HSN Code 84189100: Refrigerating or Freezing Equipment Furniture Parts

HSN Code 84189100 represents Refrigerating or Freezing Equipment Furniture Parts under GST classification. This code helps businesses identify Refrigerating or Freezing Equipment Furniture Parts correctly for billing, taxation, and trade. With HSN Code 84189100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Refrigerating or Freezing Equipment Furniture Parts.

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Description of Goods for Refrigerating or Freezing Equipment Furniture Parts

HSN Code 84189100 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 Parts: Furniture designed to receive refrigerating or freezing equipment 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 Parts: Furniture designed to receive refrigerating or freezing equipment 9% 9% 18% 0%

Description of goods

Parts: Furniture designed to receive refrigerating or freezing equipment

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

Parts: Furniture designed to receive refrigerating or freezing equipment

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 84189100 not include?

Refrigerating or Freezing Equipment Furniture Parts does not include products with the following descriptions:

HSN Code Description
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type
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: Other
Parts: Other

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

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

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: Other

Parts: Other

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FAQs for HSN Code 84189100

What products are classified under HSN 84189100 ?

It includes Domestic Type Instantaneous or Storage Nonelectric Water Heaters

Does packaging or labelling change the GST for Refrigerating or Freezing Equipment Furniture Parts?

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.

Can we claim ITC on inputs used to trade Refrigerating or Freezing Equipment Furniture Parts?

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

Any common misclassification issue with Refrigerating or Freezing Equipment Furniture Parts?

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

Do e‑way bill and e‑invoice apply for Refrigerating or Freezing Equipment Furniture Parts?

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.

How should mixed supplies be billed when Refrigerating or Freezing Equipment Furniture Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refrigerating or Freezing Equipment Furniture Parts; Nil for exempt items if applicable).

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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