As an essential household appliance, refrigerators play a crucial role in keeping our food fresh and preventing spoilage. In India, the Goods and Services Tax (GST) is applied to the sale of refrigerators, and the applicable rate is determined by the Harmonized System of Nomenclature (HSN) code. As of 2025, the GST on refrigerators remains at 18%, which was revised from 28% on July 27, 2018.
This comprehensive guide provides detailed information on the HSN codes and GST for refrigerator, helping consumers, businesses, and industry professionals navigate the complex world of taxation. Whether you’re looking to purchase a new fridge or are a business owner dealing with GST in refrigerator, understanding the GST rates and HSN codes is essential.
Table of Contents
GST Rate for Refrigerators
The current GST rate for refrigerators in India is 18%. This rate applies to all types of refrigerators, including:
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Combined refrigerator-freezers with separate external doors
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Household type refrigerators (compression and absorption type)
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Freezers of the chest type, not exceeding 800 L capacity
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Freezers of the upright type, not exceeding 900 L capacity
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Other furniture for storage and display incorporating refrigerating or freezing equipment
It’s important to note that the 18% GST on fridge is applicable irrespective of the refrigerator’s size, capacity, or technology used. This standardised rate helps simplify the taxation process and ensures that consumers and businesses can easily calculate the GST on their refrigerator purchases.
HSN Code for Refrigerators
The Harmonized System of Nomenclature (HSN) is an internationally recognized classification system used to identify goods in global trade. In India, the HSN code is extended to eight digits for more precise classification. Refrigerators fall under the broad category of HSN code 8418, which includes refrigerators, freezers, and other refrigerating or freezing equipment.
HSN Code 8418 for Refrigerators
The HSN code 8418 is further divided into sub-categories based on the specific type of refrigerator. Here’s a breakdown of the HSN codes for refrigerators:
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841810: Combined refrigerator GST rate with separate external doors
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841821: Household type refrigerators, compression type
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841822: Household type refrigerators, absorption type, electrical
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841829: Other household type refrigerators
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841830: Freezers of the chest type, not exceeding 800 L capacity
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841840: Freezers of the upright type, not exceeding 900 L capacity
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841850: Other furniture for storage and display incorporating refrigerating or freezing equipment
By using the correct HSN code, businesses can ensure accurate GST rate for fridge application, streamline transactions, and maintain compliance with tax regulations.
HSN Codes and GST Rates
To help you understand the relationship between HSN codes and GST rates, here’s a table summarising the information:
|
HSN Code |
Description |
GST Rate |
|---|---|---|
| 8418 |
Refrigerators, freezers, and other refrigerating or freezing equipment |
18% |
| 841810 |
Combined refrigerator-freezers with separate external doors |
18% |
| 841821 |
Household type refrigerators, compression type |
18% |
| 841822 |
Household type refrigerators, absorption type, electrical |
18% |
| 841829 |
Other household type refrigerators |
18% |
| 841830 |
Freezers of the chest type, not exceeding 800 L capacity |
18% |
| 841840 |
Freezers of the upright type, not exceeding 900 L capacity |
18% |
| 841850 |
Other furniture for storage and display incorporating refrigerating or freezing equipment |
18% |
As you can see, the GST rate on refrigerator remains consistent across all sub-categories of HSN code 8418. This uniformity helps simplify the taxation process for businesses and consumers alike.
Why HSN Code for Refrigerators is Important?
The HSN code for refrigerators plays a vital role in various business and regulatory processes. Here are some key reasons why using the correct HSN code is crucial:
1. Helps in Correct GST Calculation
The HSN code determines the applicable GST rate for refrigerators. Using the correct code ensures that the right amount of fridge GST rate is applied, preventing overpayment or underpayment of taxes. This accuracy helps businesses maintain compliance with tax regulations and avoid potential audits or penalties.
2. Used for Trade and Imports
HSN codes provide a standardised classification system for goods, facilitating smooth domestic and international trade. When importing refrigerators, using the correct HSN code ensures that the appropriate customs duties and taxes are applied, preventing delays or disputes during the clearance process.
3. Helps in Stock Management
By using HSN codes, businesses can categorise their refrigerator inventory systematically. This improves stock tracking, management, and reporting, leading to better decision-making regarding inventory levels and pricing strategies.
4. Needed for GST Rules
Proper use of HSN codes is mandatory under GST rules. Non-compliance can result in legal consequences, including fines and restrictions on business operations. By using the correct HSN code for refrigerators, businesses can ensure adherence to GST regulations and avoid any legal issues.
5. Makes Business Easy
Accurate HSN coding streamlines various business processes, from invoicing to filing GST returns. It helps businesses maintain accurate records, simplifies the tax filing process, and reduces the chances of errors or discrepancies.
6. Helps in Tax Benefits
Certain energy-efficient or eco-friendly refrigerator models may qualify for reduced GST rate for fridge under specific HSN codes. By accurately classifying their products, businesses can take advantage of these tax benefits, making their refrigerators more competitive in the market.
How to Find the HSN Code for a Refrigerator?
To find the correct HSN code for a refrigerator, follow these steps:
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Identify the type of refrigerator (combined refrigerator-freezer, household type, chest freezer, upright freezer, etc.).
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Determine the cooling technology used (compression or absorption).
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Check the refrigerator’s capacity (in litres).
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Use the above information to match the refrigerator with the corresponding HSN code from the table provided earlier.
If you’re unsure about the classification, consult the manufacturer’s documentation or seek guidance from a tax professional specialising in GST compliance.
Why the HSN Code on the Invoice Matters?
Including the correct HSN code on invoices is crucial for several reasons:
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GST Compliance: It is mandatory to mention the HSN code on invoices for GST compliance. Failure to do so can result in penalties and legal issues.
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Accurate Tax Calculation: The HSN code determines the applicable GST rate. Including the correct code ensures that the right amount of tax is charged and paid.
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Smooth Business Transactions: Having the HSN code on invoices facilitates seamless business transactions by providing clarity on the product classification and applicable taxes.
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Easier Tax Filing: When filing GST returns, businesses need to provide HSN code-wise details of their transactions. Having the correct codes on invoices simplifies this process and reduces the chances of errors.
Frequently Asked Questions (FAQs)
1. Are parts and accessories of refrigerators also taxed at 18% GST?
Yes, parts and accessories of refrigerators falling under HSN code 8418 are also subject to an 18% GST rate.
2. Do I need to pay GST on refrigerator spare parts?
Yes, spare parts for refrigerators are taxed at the same GST refrigerator rate of 18% as the complete unit.
3. Does GST apply to refrigerators bought for export?
Goods exported from India are generally zero-rated under GST, meaning they are not subject to GST. However, exporters must follow proper procedures and documentation to claim the zero-rating benefit.
4. How is GST on refrigerators calculated?
GST on refrigerators is calculated by applying the 18% rate to the base price of the refrigerator. For example, if a refrigerator costs ₹10,000 before tax, the GST amount would be ₹1,800 (18% of ₹10,000), and the final price inclusive of GST would be ₹11,800.
In conclusion, understanding the GST Rates and HSN codes for refrigerators is essential for consumers, businesses, and industry professionals in India. As of 2025, the GST rate for refrigerators remains at 18%, with the applicable HSN code being 8418 and its sub-categories. By using the correct HSN code and staying informed about GST on Electronics and Electrical Items like GST Air conditioners, businesses can ensure accurate taxation, maintain compliance, and make informed decisions. Consumers can also benefit from this knowledge by understanding the tax implications of their refrigerator purchases and making well-informed choices.
