Refrigerator HSN Code: Understanding HSN Classifications for Refrigerators
Refrigerators are now common in homes, shops, hotels and restaurants. They keep food, drinks and medicines fresh by maintaining a low temperature all through the day.
To charge GST correctly and keep records clear, businesses must use the correct refrigerator HSN code on invoices and apply the right GST rate on every model they sell.
What Is the Refrigerator HSN Code?
Under GST, refrigerators are classified in the chapter that covers refrigerators, freezers and other cooling or freezing equipment. This chapter includes domestic refrigerators, commercial freezers and similar machines that use their own cooling unit.
Most common refrigerators in India are grouped under HSN code 8418. This code covers refrigerators, freezers and other equipment for refrigerating or freezing, whether used at home or in shops and restaurants.
Inside this family there are detailed lines for domestic type refrigerators, chest freezers, display cabinets and other special cooling units. In day to day practice, however, many dealers simply use 8418 as the refrigerator HSN code and keep the exact model details in the item description.
This single family of codes allows different refrigerator sizes and designs to sit under one broad heading for GST purposes while still giving space for detail through model numbers and descriptions.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8418 | Domestic refrigerators | Single door, double door and multi door household refrigerators with freezer | 18% |
| 8418 | Commercial refrigerators and chillers | Upright chillers, back bar coolers and reach in refrigerators for shops and hotels | 18% |
| 8418 | Deep freezers and chest freezers | Chest type and vertical deep freezers for ice cream and frozen food storage | 18% |
| 8418 | Refrigerated display cabinets | Glass door display fridges for beverages, desserts and dairy products | 18% |
| 8418 | Undercounter and counter top fridges | Compact undercounter and counter top coolers for restaurant and bar kitchens | 18% |
| 8418 | Medical and laboratory refrigerators | Refrigerators and freezers for medicines, vaccines and laboratory samples | 18% |
GST on Refrigerators and HSN Code Classification
Under the current GST rate structure, most refrigerators under HSN code 8418 are taxed at 18% GST. This rate usually applies to single door, double door and side by side refrigerators sold for household use as well as many commercial refrigerators used in shops and hotels.
Some large cooling and freezing units used only in industrial settings can be treated differently if covered by a special entry, but normal domestic and commercial refrigerators sold in showrooms and retail outlets are generally placed in the standard 18% slab.
All these machines still remain in the same 8418 family, but the detailed description in the tariff can show if the unit is a domestic refrigerator, a chest freezer or a display cabinet. For most small and medium businesses, one HSN code 8418 with clear item descriptions is enough for GST billing.
For GST compliance, manufacturers and distributors configure 8418 as the HSN code for their refrigerator range in the accounting software. Each invoice for a refrigerator shows this code along with model name, capacity and price and GST is charged at 18% on the taxable value.
During GST return filing, outward supplies of refrigerators are reported under the refrigerator heading in the HSN wise summary. This helps the tax department see the turnover from refrigerator sales and allows dealers, hotels and other business buyers to claim input tax credit smoothly on the GST they have paid.
Conclusion
The refrigerator HSN code system places most common refrigerators in the 8418 family that covers refrigerators, freezers and similar cooling equipment. Domestic and commercial models of different capacities are all grouped in this heading through detailed descriptions.
When businesses map every refrigerator model to HSN code 8418 and apply the standard GST slab of 18% in normal cases, their invoices stay accurate and input tax credit flows smoothly through the supply chain. This reduces the chances of disputes, interest and penalties that can arise from wrong HSN codes or wrong GST rates on refrigerators.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for refrigerators in India?
In India, most refrigerators are classified under HSN code 8418, which covers refrigerators, freezers and other refrigerating or freezing equipment with their own cooling unit.
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What is the GST rate on refrigerators?
Most domestic and commercial refrigerators under HSN code 8418 attract 18% GST on their taxable value under the present GST slab structure for household and electrical appliances.
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How does the HSN code for refrigerators impact GST?
The refrigerator HSN code decides which GST rate applies and how sales are reported in returns. Using HSN code 8418 on invoices and in HSN wise summaries helps link refrigerator turnover with the correct 18% GST slab.
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Are all refrigerators classified under the same HSN code?
Most household refrigerators and many commercial refrigerators are grouped under HSN code 8418. Within this heading there are detailed lines for different designs, but the broad HSN family remains the same for common refrigerators.
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How do manufacturers use the refrigerator HSN code for tax filing?
Manufacturers assign HSN code 8418 to each refrigerator model in their item master and print it on invoices. They then report refrigerator sales HSN wise in GST returns so that tax is correctly declared and input tax credit can be matched by dealers and other business buyers.