Whirlpool Refrigerator HSN Code

Understanding the Whirlpool Refrigerator HSN Code

For anyone purchasing, selling, or importing a Whirlpool refrigerator in India, understanding its Harmonized System of Nomenclature (HSN) code is fundamental for accurate Goods and Services Tax (GST) calculation. While the “Whirlpool” brand specifically isn’t an HSN classification, the refrigerator itself falls under a clear and defined category within the HSN structure.

Refrigerators, including those manufactured by Whirlpool, are classified under Chapter 84 of the HSN, which broadly covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” More precisely, they are categorized under HSN Heading 8418.

This heading specifically describes: “Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415.”

Within HSN 8418, various sub-codes exist depending on the type and function of the refrigerator:

• 841810 is for “Combined refrigerator-freezers, fitted with separate external doors.” This is common for many double-door Whirlpool models.
  • 84181010 for “Commercial Type” combined units.
  • 84181090 for “Other” combined units (typically household).
• 84182100 specifically designates “Refrigerators, Household Type: Compression Type.” This is a widely used HSN for standard household refrigerators, including many Whirlpool models.
• 84182200 covers “Refrigerators, Household Type: Absorption/Type, Electrical.”
• 84182900 is for “Refrigerators, Household Type: Other,” encompassing household refrigerators not covered by the compression or absorption types.

The prevailing GST rate for refrigerators, including Whirlpool refrigerators, is 18%. This rate applies uniformly across all the relevant sub-categories under HSN 8418. The 18% GST rate became effective from July 27, 2018, having been revised from a higher slab previously.

It’s important to differentiate refrigerators from services like “Road Transport Services Of Goods… By Refrigerator Vehicles” (HSN 9965xx), as seen in the provided data. While these services relate to refrigeration, they are service codes, not product codes for the refrigerator itself.

Therefore, when dealing with a Whirlpool refrigerator, always look for the appropriate HSN 8418 sub-code based on its specific type (e.g., household compression-type, combined refrigerator-freezer) to ensure correct GST application.