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8418 HSN Code: Refrigerators, freezers, heat pumps

HSN Sub Chapter 8418 represents Refrigerators, freezers, heat pumps under GST classification. This code helps businesses identify Refrigerators, freezers, heat pumps correctly for billing, taxation, and trade. With HSN Sub Chapter 8418, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Refrigerators, freezers, heat pumps.

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New GST Rate for HSN Code 8418

GST Rate for Refrigerators, freezers, heat pumps under HSN Code 8418. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5 28% 28%

Chapter: 84

Description: Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5

New GST Rate: 28% Old GST Rate: 28%

Tariff HSN Codes under HSN Sub Chapter 8418

Following Tariff HSN code falls under Refrigerators, freezers, heat pumps:

Tariff HSN 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: Furniture designed to receive refrigerating or freezing equipment
Parts: Furniture designed to receive refrigerating or freezing equipment
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: Furniture designed to receive refrigerating or freezing equipment

Parts: Furniture designed to receive refrigerating or freezing equipment

Parts: Other

Parts: Other

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Case Laws Related to Sub Chapter 8418

Order Number Description
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Kerala State Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
Bhutoria Refrigeration Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Bhutoria Refrigeration Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka)

Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Kerala State Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )

Bhutoria Refrigeration Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)

Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)

Bhutoria Refrigeration Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka)

FAQs for Sub Chapter 8418

What products are classified under HSN 8418

It includes Refrigerators, freezers, heat pumps

Can reverse charge ever apply to transactions involving Refrigerators, freezers, heat pumps?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Refrigerators, freezers, heat pumps are forward charge. Check the current notifications for any special cases before deciding.

How should I document Refrigerators, freezers, heat pumps sent for job work?

Use a delivery challan for sending Refrigerators, freezers, heat pumps to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Can I claim ITC on inputs and services used for Refrigerators, freezers, heat pumps?

If your outward supply of Refrigerators, freezers, heat pumps is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Is the composition scheme suitable if I mainly trade Refrigerators, freezers, heat pumps?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

What are the e‑way bill and e‑invoice points while moving Refrigerators, freezers, heat pumps?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

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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