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.
Experience the power of Expert Accounting
Join our guided walkthrough to see how BUSY can transform your business operations.
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.
Exhaust Fan 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 |
|---|---|---|
| 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
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.
