The refrigerator hsn code is 8418, the heading for refrigerators, freezers and other refrigerating equipment, and GST on refrigerators is 18%. Household fridges, deep freezers for shops, visi coolers and water coolers all fall here.
Fridges were already at 18% before the reform and simply stayed there, unlike ACs and TV sets, which moved down from 28%. This page lists the 6 digit lines, the compressor and parts codes, and an appliance dealer's bill. For ACs, washing machines and the rest of the appliance range, start at the electronics hub.
Refrigerators: codes and GST rates
Item / HSN / GST- Household refrigerators, double door18%Combined fridge freezers
- Household refrigerators, single door18%Compression type
- Deep freezers, chest type18%Up to 800 litres
- Upright freezers18%Up to 900 litres
- Visi coolers and display cabinets18%Shop display units
- Water coolers and dispensers with cooling18%Refrigerating equipment
- Heat pumps (not AC)18%Water heating heat pumps
- Refrigerator parts18%Shelves, doors
- Fridge compressors18%Under compressors
Quick facts
HSN heading
8418: refrigerators, freezers and refrigerating equipmentGST rate
18% (9% CGST + 9% SGST)Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCompressor
8414 30Common wrong code
8415 (that is air conditioners)
Refrigerator hsn code 8 digit guide
| Sub-heading | Product | GST |
|---|---|---|
| 8418 10 | Combined refrigerator freezers with separate doors | 18% |
| 8418 21 | Household refrigerators, compression type | 18% |
| 8418 29 | Other household refrigerators | 18% |
| 8418 30 | Chest freezers up to 800 litres | 18% |
| 8418 40 | Upright freezers up to 900 litres | 18% |
| 8418 50 | Display counters, cabinets, visi coolers | 18% |
| 8418 61 | Heat pumps other than ACs | 18% |
| 8418 69 | Other refrigerating equipment, water coolers | 18% |
| 8418 91 | Furniture designed for refrigerating equipment | 18% |
| 8418 99 | Parts | 18% |
Fridge gst rate: why it stayed at 18%
Household refrigerators were at 18% before 22 September and remain at 18%. A fridge with a taxable value of Rs 30,000 carries Rs 5,400 GST. Double door, single door, frost free and inverter models share the same rate, as do mini fridges for hotel rooms.
Deep freezer and visi cooler hsn code
Chest deep freezers used by ice cream sellers, dairies and meat shops are 8418 30, whatever their capacity up to 800 litres. Upright freezers are 8418 40. Visi coolers and glass door display cabinets used in shops are 8418 50. All are 18%.
Water cooler hsn code
Water coolers with a refrigerating unit and water dispensers with cooling are 8418 69 at 18%. Air coolers that cool rooms by evaporation are different; see air coolers.
Appliance dealer's invoice
Dealer bill: Double door refrigerator 340 litre, HSN 8418 10, 2 pieces, taxable value Rs 58,000. CGST 9% Rs 5,220. SGST 9% Rs 5,220. Total Rs 68,440.
A shop or restaurant buying a visi cooler or freezer for its business can take credit. A soft drink or ice cream company that places freezers in shops on loan, without charge, should keep records showing the freezers are its own assets; the free loan itself is not a sale. Fridge repair is a service at 18%; see repair and maintenance.
Refrigerator hsn code for parts and compressors
Refrigerator compressors are 8414 30 at 18%. Shelves, door gaskets and other parts made for fridges are 8418 99. Refrigerant gases are chemicals under Chapter 29 or 38 at 18%.
Fixing common fridge billing errors
| Problem | Fix |
|---|---|
| Fridge billed under 8415 | 8415 is for air conditioners; fridges are 8418 |
| Visi cooler billed as a fridge line 8418 21 | Shop display cabinets are 8418 50 |
| Water cooler billed under 8516 | Water coolers with refrigeration are 8418 69 |
| Compressor billed as fridge parts | Compressors are 8414 30 |
Refrigeration codes above are a general reading of heading 8418 today. Commercial cold rooms and plants may be supplied as works contracts, so check the GST portal and ask a GST practitioner or chartered accountant about large installations.
Frequently asked questions
What is the GST rate on refrigerators?
Refrigerators under 8418 are taxed at 18%.
What is the fridge hsn code?
Household fridges are 8418 10 for double door and 8418 21 for single door, at 18%.
What is the deep freezer hsn code?
Chest freezers are 8418 30 and upright freezers 8418 40, at 18%.
What is the visi cooler hsn code?
Visi coolers and display cabinets are 8418 50, at 18%.
What is the water cooler hsn code?
Water coolers with refrigeration are 8418 69, at 18%.