Fan HSN Code: Understanding HSN Classifications for Fan Products
Fans are used in almost every home, shop and office for cooling and air circulation. They come in many types such as ceiling fans, pedestal fans, wall fans , table fans and exhaust fans .
To charge GST correctly and keep records clear, businesses need to use the correct fan HSN code for all fan products and related items like regulators and cooling fans.
What Is the Fan HSN Code?
Under GST, most electrical fans are classified in chapter 85 which covers electrical machinery and equipment and parts of such items.
Ceiling fans, pedestal fans, wall fans, table fans and similar air circulation fans are generally grouped under HSN code 8414, which covers air or vacuum pumps, air or other gas compressors and fans.
Within this group, household fans are mapped to detailed six digit and eight digit codes meant for electric fans. In regular trading practice, many suppliers use 8414 as the base fan HSN code and add more detail in the item description for the specific type of fan.
This single family of codes allows different types of electric fans for domestic and industrial use to be grouped under one broad heading for GST classification.
Fan 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
HSN Code for Ceiling Pedestal Wall and Table Fans
Ceiling fans used in homes, shops and offices are electric fans mounted on the ceiling and are covered under the same broad fan heading in chapter 85. Their detailed codes identify them as ceiling mounted electric fans.
Pedestal fans, wall fans and table fans are also electric fans with similar motors and blades but with different mounting arrangements. They fall under the same fan group in the tariff because they are all electric fans designed for air circulation.
Exhaust fans are used in kitchens, bathrooms, factories and warehouses to remove hot or stale air. These are also classified as electric fans under the same broad heading as other fans, though their detailed codes reflect their design for exhaust rather than circulation.
Fan regulators and some other control devices are electrical accessories used with fans. In many cases, regulators are classified separately under electrical apparatus headings rather than the fan heading itself, since they are switches or speed control devices and not fans. Businesses should classify the fan and its regulator as separate items when they are billed individually.
GST on Fans and HSN Code Classification
Under the current GST rate structure, most electric fans under the fan heading in chapter 85 attract 18% GST. This rate commonly applies to ceiling fans, pedestal fans, wall fans, table fans and exhaust fans supplied for domestic and commercial use.
Some very basic or energy efficient fan models may receive promotional treatment under special schemes, but as a general rule fan products are treated as standard electrical appliances under the 18% slab.
Fan regulators and other control devices are usually taxed at the same 18% slab when they are supplied as separate electrical goods. When a fan and regulator are sold together as a single unit, the GST treatment typically follows the main fan item.
For GST compliance, fan manufacturers and distributors assign HSN codes based on the fan heading in chapter 85 in their product master. They print these codes on every outward invoice along with the GST rate and tax amount. During GST return filing, they report sales of fans in HSN wise summaries so that the tax department can see the turnover under the fan category.
On the buyer side, dealers, builders and institutions that purchase fans for further resale or for use in their business claim input tax credit on the GST paid, subject to general conditions. Correct HSN classification and rate selection help avoid disputes during audits and keep the credit chain intact.
Conclusion
The fan HSN code system places most electric fans in chapter 85 under the air and gas moving equipment heading. Ceiling fans, pedestal fans, wall fans, table fans and exhaust fans all sit within this family through specific detailed codes.
When businesses map each type of fan to the correct HSN group and apply the standard GST slab of 18% in normal cases, their invoices remain accurate and input tax credit flows smoothly for dealers and end users. This reduces the risk of notices, interest and penalties that can arise from wrong classification or GST rate on fan products.
I’m CA Chintan Rathod, a Chartered Accountant based in Nagpur with over 4 years of experience. I specialise in Taxation, helping individuals and businesses plan and file their taxes accurately while staying compliant with the latest regulations. My approach is focused on practical, easy-to-understand guidance so clients can make better financial decisions with confidence.
Frequently Asked Questions
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What is the HSN code for fans in India?
In India, most electric fans such as ceiling fans, pedestal fans, wall fans and table fans are classified in chapter 85 under the fan heading, which covers electric fans used for air circulation.
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Are ceiling fans and pedestal fans classified under the same HSN code?
Yes. Ceiling fans, pedestal fans and other household electric fans generally fall under the same fan heading in chapter 85. Their detailed codes reflect the type of fan but they are all grouped within the same fan family for GST purposes.
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How does the GST apply to exhaust fans?
Exhaust fans are also treated as electric fans under the same broad heading. Like other electric fans, they generally attract 18% GST under the current rate structure for electrical appliances.
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What are the GST rates for fans under the HSN code?
Most electric fans for domestic and commercial use are taxed at 18% GST. This rate typically covers ceiling fans, pedestal fans, wall fans, table fans and exhaust fans unless a specific notification gives a special rate.
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How do fan manufacturers use the HSN code for GST filing?
Fan manufacturers assign the correct fan HSN code from chapter 85 to each product in their item master and print it on invoices. They then report sales HSN wise in their GST returns so that tax on fan products is correctly declared and input tax credit can be traced by their buyers.