Exhaust Fan HSN Code: Classification for Bathroom, Ventilation, and Industrial Fans
Exhaust fans are important for keeping homes, shops, offices and factories safe and comfortable. They remove hot air, smoke, steam and bad smell from a room and improve ventilation. For GST filing, it is important to use the correct exhaust fan HSN code so that tax is charged and reported in a proper way for both buyer and seller.
Under GST, exhaust fans are treated as electrical machinery. They fall under the same HSN chapter that covers fans, blowers and ventilation equipment. The exact HSN code depends on the type of fan, its use and whether you are dealing in complete fans or spare parts.
What is the HSN Code for Exhaust Fans?
Most exhaust fans are classified in chapter 84 under the heading for fans and ventilating equipment. Wall mounted bathroom exhaust fans, kitchen exhaust fans and roof mounted exhaust fans usually come under the same group. Industrial exhaust fans used in factories and warehouses also fall in this chapter but may use a more specific line item depending on size and design.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 84145110 | Fans and ventilating or recycling fans | Bathroom or kitchen exhaust fan for domestic use | 18% |
| 84145120 | Ceiling and roof mounted fans for air circulation | Roof mounted exhaust or ventilation fan | 18% |
| 84145930 | Industrial fans and blowers | Heavy duty industrial exhaust fan | 18% |
| 84149000 | Parts of fans, blowers and ventilating equipment | Spare parts and accessories of exhaust fans | 18% |
How Bathroom Exhaust Fans Are Classified Under HSN?
Bathroom exhaust fans for houses and small shops are usually small wall mounted or ceiling mounted units. They are sold as complete electrical fans with motor, blades and body. These products are grouped under the same HSN code that covers other household fans because they work in the same way and use the same type of motor.
If you are selling only spare parts like blades, grills or motors for bathroom exhaust fans, then you need to use the parts code for fans. In that case, the invoice should clearly mention that the goods are parts of fans so that there is no confusion during GST assessment.
The Difference Between Ventilation and Industrial Exhaust Fans under HSN
Small ventilation fans for homes, restaurants and small offices are normally treated like domestic fans. Their HSN code is the same as other small fans and the GST rate also remains the same. Industrial exhaust fans used in factories, workshops and warehouses are usually bigger, have stronger motors and are designed for continuous running. They often fall under a more specific industrial fan line within the same chapter.
Even though domestic and industrial exhaust fans share the same broad heading, the detailed description in the invoice should show whether the product is for household use or for industrial ventilation. This helps taxpayers avoid disputes during audits and assessments.
GST on Exhaust Fans and Their Classification
Under the current GST structure, exhaust fans, ventilation fans and most other electrical fans are taxed at the standard goods rate of eighteen percent. This rate usually applies to both domestic and industrial exhaust fans. Parts of fans are also covered under the same rate unless there is a special notification for a particular product.
Input tax credit is available to registered businesses on the GST paid on exhaust fans used in their business. For example, a restaurant can claim credit on exhaust fans installed in the kitchen and dining area. The key point is to use the correct exhaust fan HSN code on every purchase and sales invoice so that the GST returns match the actual nature of goods.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the common HSN code for bathroom exhaust fans?
Most bathroom exhaust fans for domestic use are covered under the HSN code group for fans and ventilating fans, which is generally mapped to code 84145110. Always check the latest rate notification and your product catalogue.
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Are industrial exhaust fans covered under the same HSN code as domestic exhaust fans?
Industrial exhaust fans also fall under the same heading for fans and ventilating equipment. They may use a more specific line item within that heading, but the GST rate is usually the same as for domestic fans.
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What is the GST rate on exhaust fans?
Exhaust fans normally attract GST at the rate of eighteen percent. This applies to domestic and industrial models as well as most spare parts.
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Do spare parts of exhaust fans have a different HSN code?
Yes. When you sell only parts or accessories of fans, you should use the HSN code for parts of fans and blowers, commonly shown as 84149000. The GST rate on such parts is also eighteen percent in most cases.
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Why is it important to mention the correct exhaust fan HSN code on the invoice?
Correct HSN coding helps you charge the right GST rate, claim proper input tax credit and avoid problems during audits. It also makes it easier for accountants to report sales and purchases in GST returns without mismatch.