Refrigerator GST Rate 2025 & HSN Code Details

Introduction

Refrigerators have become essential household appliances, offering reliable food preservation and everyday convenience. Under the Goods and Services Tax (GST) regime, refrigerators are assigned specific HSN (Harmonized System of Nomenclature) codes, which determine their applicable tax rates. Understanding the GST rate on refrigerators and their HSN codes is crucial—consumers benefit from greater pricing clarity, while businesses ensure tax compliance and accurate record-keeping. As we move through 2025, staying updated on the latest fridge GST rates and HSN classifications helps both buyers and sellers make informed decisions and maintain seamless operations.

Understanding the HSN Code

The Harmonized System of Nomenclature (HSN) code is a globally accepted system developed by the World Customs Organization (WCO) to classify goods in international trade. It simplifies product identification and standardizes classification across industries and countries. The HSN system uses a six-digit numeric structure to categorize more than 5,000 products, with countries like India expanding it to eight digits for finer classification.

The HSN code follows a structured hierarchy:

First two digits: Represent the chapter of the product category.
Next two digits: Indicate the specific heading within that chapter.
Final two digits: Identify the sub-heading for greater detail.

Using HSN codes ensures accurate product classification, supports compliance with tax laws, and facilitates efficient trade and customs processes globally

Rewritten: Refrigerator HSN Code

In India, refrigerators fall under the HSN code 8418, which includes a wide range of refrigeration appliances such as domestic refrigerators, deep freezers, and other cooling or freezing units.

For businesses involved in the manufacture, import, or sale of refrigerators, using the correct HSN code is crucial. It ensures the proper application of GST, compliance with tax laws, and smooth handling of invoicing and return filings.

Accurate use of the refrigerator HSN code also supports better inventory tracking, minimizes the risk of non-compliance, and streamlines operations. Moreover, correct classification allows businesses to leverage any available tax advantages—such as benefits on energy-efficient appliances—helping to optimize pricing and improve customer satisfaction

Rewritten: Refrigerator HSN Code and GST Rates

Understanding the HSN code and GST rate for refrigerators is crucial for manufacturers, importers, and sellers of refrigeration equipment. The HSN (Harmonized System of Nomenclature) ensures standardized classification, enabling accurate GST application and seamless tax compliance

HSN Code 8418 – Refrigerator Classification

Refrigerators, freezers, and other cooling appliances are classified under HSN Code 8418 in India. This code includes a wide range of refrigeration units, such as:

Household refrigerators
Deep freezers
Heat pumps (excluding air conditioners classified under 8415)
Related spare parts

GST Rates on Refrigerators – Detailed Breakdown

Below is a table summarizing the applicable GST rates and corresponding HSN codes under the 8418 category:

HSN Code	Description	GST Rate
841810	Combined refrigerator-freezers with separate external doors	18%
841821	Household refrigerators, compression type	18%
841829	Household refrigerators, other than compression type	18%
841830	Chest-type freezers with a capacity ≤ 800 litres	18%
841840	Upright-type freezers with a capacity ≤ 900 litres	18%
841850	Other refrigerating/freezing units such as cabinets, showcases, or counters	18%
841891	Parts of refrigerating or freezing appliances, including heat pumps	18%

Product-Specific Refrigerator HSN Codes

For more detailed classification, refer to these product-specific HSN codes under 8418:

Product	HSN Code
Household refrigerators	8418.10
Chest-type freezers (≤ 800 litres)	8418.21
Upright-type freezers (≤ 900 litres)	8418.29
Compression-type fridges and freezers	8418.30
Refrigerator-freezers with external doors	8418.40
Other refrigeration/freezing appliances	8418.50
Non-AC heat pumps	8418.61
Parts for refrigeration units	8418.91
Other unspecified parts	8418.99

Why the HSN Code for Refrigerators Matters

The HSN (Harmonized System of Nomenclature) code is essential for correctly identifying refrigerators under India’s GST framework. It impacts everything from accurate tax calculation to streamlined trade and compliance. Here’s why it matters:

1. Ensures Accurate GST Application

Correct Tax Rate: Refrigerators under HSN Code 8418 attract 18% GST. Using the correct code helps apply the right rate, avoiding tax miscalculations.
Simplified GST Filing: Accurate classification reduces errors in returns, helping businesses avoid penalties or audits.

2. Enables Standardised Trade

Domestic & International Clarity: HSN codes provide a globally recognized product classification, ensuring smooth trade and fewer disputes.
Customs Compliance: Essential for import/export activities, HSN codes facilitate faster customs clearance and duty assessments.

3. Improves Inventory & Financial Management

Organised Inventory: Categorizing refrigerators by HSN streamlines tracking, stock management, and reporting.
Better Business Insights: Enables detailed analysis of product performance and supports smarter pricing and inventory decisions.

4. Strengthens Legal & Tax Compliance

Regulatory Adherence: Proper HSN use meets national and international compliance standards, reducing legal risks.
Audit-Ready: Ensures your invoices and records can stand up to scrutiny during audits.

5. Increases Operational Efficiency

Smooth Workflows: From procurement to sales, HSN codes support consistent classification, reducing confusion and admin load.
Customer Transparency: Boosts buyer confidence through clear and compliant invoicing.

6. Access to Tax Benefits

Energy-Efficient Models: Correct classification may unlock lower GST rates for eco-friendly models, making your products more competitive

How to Determine the Right HSN Code for Refrigerators

Determining the appropriate HSN (Harmonized System of Nomenclature) code for a refrigerator requires a structured approach to ensure proper classification for tax compliance and regulatory accuracy. Follow these steps to find the correct HSN code for your refrigerator

1. Understand the Structure of HSN Codes

HSN (Harmonized System of Nomenclature) codes are internationally recognized six-digit numerical codes used for classifying goods. In India, these codes are sometimes extended to eight digits for more detailed classification.

The first two digits represent the chapter.
The next two digits indicate the heading.
The final two digits specify the sub-heading.

2. Assess Product Specifications
Accurate classification starts with understanding the product. Identify the refrigerator type—whether it’s a household unit, deep freezer, or a combined model. Key attributes like energy efficiency, capacity (in litres), and cooling mechanism (e.g., compression type) influence the correct HSN code.

3. Use an HSN Code Finder Tool
Use tools like the IndiaFilings HSN Code Finder to quickly locate the right HSN code based on your refrigerator’s specifications. This helps reduce errors and ensures accurate GST application.

4. Seek Expert Guidance
If there is uncertainty about the correct classification, consult with GST professionals. Our tax experts can offer personalized advice based on your product type and business operations.

5. Cross-Check with Customs and Trade Guidelines
For importers and exporters, it’s essential to ensure that the selected HSN code aligns with customs requirements and international trade classifications to avoid delays or discrepancies during shipping.

6. Compare with Similar Products
Review the HSN codes used for similar refrigerator models already on the market. This comparison can offer clarity and confirm your chosen code.

By following these steps, businesses can ensure accurate classification of refrigerators under the correct HSN code, enabling proper GST compliance and smoother trade and tax processes

Why Including the Correct Refrigerator HSN Code on Your Invoice Matters

Adding the accurate HSN (Harmonized System of Nomenclature) code for refrigerators on your invoices is essential for ensuring compliance, correct taxation, and smoother business operations. Here’s why using the right HSN code is so important:

Ensuring GST Compliance:
Using the correct HSN code is mandatory under India’s GST regulations. The code determines the applicable GST rate for each product, including refrigerators. Misclassification can lead to applying incorrect GST rates, causing either over-taxation or under-taxation. This impacts pricing and can also result in fines and penalties from tax authorities.

Meeting Legal Requirements:
Indian tax laws require businesses to include HSN codes on all invoices. Omitting or incorrectly stating the HSN code can lead to legal issues and financial penalties. Accurate invoicing keeps your business aligned with national tax laws and helps avoid disputes or sanctions.

Preventing Taxation Errors:
Correct HSN coding guarantees that the right GST rate is applied to your refrigerators. This precision helps maintain the integrity of financial records, prevents tax payment errors, and supports transparent pricing and financial reporting.

Streamlining Customs Procedures:
For businesses involved in importing or exporting refrigerators, the HSN code is critical for customs clearance. It helps customs officials assess duties and taxes accurately, speeding up clearance and reducing the risk of shipment delays or disputes.

Facilitating Audits and Record-Keeping:
Accurate HSN reporting is vital during tax audits. It allows businesses to provide clear and verifiable transaction records, making audits smoother and demonstrating adherence to tax regulations.

Enhancing Inventory and Financial Management:
Proper HSN classification supports efficient inventory tracking and financial planning. It helps categorise products effectively, enabling better stock management and informed pricing decisions. Additionally, accurate coding aids in precise inventory valuation, which is crucial for managing cash flow and forecasting

Simplify Your HSN Code Search with IndiaFilings

Dealing with HSN codes and GST rates can be complex, but it doesn’t have to be overwhelming. IndiaFilings provides an easy-to-use HSN Code Finder tool that simplifies the classification process. Whether you’re a manufacturer, importer, or retailer, our tool helps you quickly and accurately identify the right HSN code, ensuring better compliance and smoother tax filings

About the Author

Rohan

Rohan is a skilled writer who excels at simplifying complex legal concepts into clear, practical guidance. Her insightful articles equip entrepreneurs with the essential knowledge to navigate business laws confidently, helping them successfully launch and manage their ventures

June 25, 2025