---
title: "8418 HSN Code | HSN Code for Refrigerators, freezers, heat pumps in India"
description: "Know more about 8418 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8418 covering Refrigerators, freezers, heat pumps."
canonical: "https://busy.in/hsn/sub-chapter-8418/"
---

# HSN Sub-chapter 8418: Refrigerators, freezers, heat pumps

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

Part of [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/).

- Current GST rate: 28%
- Earlier GST rate: 28%

## HSN codes

| Code | Title |
| --- | --- |
| 84181010 | [Commercial Refrigerator-Freezers](https://busy.in/hsn/hsn-84181010/) |
| 84181090 | [Refrigerator-freezers: Other](https://busy.in/hsn/hsn-84181090/) |
| 84182100 | [Refrigerators, household type: Compression-type](https://busy.in/hsn/hsn-84182100/) |
| 84182200 | [Agricultural Product Dryers](https://busy.in/hsn/hsn-84182200/) |
| 84182900 | [Refrigerators, household type: Other](https://busy.in/hsn/hsn-84182900/) |
| 84183010 | [Commercial Electrical Chest Freezers (≤800 l)](https://busy.in/hsn/hsn-84183010/) |
| 84183090 | [Chest freezers](https://busy.in/hsn/hsn-84183090/) |
| 84184010 | [Freezers – Upright, ≤900L, electrical](https://busy.in/hsn/hsn-84184010/) |
| 84184090 | [Upright freezers ≤900l](https://busy.in/hsn/hsn-84184090/) |
| 84185000 | [Storage/Display Refrigeration Furniture](https://busy.in/hsn/hsn-84185000/) |
| 84186100 | [Heat Pumps (Non-8415)](https://busy.in/hsn/hsn-84186100/) |
| 84186910 | [Ice Making Machinery](https://busy.in/hsn/hsn-84186910/) |
| 84186920 | [Other refrigerating or freezing equipment; heat pumps](https://busy.in/hsn/hsn-84186920/) |
| 84186930 | [Non-Automatic Vending Machines](https://busy.in/hsn/hsn-84186930/) |
| 84186940 | [Refrigeration Equip. (Leather Industry)0](https://busy.in/hsn/hsn-84186940/) |
| 84186950 | [Refrigerated Farm Tanks](https://busy.in/hsn/hsn-84186950/) |
| 84186990 | [Refrigeration equipment; heat pumps](https://busy.in/hsn/hsn-84186990/) |
| 84189100 | [Refrigerating or Freezing Equipment Furniture Parts](https://busy.in/hsn/hsn-84189100/) |
| 84189900 | [Parts of Pumps and Pumping Machinery](https://busy.in/hsn/hsn-84189900/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8418 (FY 2024-25)

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

- Exports: ₹2,654 Cr (+34.58% YoY) — 0.0717% of India's total exports
- Imports: ₹4,613 Cr (−0.75% YoY) — 0.0756% of India's total imports
- Trade balance: −₹1,959 Cr (Deficit); surplus rank #1026 of 1233 sub-chapters
- Share of Chapter 84: 0.94% of its exports; import side 0.85%
- Rank within Chapter 84: #21 of 86 by export value; import-side #31

### Key metrics

- Export CAGR: 9.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #218 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +36.69% in FY 2021-22
- Contribution to Ch. 84: 0.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8418

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 Ch. 84 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 84 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,568.53 | 0.0683% | — | 1.07% | 3,919.72 | 0.1092% | — | 1.28% | −2,351.19 | #219 |
| FY 2019-20 | 1,474.92 | 0.0668% | −5.97% | 1.00% | 4,179.82 | 0.1246% | +6.64% | 1.36% | −2,704.90 | #224 |
| FY 2020-21 | 1,298.47 | 0.0604% | −11.96% | 0.93% | 3,822.86 | 0.1312% | −8.54% | 1.40% | −2,524.39 | #259 |
| FY 2021-22 | 1,774.85 | 0.0566% | +36.69% | 0.94% | 5,224.82 | 0.1143% | +36.67% | 1.39% | −3,449.97 | #246 |
| FY 2022-23 | 1,859.29 | 0.0514% | +4.76% | 0.84% | 5,602.09 | 0.0974% | +7.22% | 1.28% | −3,742.80 | #255 |
| FY 2023-24 | 1,972.20 | 0.0545% | +6.07% | 0.79% | 4,647.81 | 0.0828% | −17.03% | 0.98% | −2,675.61 | #254 |
| FY 2024-25 | 2,654.26 | 0.0717% | +34.58% | 0.94% | 4,612.95 | 0.0756% | −0.75% | 0.85% | −1,958.69 | #218 |

- CAGR (7-year): exports 9.16%/yr, imports 2.75%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8418 export-import analysis

### Consistent export growth: 9.16% CAGR over 7 years

India's exports under HSN Sub-Chapter 8418 have grown at a compound annual rate of 9.16% over 7 fiscal years, rising from ₹1,568.53 Crore in FY 2018-19 to ₹2,654.26 Crore in FY 2024-25.

### HSN Sub-Chapter 8418 ranked #218 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8418 ranks #218 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #21 of 86. By trade surplus, it ranks #1026 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8418 exports

The strongest single-year export movement for HSN Sub-Chapter 8418 was recorded in FY 2021-22, when exports surged by 36.69% over the prior year.

### India records a trade deficit of ₹1,958.69 Crore in HSN Sub-Chapter 8418 goods

In FY 2024-25, India's imports of ₹4,612.95 Cr exceeded exports of ₹2,654.26 Cr, resulting in a trade deficit of ₹1,958.69 Crore — ranking #1026 of 1233 by surplus magnitude.

### Import growth of 2.75% CAGR signals stable import dependency for Refrigerators, freezers, heat pumps

India's imports under HSN Sub-Chapter 8418 have grown at 2.75% CAGR, reaching ₹4,612.95 Crore in FY 2024-25.

### HSN Sub-Chapter 8418 contributes 0.94% of Chapter 84 exports — ranked #21

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8418 ranks #21 by export value — accounting for 0.94% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.85% share (rank #31).

## Related Sub-Chapters in Chapter 84

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8411: Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) | ₹44,981 Cr |
| #2 | [HSN Sub-Chapter 8481: Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) | ₹20,993 Cr |
| #3 | [HSN Sub-Chapter 8483: Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) | ₹18,429 Cr |
| #4 | [HSN Sub-Chapter 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) | ₹14,091 Cr |
| #5 | [HSN Sub-Chapter 8413: Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) | ₹12,900 Cr |
| #6 | [HSN Sub-Chapter 8414: Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) | ₹12,257 Cr |
| #7 | [HSN Sub-Chapter 8429: Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) | ₹12,180 Cr |
| #8 | [HSN Sub-Chapter 8431: Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) | ₹11,648 Cr |
| #9 | [HSN Sub-Chapter 8408: Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) | ₹11,234 Cr |
| #10 | [HSN Sub-Chapter 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) | ₹10,758 Cr |
| #21 | HSN Sub-Chapter 8418: Refrigerators, freezers, heat pumps (this hsn sub-chapter) | ₹2,654 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8402 | [Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/) |
| 8403 | [Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) |
| 8404 | [Boiler auxiliary plant](https://busy.in/hsn/sub-chapter-8404/) |
| 8405 | [Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/) |
| 8406 | [Steam & vapour turbines](https://busy.in/hsn/sub-chapter-8406/) |
| 8407 | [Retail Filament Yarn](https://busy.in/hsn/sub-chapter-8407/) |
| 8408 | [Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) |
| 8409 | [Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) |
| 8410 | [Hydraulic turbines](https://busy.in/hsn/sub-chapter-8410/) |
| 8411 | [Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) |
| 8412 | [Other engines & motors](https://busy.in/hsn/sub-chapter-8412/) |
| 8413 | [Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) |
| 8414 | [Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) |
| 8415 | [Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) |
| 8416 | [Furnace Burners](https://busy.in/hsn/sub-chapter-8416/) |
| 8417 | [Knitted garments](https://busy.in/hsn/sub-chapter-8417/) |
| 8419 | [Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/) |
| 8420 | [Rolling machines for non-metals](https://busy.in/hsn/sub-chapter-8420/) |
| 8421 | [Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/) |
| 8422 | [Dishwashing & packaging machinery](https://busy.in/hsn/sub-chapter-8422/) |
| 8423 | [Weighing Machinery](https://busy.in/hsn/sub-chapter-8423/) |
| 8424 | [Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/) |
| 8425 | [Hypochlorites & chlorites](https://busy.in/hsn/sub-chapter-8425/) |
| 8426 | [Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/) |
| 8427 | [Vehicle Chassis](https://busy.in/hsn/sub-chapter-8427/) |
| 8428 | [Lifting & loading machinery](https://busy.in/hsn/sub-chapter-8428/) |
| 8429 | [Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) |
| 8430 | [Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/) |
| 8431 | [Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) |
| 8432 | [Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) |
| 8433 | [Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/) |
| 8434 | [Milking Machines, Dairy Machinery](https://busy.in/hsn/sub-chapter-8434/) |
| 8435 | [Wine production machinery](https://busy.in/hsn/sub-chapter-8435/) |
| 8436 | [Agricultural Machines](https://busy.in/hsn/sub-chapter-8436/) |
| 8437 | [Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/) |
| 8438 | [Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) |
| 8439 | [Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) |
| 8440 | [Bookbinding Machinery](https://busy.in/hsn/sub-chapter-8440/) |
| 8441 | [Paper pulp production machinery](https://busy.in/hsn/sub-chapter-8441/) |
| 8442 | [Plate making Machinery & equipment](https://busy.in/hsn/sub-chapter-8442/) |
| 8443 | [Printing machinery & accessories](https://busy.in/hsn/sub-chapter-8443/) |
| 8444 | [Electrical transformers](https://busy.in/hsn/sub-chapter-8444/) |
| 8445 | [Textile Machines](https://busy.in/hsn/sub-chapter-8445/) |
| 8446 | [Weaving machines](https://busy.in/hsn/sub-chapter-8446/) |
| 8447 | [Knitting & Stitch-Bonding Machines](https://busy.in/hsn/sub-chapter-8447/) |
| 8448 | [Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) |
| 8449 | [Felt & Nonwoven Machinery](https://busy.in/hsn/sub-chapter-8449/) |
| 8450 | [Washing machines](https://busy.in/hsn/sub-chapter-8450/) |
| 8451 | [Textile Industry Machinery](https://busy.in/hsn/sub-chapter-8451/) |
| 8452 | [Sewing Machines & Accessories](https://busy.in/hsn/sub-chapter-8452/) |
| 8453 | [Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/) |
| 8454 | [Metallurgical Casting Machines](https://busy.in/hsn/sub-chapter-8454/) |
| 8455 | [Metal-Rolling Mills](https://busy.in/hsn/sub-chapter-8455/) |
| 8456 | [Laser Removal Tools](https://busy.in/hsn/sub-chapter-8456/) |
| 8457 | [Metalworking Machines](https://busy.in/hsn/sub-chapter-8457/) |
| 8458 | [Metal Lathes](https://busy.in/hsn/sub-chapter-8458/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 8460 | [Machine-Tools For Metal Finishing](https://busy.in/hsn/sub-chapter-8460/) |
| 8461 | [Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/) |
| 8462 | [Metal forging & die-stamping machines](https://busy.in/hsn/sub-chapter-8462/) |
| 8463 | [Fork-lift trucks](https://busy.in/hsn/sub-chapter-8463/) |
| 8464 | [Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) |
| 8465 | [Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) |
| 8466 | [Machine parts](https://busy.in/hsn/sub-chapter-8466/) |
| 8467 | [Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) |
| 8468 | [Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) |
| 8470 | [Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) |
| 8471 | [Data processing machines & readers](https://busy.in/hsn/sub-chapter-8471/) |
| 8472 | [Other Office Machines](https://busy.in/hsn/sub-chapter-8472/) |
| 8473 | [Machine Parts & Accessories](https://busy.in/hsn/sub-chapter-8473/) |
| 8474 | [Sorting, grinding & mixing Machinery](https://busy.in/hsn/sub-chapter-8474/) |
| 8475 | [Glass lamp assembly machines](https://busy.in/hsn/sub-chapter-8475/) |
| 8476 | [Vending Machines](https://busy.in/hsn/sub-chapter-8476/) |
| 8477 | [Rubber & Plastic Machines](https://busy.in/hsn/sub-chapter-8477/) |
| 8478 | [Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) |
| 8479 | [Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) |
| 8480 | [Moulding Boxes & Patterns](https://busy.in/hsn/sub-chapter-8480/) |
| 8481 | [Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) |
| 8482 | [Ball Or Roller Bearings](https://busy.in/hsn/sub-chapter-8482/) |
| 8483 | [Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) |
| 8484 | [Metal gaskets & mechanical seals](https://busy.in/hsn/sub-chapter-8484/) |
| 8485 | [Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/) |
| 8486 | [Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/) |
| 8487 | [Non-electrical machine parts](https://busy.in/hsn/sub-chapter-8487/) |