The fan hsn code for domestic fans with a motor of up to 125 W is 8414 51: ceiling fans are 8414 51 20, table fans 8414 51 10, pedestal fans 8414 51 30 and wall fans 8414 51 50, and GST on fans is 18%. Exhaust fans and industrial fans go under 8414 59 at the same rate.
Regulators, capacitors and belts are coded apart from the fan itself, and BLDC and solar fans raise their own questions, all covered below with a sample bill. Switches, wires and lights are reached from the electrical items hub.
Fans: codes and GST rates
Item / HSN / GST- Table fans18%Up to 125 W motor
- Ceiling fans18%Including BLDC ceiling fans
- Pedestal fans18%Stand fans
- Wall fans18%Wall mounted
- Exhaust fans and ventilators18%Other fans
- Industrial fans and air circulators18%Above 125 W
- Kitchen chimneys and hoods18%Hoods with a fan
- Fan parts: blades, guards18%Parts
- Fan capacitors18%Electrical capacitors
- Fan belts18%Rubber belts
Quick facts
HSN heading
8414: pumps, compressors and fansDomestic fans
8414 51 (motor up to 125 W)GST rate
18% (9% CGST + 9% SGST)Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8501 (motors) for fans
Fan hsn code and gst rate list
| Fan | HSN | GST |
|---|---|---|
| Table fan | 8414 51 10 | 18% |
| Ceiling fan | 8414 51 20 | 18% |
| Pedestal fan | 8414 51 30 | 18% |
| Railway carriage fan | 8414 51 40 | 18% |
| Wall fan | 8414 51 50 | 18% |
| Other domestic fans | 8414 51 90 | 18% |
| Air circulator | 8414 59 10 | 18% |
| Exhaust fan, blower, industrial fan | 8414 59 | 18% |
| Kitchen chimney | 8414 60 | 18% |
| Fan parts | 8414 90 | 18% |
Ceiling fan hsn code and gst rate
Ceiling fans with a self contained motor of up to 125 W are 8414 51 20 at 18%. BLDC ceiling fans, decorative fans and high speed fans share the code. Ceiling fans with a motor above 125 W go under 8414 59.
Exhaust fan hsn code
Exhaust fans for kitchens and bathrooms, inline duct fans and industrial ventilators are 8414 59 at 18%. Air blowers and centrifugal blowers also fall in 8414 59. Kitchen chimneys with a built in fan are 8414 60.
Fan regulator, capacitor and fan belt
Fan capacitors are 8532 at 18%. Electronic fan regulators are usually billed as control apparatus under 8543 or 8536, both at 18%. Fan belts for coolers and machines are rubber transmission belts under 4010 at 18%. See MCB and switchgear.
Fan gst rate and the BLDC question
BLDC fans use an electronically commutated motor and draw much less power. They are still fans under 8414 51 20 when the motor is up to 125 W, at 18%. A star rating on the box has no effect on the heading or the tax. Fans were 18% before the reform and stayed there, so the reform did not change fan prices from the tax side. Dealers who sell both fans and ACs now see the same 18% on both, since ACs came down from 28%.
Solar fans
A fan sold as part of a solar power kit can qualify for the 5% entry for solar based devices. A normal fan sold alone stays at 18%. See solar panels.
Electrical shop bill
Electrical dealer bill: Ceiling fan 1200 mm, HSN 8414 51 20, 10 pieces, Rs 22,000. Exhaust fan 9 inch, HSN 8414 59, 6 pieces, Rs 6,600. Taxable value Rs 28,600. CGST 9% Rs 2,574. SGST 9% Rs 2,574. Total Rs 33,748.
Fan installation in a new building is part of electrical work under SAC 9954. Fan motors sold as spares are 8501 at 18%; see electric motors. Air coolers are different products under 8479 60; see air coolers.
Fan codes here are general and based on the motor output test in heading 8414. Industrial and solar fans need a closer look, so verify on the GST portal and ask a GST practitioner or chartered accountant before quoting for a building.
Frequently asked questions
What is the GST rate on fans?
Fans under 8414 are taxed at 18%.
What is the ceiling fan hsn code?
Ceiling fans with a motor up to 125 W are 8414 51 20, at 18%.
What is the exhaust fan hsn code?
Exhaust fans are 8414 59, at 18%.
What is the table fan hsn code?
Table fans are 8414 51 10, at 18%.
What is the fan regulator hsn code?
Electronic fan regulators are usually billed under 8543 or 8536, at 18%.