Cooling Fan HSN Code

Understanding the correct HSN (Harmonized System of Nomenclature) code for cooling fans is vital for businesses in India to ensure proper GST (Goods and Services Tax) compliance. The HSN code system globally classifies products for uniform taxation and trade. Our provided data primarily places cooling fans under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

Cooling Fan HSN Codes and GST

The HSN code system, a universally accepted method for product classification, plays a critical role in India’s GST framework. For cooling fans, the categorization is quite detailed, falling primarily under Chapter 84, which encompasses a wide range of machinery and mechanical appliances.

Let’s delve into the various classifications for cooling fans:

General Fans with Self-Contained Electric Motors

A significant portion of cooling fans, particularly those used in domestic or general settings, fall under this broad category, distinguished by their self-contained electric motor and output:

• HSN Code 84145110: This specifically covers “Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of A…” (output not exceeding 125 W). This generally includes table fans.
• HSN Code 84145120: This is for “Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of…” (output not exceeding 125 W). This often covers ceiling fans.
• HSN Code 84145190: This serves as the “Other” category within this sub-heading: “Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of…” (output not exceeding 125 W). This would include various other common fans like wall fans, window fans, etc.

All these fans typically attract an 18% GST rate, effective from November 15, 2017.

Other Types of Fans and Blowers

The data also lists other fan-related items and broader categories that might include cooling fan functions:

• HSN Code 84145920: This is for “Fans : Other: Blowers, Portable.” Portable blowers, which can also serve cooling purposes, fall here.
• HSN Code 84146000: This covers “Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Hoods Having A Maximum Horizontal Side Not Exceeding 120 Cm.” Kitchen hoods with fans for ventilation and cooling purposes would be classified here.
• HSN Code 84148030: This specifies “Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Other: Turbo Charger.” While not a typical ‘cooling fan,’ turbochargers incorporate fan-like components for air movement and cooling in engines.

These categories also generally carry an 18% GST rate, effective from November 15, 2017.

Air Conditioning Machines (incorporating fans)

It is crucial to differentiate between standalone cooling fans and air conditioning machines, which inherently incorporate fans for their function:

• HSN Code 8415: This broadly covers “Air Conditioning Machines, Comprising A Motor- Driven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated.” The overall GST rate for machines under this heading is generally 28%, effective from July 1, 2017.
• HSN Code 84158390: This is for “Air Conditioning Machines, Comprising A Motor-driven Fan And Elements For Changing The Temperature And Humidity… – Other : Not Incorporating A Refrigerating Unit : Other.”
• HSN Code 84151090: This includes “Air Conditioning Machines… 8415 10 – Window Or Wall Types, Self-Contained Or Split System: Other.”
• HSN Code 84158290: This is for “Air Conditioning Machines… – Other : Other, Incorporating A Refrigerating Unit: Other.”
• HSN Code 84159000: This covers “Air Conditioning Machines… – Parts.”

All these air conditioning related HSN codes carry a 28% GST rate, effective from July 1, 2017.