---
title: "HSN Code for Commercial Refrigerator-Freezers | HSN 84181010 GST Rate"
description: "Find HSN and GST Rates for 84181010 related to Commercial Refrigerator-Freezers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84181010/"
---

# HSN Code 84181010: Commercial Refrigerator-Freezers

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/)
- [Sub-chapter 8418: Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 84181010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹58 Cr (+48.20% YoY) — 0.0016% of India's total exports
- Imports: ₹11 Cr (−24.25% YoY) — 0.0002% of India's total imports
- Trade balance: ₹47 Cr (Surplus); surplus rank #2220 of 12657 HSN codes
- Share of Sub-Chapter 8418: 2.17% of its exports; import side 0.24%
- Rank within Sub-Chapter 8418: #6 of 19 by export value; import-side #15

### Key metrics

- Export CAGR: 10.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3429 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +78.54% in FY 2021-22
- Contribution to Sub-Ch. 8418: 2.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84181010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8418 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8418 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 31.92 | 0.0014% | — | 2.04% | 10.86 | 0.0003% | — | 0.28% | +21.06 | #3497 |
| FY 2019-20 | 27.70 | 0.0013% | −13.22% | 1.88% | 17.43 | 0.0005% | +60.50% | 0.42% | +10.27 | #3697 |
| FY 2020-21 | 19.06 | 0.0009% | −31.19% | 1.47% | 4.79 | 0.0002% | −72.52% | 0.13% | +14.27 | #4250 |
| FY 2021-22 | 34.03 | 0.0011% | +78.54% | 1.92% | 4.74 | 0.0001% | −1.04% | 0.09% | +29.29 | #3879 |
| FY 2022-23 | 36.98 | 0.0010% | +8.67% | 1.99% | 4.67 | 0.0001% | −1.48% | 0.08% | +32.31 | #3877 |
| FY 2023-24 | 38.92 | 0.0011% | +5.25% | 1.97% | 14.72 | 0.0003% | +215.20% | 0.32% | +24.20 | #3875 |
| FY 2024-25 | 57.68 | 0.0016% | +48.20% | 2.17% | 11.15 | 0.0002% | −24.25% | 0.24% | +46.53 | #3429 |

- CAGR (7-year): exports 10.36%/yr, imports 0.44%/yr (consistently Surplus)

## Key trade insights: HSN Code 84181010 export-import analysis

### Consistent export growth: 10.36% CAGR over 7 years

India's exports under HSN Code 84181010 have grown at a compound annual rate of 10.36% over 7 fiscal years, rising from ₹31.92 Crore in FY 2018-19 to ₹57.68 Crore in FY 2024-25.

### HSN Code 84181010 ranked #3429 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84181010 ranks #3429 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #6 of 19. By trade surplus, it ranks #2220 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84181010 exports

The strongest single-year export movement for HSN Code 84181010 was recorded in FY 2021-22, when exports surged by 78.54% over the prior year.

### India maintains a trade surplus of ₹46.53 Crore in HSN Code 84181010 goods

In FY 2024-25, India's exports of ₹57.68 Cr exceeded imports of ₹11.15 Cr, resulting in a trade surplus of ₹46.53 Crore — ranking #2220 of 12657 by surplus magnitude.

### Import growth of 0.44% CAGR signals stable import dependency for Commercial Refrigerator-Freezers

India's imports under HSN Code 84181010 have grown at 0.44% CAGR, reaching ₹11.15 Crore in FY 2024-25.

### HSN Code 84181010 contributes 2.17% of Sub-Chapter 8418 exports — ranked #6

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84181010 ranks #6 by export value — accounting for 2.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #15).

## Related HSN Codes in Sub-Chapter 8418

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84185000: Storage/Display Refrigeration Furniture](https://busy.in/hsn/hsn-84185000/) | ₹586 Cr |
| #2 | [HSN Code 84181090: Refrigerator-freezers: Other](https://busy.in/hsn/hsn-84181090/) | ₹534 Cr |
| #3 | [HSN Code 84186990: Refrigeration equipment; heat pumps](https://busy.in/hsn/hsn-84186990/) | ₹525 Cr |
| #4 | [HSN Code 84189900: Parts of Pumps and Pumping Machinery](https://busy.in/hsn/hsn-84189900/) | ₹461 Cr |
| #5 | [HSN Code 84182100: Refrigerators, household type: Compression-type](https://busy.in/hsn/hsn-84182100/) | ₹332 Cr |
| #6 | HSN Code 84181010: Commercial Refrigerator-Freezers (this hsn code) | ₹58 Cr |
| #7 | [HSN Code 84186920: Other refrigerating or freezing equipment; heat pumps](https://busy.in/hsn/hsn-84186920/) | ₹42 Cr |
| #8 | [HSN Code 84186910: Ice Making Machinery](https://busy.in/hsn/hsn-84186910/) | ₹35 Cr |
| #9 | [HSN Code 84186100: Heat Pumps (Non-8415)](https://busy.in/hsn/hsn-84186100/) | ₹23 Cr |
| #10 | [HSN Code 84182900: Refrigerators, household type: Other](https://busy.in/hsn/hsn-84182900/) | ₹20 Cr |