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HSN 8418 18% GST

HSN Code 8418 — Refrigerators

HSN code 8418 covers refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5. Under GST 2.0 (effective 22 September 2025), HSN 8418 (refrigerators) is taxed at 18% GST. This code falls under Chapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 8418 at a glance

HSN Code8418
DescriptionREFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF HEADING 8412.5
GST Rate (GST 2.0)18%
ChapterChapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof
Heading8418

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 8418

29 more specific 6- and 8-digit codes fall under 8418 (refrigerators). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
841810Combined Refrigerator-Freezers, Fitted With Separate External Doors Or Drawers, Or Combinations Thereof :18%
841821Compression-Type18%
841829Other18%
841830Freezers Of The Chest Type, Not Exceeding 800 L Capacity :18%
841840Freezers Of The Upright Type, Not Exceeding 900 L Capacity :18%
841850Other Furniture (Chests, Cabinets, Display Counters, Show-Cases And The Like) For Storage And Display, Incorporating Or Freezing Equipment18%
841861Heat Pumps Other Than Air-Conditioning Machines Of Heading 841418%
841869Other :18%
841891Furniture Designed To Receive Refrigerating Or Freezing Equipment18%
841899Other18%
84181010Commercial Type18%
84181090Other18%
84182100Compression-Type18%
84182200Refrigerators, 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, Electrical18%
84182900Other18%
84183010Commercial Type Electrical18%
84183090Other18%
84184010Electrical18%
84184090Other18%
84185000Other furniture(chests, cabinets, display counters, showcases and the like)for storage and display incorporating refrigerating or freezing equipment18%
84186100Heat Pumps Other Than Air-Conditioning Machines Of Heading 841418%
84186910Ice Making Machinery18%
84186920Water Cooler18%
84186930Vending Machine, Other Than Automatic Vending Machine18%
84186940Refrigeration Equipment Or Devices Specially Used In Leather Industries For Manufacturing Of Leather Articles18%
84186950Refrigerated Farm Tanks, Industrial Ice Cream Freezer18%
84186990Other18%
84189100Furniture Designed To Receive Refrigerating Or Freezing Equipment18%
84189900Other18%

Frequently Asked Questions

What is the HSN code for refrigerators?
The HSN code for refrigerators is 8418, under Chapter 84 (Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof).
What is the GST rate on refrigerators?
Under GST 2.0, HSN 8418 (refrigerators) is taxed at 18% GST.
Which chapter does HSN code 8418 belong to?
HSN 8418 belongs to Chapter 84 of the HSN classification — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof.
Is the HSN code 8418 mandatory on invoices for refrigerators?
Yes. To bill refrigerators under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8418) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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