---
title: "HSN Code for Refrigerator-freezers: Other | HSN 84181090 GST Rate"
description: "Find HSN and GST Rates for 84181090 related to Refrigerator-freezers: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84181090/"
---

# HSN Code 84181090: Refrigerator-freezers: Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84181090 ?

It includes Freezers – Upright, ≤900L, electrical

### Can we claim ITC on inputs used to trade Refrigerator-freezers: Other?

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

### Does packaging or labelling change the GST for Refrigerator-freezers: Other?

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.

### How much GST applies to Refrigerator-freezers: Other?

Under HSN 84181090, Refrigerator-freezers: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Refrigerator-freezers: Other?

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.

### Any common misclassification issue with Refrigerator-freezers: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 84181090 (FY 2024-25)

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

- Exports: ₹534 Cr (+23.53% YoY) — 0.0145% of India's total exports
- Imports: ₹529 Cr (−32.24% YoY) — 0.0087% of India's total imports
- Trade balance: ₹6 Cr (Surplus); surplus rank #3658 of 12657 HSN codes
- Share of Sub-Chapter 8418: 20.13% of its exports; import side 11.46%
- Rank within Sub-Chapter 8418: #2 of 19 by export value; import-side #3

### Key metrics

- Export CAGR: 10.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #956 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.19% in FY 2021-22
- Contribution to Sub-Ch. 8418: 20.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84181090

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 | 293.85 | 0.0129% | — | 18.73% | 1,073.91 | 0.0300% | — | 27.40% | −780.06 | #999 |
| FY 2019-20 | 327.38 | 0.0149% | +11.41% | 22.20% | 1,258.47 | 0.0376% | +17.19% | 30.11% | −931.09 | #925 |
| FY 2020-21 | 305.24 | 0.0142% | −6.76% | 23.51% | 1,337.56 | 0.0459% | +6.28% | 34.99% | −1,032.32 | #1017 |
| FY 2021-22 | 397.38 | 0.0127% | +30.19% | 22.39% | 1,658.27 | 0.0363% | +23.98% | 31.74% | −1,260.89 | #1035 |
| FY 2022-23 | 431.35 | 0.0119% | +8.55% | 23.20% | 1,554.36 | 0.0270% | −6.27% | 27.75% | −1,123.01 | #1037 |
| FY 2023-24 | 432.52 | 0.0120% | +0.27% | 21.93% | 780.19 | 0.0139% | −49.81% | 16.79% | −347.67 | #1079 |
| FY 2024-25 | 534.30 | 0.0145% | +23.53% | 20.13% | 528.69 | 0.0087% | −32.24% | 11.46% | +5.61 | #956 |

- CAGR (7-year): exports 10.48%/yr, imports -11.14%/yr (consistently Surplus)

## Key trade insights: HSN Code 84181090 export-import analysis

### Consistent export growth: 10.48% CAGR over 7 years

India's exports under HSN Code 84181090 have grown at a compound annual rate of 10.48% over 7 fiscal years, rising from ₹293.85 Crore in FY 2018-19 to ₹534.30 Crore in FY 2024-25.

### HSN Code 84181090 ranked #956 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84181090 ranks #956 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #2 of 19. By trade surplus, it ranks #3658 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84181090 exports

The strongest single-year export movement for HSN Code 84181090 was recorded in FY 2021-22, when exports surged by 30.19% over the prior year.

### India maintains a trade surplus of ₹5.61 Crore in HSN Code 84181090 goods

In FY 2024-25, India's exports of ₹534.30 Cr exceeded imports of ₹528.69 Cr, resulting in a trade surplus of ₹5.61 Crore — ranking #3658 of 12657 by surplus magnitude.

### Import growth of -11.14% CAGR signals stable import dependency for Refrigerator-freezers: Other

India's imports under HSN Code 84181090 have grown at -11.14% CAGR, reaching ₹528.69 Crore in FY 2024-25.

### HSN Code 84181090 contributes 20.13% of Sub-Chapter 8418 exports — ranked #2

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84181090 ranks #2 by export value — accounting for 20.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.46% share (rank #3).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-84181010/) | ₹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 |