Deep freezer HSN Code

Understand the Deep Freezer HSN Code

Deep freezers are indispensable appliances for homes and businesses, offering extended storage for perishable goods. For anyone involved in the trade of these essential cooling units, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. The HSN system provides a standardized method for classifying products globally, ensuring clarity in commerce and taxation.

Deep Freezers in the HSN System

Deep freezers, along with other refrigerating and freezing equipment, are primarily classified under Chapter 84 of the HSN, specifically within the broader category of “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter encompasses a wide range of machinery, and cooling appliances fall neatly within it.

The prevailing GST rate for deep freezers and most related refrigerating equipment is 18%.

Let’s delve into the specific HSN codes that apply to deep freezers and related items:

Freezers and Refrigerating Equipment

The core classification for deep freezers lies within HSN Heading 8418, which broadly covers “Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415.”

Within this heading, we find more granular classifications:

• 841830 (18% GST): This general code refers to “Freezers Of The Chest Type, Not Exceeding 800 L Capacity.”
• 84183090 (18% GST): This is a specific code for “Freezers Of The Chest Type, Not Exceeding 800 L Capacity: Other.”
• 841840 (18% GST): This general code is for “Freezers Of The Upright Type, Not Exceeding 900 L Capacity.”
• 84184010 (18% GST): This code specifies “Freezers Of The Upright Type, Not Exceeding 900 L Capacity: Electrical.”

Combined Units and Other Refrigeration Equipment

Beyond standalone deep freezers, the HSN also classifies combined units and other refrigerating equipment:

• 841810 (18% GST): This covers “Combined Refrigerator-Freezers, Fitted With Separate External Doors.”
• 84181010 (18% GST): This is for “Combined Refrigerator-Freezers…: Commercial Type.”
• 84181090 (18% GST): This covers “Combined Refrigerator-Freezers…: Other.”
• 84182900 (18% GST): This applies to “Refrigerators, Household Type: Other.”
• 84185000 (18% GST): This is for “Other Furniture (Chests, Cabinets, Display Counters, Showcases And The Like) For Storage And Display, Incorporating Refrigerating Or Freezing Equipment.”
• 84186100 (18% GST): This code is for “Heat Pumps Other Than Air Conditioning Machines.”
• 84186920 (18% GST): This covers “Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Water Cooler.”
• 84186930 (18% GST): This is for “Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Vending Machine, Other Than Automatic.”
• 84186950 (18% GST): This applies to “Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Refrigerated Farm Tanks, Industrial Ice Cream Freezers, And Other.”

Parts of Refrigerating Equipment

Even the parts of deep freezers and other refrigerating equipment have their own classifications:

• 84189100 (18% GST): This is for “Parts: Furniture Designed To Receive Refrigerating Or Freezing Equipment.”
• 84189900 (18% GST): This serves as a general “Parts: Other” category for refrigerating or freezing equipment.

It’s worth noting that the provided data also mentions “Deep Tube-Well Turbine Pumps” and “Deep Hole” drilling machines, which, despite containing the word “Deep,” are entirely different categories of machinery and should not be confused with deep freezers. These items fall under different HSN subheadings (e.g., 8413 for pumps, 8459 for drilling machines) and may have different GST rates.