coolers in a machinery family for appliances with individual functions and place water coolers in the family for refrigerating and cooling equipment. Under the present three slab GST structure, both types generally fall in the 18% slab as standard appliances.
By mapping each cooler model to the correct HSN family, choosing the right slab and applying the same details on every invoice, traders and installers can issue accurate bills, support smooth input tax credit for buyers and keep GST returns for cooling equipment clear and compliant.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for air coolers?
Air coolers are usually classified in the machinery chapter in a family that covers machines with individual functions not specified elsewhere. This family is used for room air coolers and larger desert coolers.
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Does the HSN code for water coolers differ from air coolers?
Yes. Water coolers that chill and dispense drinking water are normally classified with refrigerating and cooling equipment, while air coolers are grouped with other mechanical appliances that move air across cooling pads.
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How is GST rate applied to air and water coolers?
In the present three slab system, both air coolers and water coolers are commonly taxed at 18% as regular appliances. A different rate may apply only when a specific notification grants a concession for a special project or scheme.
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Are all types of coolers classified under the same HSN code?
Most air coolers for homes and commercial spaces can share one machinery family, while most drinking water coolers share another family for refrigerating equipment. The exact code depends on the design and main function of the cooler.
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How do I apply the correct cooler HSN code in GST returns?
First decide whether the product is an air cooler or a water cooler and map it to the correct HSN family in your item master with the usual 18% slab. Then use these details on every invoice so that outward supplies are captured correctly in GSTR one and other GST returns.