HSN Code 84181010: Commercial Refrigerator-Freezers

HSN Code 84181010 represents Commercial Refrigerator-Freezers under GST classification. This code helps businesses identify Commercial Refrigerator-Freezers correctly for billing, taxation, and trade. With HSN Code 84181010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Commercial Refrigerator-Freezers.

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Description of Goods for Commercial Refrigerator-Freezers

HSN Code 84181010 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5 Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5 Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type 9% 9% 18% 0%

Description of goods

Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8418 – Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5

CGST 9%
SGST 9%
IGST 18%
CESS 0%

Description of goods

Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8418 – Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 84181010 not include?

Commercial Refrigerator-Freezers does not include products with the following descriptions:

HSN Code Description
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Other
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Other
Refrigerators, household type: Compression-type
Refrigerators, household type: Compression-type
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 - refrigerators, household type: absorption/type, electrical
Refrigerators, household type: Other
Refrigerators, household type: Other
Freezers of the chest type, not exceeding 800 l capacity : Commercial type electrical
Freezers of the chest type, not exceeding 800 l capacity : Commercial type electrical
Freezers of the chest type, not exceeding 800 l capacity : Other
Freezers of the chest type, not exceeding 800 l capacity : Other
Freezers of the upright type, not exceeding 900 l capacity : Electrical
Freezers of the upright type, not exceeding 900 l capacity : Electrical
Freezers of the upright type, not exceeding 900 l capacity : Other
Freezers of the upright type, not exceeding 900 l capacity : Other
Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment
Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment
Other refrigerating or freezing equipment; heat pumps : Heat pumps other than air-conditioning machines of heading 8415
Other refrigerating or freezing equipment; heat pumps : Heat pumps other than air-conditioning machines of heading 8415
Other refrigerating or freezing equipment; heat pumps : Other : Ice making machinery
Other refrigerating or freezing equipment; heat pumps : Other : Ice making machinery
Other refrigerating or freezing equipment; heat pumps : Other : Water cooler
Other refrigerating or freezing equipment; heat pumps : Other : Water cooler
Other refrigerating or freezing equipment; heat pumps : Other : Vending machine, other than automatic vending machine
Other refrigerating or freezing equipment; heat pumps : Other : Vending machine, other than automatic vending machine
Other refrigerating or freezing equipment; heat pumps : Other : Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles
Other refrigerating or freezing equipment; heat pumps : Other : Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles
Other refrigerating or freezing equipment; heat pumps : Other : Refrigerated farm tanks, industrial ice cream freezer
Other refrigerating or freezing equipment; heat pumps : Other : Refrigerated farm tanks, industrial ice cream freezer
Other refrigerating or freezing equipment; heat pumps : Other : Other
Other refrigerating or freezing equipment; heat pumps : Other : Other
Parts: Furniture designed to receive refrigerating or freezing equipment
Parts: Furniture designed to receive refrigerating or freezing equipment
Parts: Other
Parts: Other

Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Other

Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Other

Refrigerators, household type: Compression-type

Refrigerators, household type: Compression-type

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 - refrigerators, household type: absorption/type, electrical

Refrigerators, household type: Other

Refrigerators, household type: Other

Freezers of the chest type, not exceeding 800 l capacity : Commercial type electrical

Freezers of the chest type, not exceeding 800 l capacity : Commercial type electrical

Freezers of the chest type, not exceeding 800 l capacity : Other

Freezers of the chest type, not exceeding 800 l capacity : Other

Freezers of the upright type, not exceeding 900 l capacity : Electrical

Freezers of the upright type, not exceeding 900 l capacity : Electrical

Freezers of the upright type, not exceeding 900 l capacity : Other

Freezers of the upright type, not exceeding 900 l capacity : Other

Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment

Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment

Other refrigerating or freezing equipment; heat pumps : Heat pumps other than air-conditioning machines of heading 8415

Other refrigerating or freezing equipment; heat pumps : Heat pumps other than air-conditioning machines of heading 8415

Other refrigerating or freezing equipment; heat pumps : Other : Ice making machinery

Other refrigerating or freezing equipment; heat pumps : Other : Ice making machinery

Other refrigerating or freezing equipment; heat pumps : Other : Water cooler

Other refrigerating or freezing equipment; heat pumps : Other : Water cooler

Other refrigerating or freezing equipment; heat pumps : Other : Vending machine, other than automatic vending machine

Other refrigerating or freezing equipment; heat pumps : Other : Vending machine, other than automatic vending machine

Other refrigerating or freezing equipment; heat pumps : Other : Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles

Other refrigerating or freezing equipment; heat pumps : Other : Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles

Other refrigerating or freezing equipment; heat pumps : Other : Refrigerated farm tanks, industrial ice cream freezer

Other refrigerating or freezing equipment; heat pumps : Other : Refrigerated farm tanks, industrial ice cream freezer

Other refrigerating or freezing equipment; heat pumps : Other : Other

Other refrigerating or freezing equipment; heat pumps : Other : Other

Parts: Furniture designed to receive refrigerating or freezing equipment

Parts: Furniture designed to receive refrigerating or freezing equipment

Parts: Other

Parts: Other

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Case Laws Related to HSN Code 84181010

Order Number Description
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

FAQs for HSN Code 84181010

What products are classified under HSN 84181010 ?

It includes Chest freezers

How much GST applies to Commercial Refrigerator-Freezers?

Under HSN 84181010, Commercial Refrigerator-Freezers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Commercial Refrigerator-Freezers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Commercial Refrigerator-Freezers; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Commercial Refrigerator-Freezers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Commercial Refrigerator-Freezers?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Does packaging or labelling change the GST for Commercial Refrigerator-Freezers?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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