Fridge HSN Code: Classification for Domestic and Commercial Refrigerators
Refrigerators are essential appliances for homes, shops, hotels and cold storage units. Under GST, fridges and freezers are grouped under specific HSN codes in the refrigeration equipment chapter.
Using the correct fridge HSN code helps suppliers charge the right GST rate, gives clarity to buyers who claim input tax credit and avoids mismatch issues in GST returns and departmental audits.
HSN code and GST rate for common refrigerator products
| Product | Description | HSN code | Typical GST rate |
|---|---|---|---|
| Domestic single or double door fridge | Household refrigerator used for food storage in homes. | 84182100 | 18% |
| Combined refrigerator-freezer unit | Fridge with built-in freezer compartment used in homes and small shops. | 84181000 | 18% |
| Commercial refrigerator or deep freezer | Large capacity fridge or freezer used in hotels, restaurants and stores. | 84185000 | 18% |
What is the HSN Code for Refrigerators?
Most refrigerators and freezers are classified under chapter 84, which covers refrigeration and air conditioning equipment. Common household refrigerators are often covered under HSN 84182100 or related subheadings depending on their design.
For example, combined refrigerator and freezer units used at home are classified under the specific refrigerator subheadings, while commercial deep freezers, display coolers and similar appliances use other subheadings within the same 8418 heading.
How Domestic and Commercial Fridges Are Classified under HSN?
Domestic fridges used in homes are generally classified under the refrigerator subheadings of 8418, which cover household type refrigerators with separate compartments or combined freezer sections.
Commercial refrigerators and freezers, such as those used in restaurants, supermarkets and dairy shops, are also classified under 8418 but may use subheadings meant for commercial or large capacity equipment. The exact code depends on technical specifications and usage.
The HSN Code for Different Types of Refrigerators
Upright fridges, double door fridges, side by side refrigerators and deep freezers are all covered under the refrigeration machinery heading. Manufacturers usually mention the recommended HSN code in their catalogues and tax invoices.
Dealers should follow the same code while selling the appliance further. If there is any doubt, it is better to refer to the tariff schedule or consult a tax professional before finalising the HSN for a new product line.
GST on Fridge Products
Most refrigerator products under chapter 8418 attract 18% GST. This rate applies to both domestic and commercial fridges, unless a special notification specifies a different rate for a particular category.
Suppliers should clearly show the HSN code and GST rate on invoices so that buyers, especially businesses in the food, retail and hospitality sector, can claim input tax credit without any dispute.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for commercial fridges?
Commercial fridges and deep freezers are generally classified under the refrigeration machinery heading 8418, often using subheadings such as 84185000 depending on design and capacity.
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What is the HSN code for refrigerators?
Household refrigerators are covered under chapter 84, heading 8418. Subheadings like 84182100 or 84181000 are commonly used based on the type of fridge and freezer arrangement.
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Are refrigerators used for commercial purposes classified differently under HSN?
Both domestic and commercial fridges fall under heading 8418, but commercial units may use different subheadings that reflect their larger capacity or special design for display and storage.
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How does GST apply to refrigerator products?
Most refrigerator products under chapter 8418 attract 18% GST. The same rate normally applies whether the fridge is used at home or in a business, unless a specific notification provides a concession.
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Can fridges with different capacities have different HSN codes?
Yes. Different subheadings under 8418 may apply based on capacity, configuration and design. However, all such fridges still remain within the refrigeration heading for GST classification.