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.
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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.
Refrigerator HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8418 | Refrigerators, freezers, heat pumps | 28% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84181010 | Commercial Refrigerator-Freezers | 18% |
| 84181090 | Refrigerator-freezers: Other | 18% |
| 84182100 | Refrigerators, household type: Compression-type | 18% |
| 84182200 | Agricultural Product Dryers | 18% |
| 84182900 | Refrigerators, household type: Other | 18% |
| 84183010 | Commercial Electrical Chest Freezers (≤800 l) | 18% |
| 84183090 | Chest freezers | 18% |
| 84184010 | Freezers – Upright, ≤900L, electrical | 18% |
| 84184090 | Upright freezers ≤900l | 18% |
| 84185000 | Storage/Display Refrigeration Furniture | 18% |
| 84186100 | Heat Pumps (Non-8415) | 18% |
| 84186910 | Ice Making Machinery | 18% |
| 84186920 | Other refrigerating or freezing equipment; heat pumps | 18% |
| 84186930 | Non-Automatic Vending Machines | 18% |
| 84186940 | Refrigeration Equip. (Leather Industry) | 18% |
| 84186950 | Refrigerated Farm Tanks | 18% |
| 84186990 | Refrigeration equipment; heat pumps | 18% |
| 84189100 | Refrigerating or Freezing Equipment Furniture Parts | 18% |
| 84189900 | Parts of Pumps and Pumping Machinery | 18% |
* GST rates may vary based on the latest GST notifications
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.
