Fans HSN Code

Understanding Fans HSN Codes and GST

Fans are an indispensable part of our lives, providing comfort in homes, ventilation in offices, and critical airflow in industrial settings. For manufacturers, distributors, and retailers of fans, accurately classifying these essential appliances under the Harmonized System of Nomenclature (HSN) and applying the correct Goods and Services Tax (GST) rate is vital for smooth business operations and tax compliance.

Identifying Fan HSN Codes

The HSN system places fans predominantly under Chapter 84, which broadly covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” Within this chapter, a specific heading groups fans with pumps and compressors due to their shared function of moving air or gases.

Here’s a detailed breakdown of the HSN classifications for various types of fans:

• Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters (HSN 8414): This is the overarching heading for all types of fans.
  • Fans (HSN 84145): This sub-heading is specifically for fans.
    • Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor (HSN 841451): This category covers most common household and commercial fans. You will find several sub-headings here:
      • 84145110, 84145120, 84145140, 84145150 (Wall Fans), 84145190: These codes cover a wide range of electric-motor driven fans designed for specific placements like tables, floors, walls, windows, ceilings, or roofs.
    • Other Fans (HSN 841459): This covers fans that don’t fit into the “Table, Floor, Wall, etc.” category.
      • Air Circulator (84145910): Fans designed for air circulation.
      • Blowers, Portable (84145920): Portable devices that blow air.
      • Industrial Fans And Blowers (84145930): Larger, heavy-duty fans for industrial use.
• Ventilating Or Recycling Hoods Incorporating A Fan (HSN 84146000): This code is for hoods that include a fan, such as kitchen extractor hoods, with a specified maximum horizontal side.
• Parts (HSN 841490): This category covers parts specifically designed for fans, pumps, or compressors.
  • Of Air Or Vacuum Pumps And Compressors: Of Gas Compressors Of A Kind Used In Refrigerating And Air (84149011): Parts for refrigeration/air conditioning compressors.
  • Of Air Or Vacuum Pumps And Compressors: Of Bicycle Pumps (84149012): Parts for bicycle pumps.
  • Of Free Piston Generators (84149020): Parts for these specific generators.

While the data also lists various types of air compressors (like reciprocating, centrifugal, or mounted on a wheeled chassis – HSN 84144010, 84144020, 84144090), air pumps (hand or foot-operated, including bicycle pumps – HSN 84142010, 84142020), vacuum pumps (HSN 84141000), and other apparatus like turbo chargers (HSN 84148030) or other machines (HSN 84148090), these are distinct from “fans” themselves but share the broader HSN 8414 heading due to their air/gas movement functions.

Understanding GST Rates for Fans

In India, most fans and related air-moving machinery consistently attract an 18% GST rate.

• 18% GST Rate:
  • All types of Table, Floor, Wall, Window, Ceiling, or Roof Fans with a self-contained electric motor (HSN 84145110, 84145120, 84145140, 84145150, 84145190): This covers the vast majority of consumer and light commercial fans.
  • Other Fans, including Air Circulators (84145910), Portable Blowers (84145920), and Industrial Fans and Blowers (84145930).
  • Ventilating or Recycling Hoods Incorporating a Fan (84146000).
  • Air Compressors (all types listed: 84144010, 84144020, 84144090).
  • Vacuum Pumps (84141000).
  • Parts of Air or Vacuum Pumps and Compressors, including those for refrigeration and air (84149011), and parts of bicycle pumps (84149012).
  • Bicycle Pumps (84142010).
  • Turbo Chargers (84148030) and other machinery (84148090) under the general HSN 8414 heading.
• 12% GST Rate:
  • Other Hand or Foot-Operated Air Pumps (84142020): It’s notable that while bicycle pumps have 18% GST, other general hand/foot-operated air pumps have a 12% rate.

Most of these GST rates became effective from July 1, 2017, with a significant clarification or rate revision for many items within this chapter occurring on November 15, 2017. Businesses should always refer to the latest official GST notifications for any updates or specific clarifications.