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.
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Fridge 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 |
|---|---|---|
| 8418 | Refrigerators, freezers, heat pumps | 28% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 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) | 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 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.
