Refrigerator HSN Code
GST rates and HSN code for Refrigerator.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Refrigerators, Household Type: Other | 84182900 | 18% | – | 27/07/2018 27/07/2018 | – |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Freezers Of The Chest Type, Not Exceeding 800 L Capacity: Other | 84183090 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Freezers Of The Upright Type, Not Exceeding 900 L Capacity: Electrical | 84184010 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps:–Heat Pumps Other Than Air Conditioning Machi | 84186100 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Refrigerated Farm Tanks, Industrial Ic | 84186950 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Vending Machine, Other Than Automatic | 84186930 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Parts: Other | 84189900 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 8418 10 – Combined Refrigerator-Freezers, Fitted With Separate External Doors: Commercial Type | 84181010 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 8418 10 – Combined Refrigerator-Freezers, Fitted With Separate External Doors: Other | 84181090 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Other Furniture (Chests, Cabinets, Display Counters, Showcases And The Like) For Storage And Displa | 84185000 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Water Cooler | 84186920 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Parts: Furniture Designed To Receive Refrigerating Or Freezing Equipment | 84189100 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Combined Refrigerator-Freezers, Fitted With Separate External Doors | 841810 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 | 8418 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Refrigeration Equipment Or Devices Spe | 84186940 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Ice Making Machinery | 84186910 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Refrigerators, Household Type: Absorption/Type, Electrical | 84182200 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Freezers Of The Chest Type, Not Exceeding 800 L Capacity: Commercial Type Electrical | 84183010 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Services | Road Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Containers Etc By Refrigerator Vehicles, Trucks, Trailers, Man Or Animal Drawn Vehicles Or Any Other Vehicles. | 996511 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – |
| Inland Water Transport Services Of Goods By Refrigerator Vessels, Tankers And Other Vessels. | 996522 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – |
Understanding the Right HSN Code for Refrigerators
HSN codes are essential for classifying goods under India’s GST system. When it comes to “refrigerators,” the provided data offers a detailed breakdown based on their type and capacity. This blog post clarifies the HSN codes and GST rates applicable to various categories of refrigerators and related equipment.
Based on the data, refrigerators and freezers primarily fall under Chapter 84, concerning machinery and mechanical appliances.
Household Type Refrigerators (18% GST):
- Household Type Refrigerators (Other than Absorption Type, Electrical): These are classified under HSN code 84182900 and attract an 18% GST rate, effective from 27/07/2018.
- Household Type Refrigerators (Absorption Type, Electrical): These are listed under HSN code 84182200, also with an 18% GST rate effective from 27/07/2018.
Freezers (18% GST):
- Chest Type Freezers (Not Exceeding 800 L Capacity, Other than Commercial Electrical): These fall under HSN code 84183090 with an 18% GST rate (effective 27/07/2018).
- Chest Type Freezers (Not Exceeding 800 L Capacity, Commercial Type Electrical): These are classified under HSN code 84183010, also at 18% GST (effective 27/07/2018).
- Upright Type Freezers (Not Exceeding 900 L Capacity, Electrical): These are listed under HSN code 84184010 with an 18% GST rate (effective 27/07/2018).
Combined Refrigerator-Freezers (18% GST):
- Combined Refrigerator-Freezers, Fitted With Separate External Doors (Commercial Type): These are classified under HSN code 84181010 with an 18% GST rate (effective 27/07/2018).
- Combined Refrigerator-Freezers, Fitted With Separate External Doors (Other): These fall under HSN code 84181090, also at 18% GST (effective 27/07/2018). The general HSN code 841810 also carries the same rate and effective date.
Other Refrigerating/Freezing Equipment and Heat Pumps (18% GST):
- Heat Pumps (Other Than Air Conditioning Machines): These are classified under HSN code 84186100 with an 18% GST rate (effective 27/07/2018).
- Water Coolers: These are listed under HSN code 84186920, also at 18% GST (effective 27/07/2018).
- Refrigerated Farm Tanks, Industrial Ice Makers, etc.: These fall under HSN code 84186950 with an 18% GST rate (effective 27/07/2018).
- Vending Machines (Other Than Automatic): These are classified under HSN code 84186930, also at 18% GST (effective 27/07/2018).
- Refrigeration Equipment or Devices Specifically for Storage and Display Furniture: These are listed under HSN code 84186940 with an 18% GST rate (effective 27/07/2018).
- Ice Making Machinery: This falls under HSN code 84186910, also at 18% GST (effective 27/07/2018). The general HSN code 8418 also carries the same rate and effective date.
- Other Furniture (Chests, Cabinets, Display Counters, Showcases etc.) for Storage and Display Incorporating Refrigerating Equipment: These are classified under HSN code 84185000 with an 18% GST rate (effective 27/07/2018).
Parts of Refrigerating/Freezing Equipment (18% GST):
- Parts (Other): General parts of refrigerating or freezing equipment fall under HSN code 84189900 with an 18% GST rate (effective 27/07/2018).
- Furniture Designed to Receive Refrigerating or Freezing Equipment: These are classified under HSN code 84189100, also at 18% GST (effective 27/07/2018).
Facebook
Twitter
Instagram
LinkedIn
Youtube
