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.
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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.
Cooler HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section Field | Section Value |
|---|---|
| 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 |
Section Field
Section Value
Section Field
Section Value
Section Field
Section Value
Chapter Classification
| Chapter Field | Chapter Value |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
Chapter Field
Chapter Value
Chapter Field
Chapter Value
Chapter Field
Chapter Value
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84151010 | Split System Air Conditioners | 28% |
| 84151090 | Window/wall AC: Split system: Other | 28% |
| 84152010 | Vehicle air conditioners, for buses | 28% |
| 84152090 | Used in motor vehicles: Other | 28% |
| 84158110 | Split AC (2+ Tonnes) | 28% |
| 84158190 | Reversible Heat Pumps | 28% |
| 84158210 | Split AC (≥2 Tonnes, Refrigerating Unit) | 28% |
| 84158290 | Refrigerating unit, other | 28% |
| 84158310 | Split AC (≥2 Tonnes, Non-Refrigerating Unit) | 28% |
| 84158390 | Non-refrigerating unit: Other | 28% |
| 84159000 | Air Conditioning Machines & Parts | 28% |
| 84181010 | Commercial Refrigerator-Freezers | 18% |
| 84181090 | Refrigerator-freezers: Other | 18% |
| 84182100 | Refrigerators, household type: Compression-type | 18% |
| 84182200 | Agricultural Product Dryers | 18% |
| 84182900 | Refrigerators, household type: Other | 18% |
| 84183010 | Commercial Electrical Chest Freezers (≤800 l) | 18% |
| 84183090 | Chest freezers | 18% |
| 84184010 | Freezers – Upright, ≤900L, electrical | 18% |
| 84184090 | Upright freezers ≤900l | 18% |
| 84185000 | Storage/Display Refrigeration Furniture | 18% |
| 84186100 | Heat Pumps (Non-8415) | 18% |
| 84186910 | Ice Making Machinery | 18% |
| 84186920 | Other refrigerating or freezing equipment; heat pumps | 18% |
| 84186930 | Non-Automatic Vending Machines | 18% |
| 84186940 | Refrigeration Equip. (Leather Industry)0 | 18% |
| 84186950 | Refrigerated Farm Tanks | 18% |
| 84186990 | Refrigeration equipment; heat pumps | 18% |
| 84189100 | Refrigerating or Freezing Equipment Furniture Parts | 18% |
| 84189900 | Parts of Pumps and Pumping Machinery | 18% |
* GST rates may vary based on the latest GST notifications
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.
