HSN code for refrigerator.
Refrigerator is classified under HSN code 8418 (REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers refrigerators, freezers, and other electrical or non-electrical equipment designed to cool, freeze, or preserve food and other items by removing heat. It also includes heat pump machines used for heating or cooling purposes, excluding air conditioning units.
gst rate for refrigerator
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | Sch II S.No 4079/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
more specific codes under 8418
- 841810COMBINED REFRIGERATOR-FREEZERS, FITTED WITH SEPARATE EXTERNAL DOORS OR DRAWERS, OR COMBINA
- 841821COMPRESSION-TYPE
- 84182200REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER;
- 841829OTHER
- 841830FREEZERS OF THE CHEST TYPE, NOT EXCEEDING 800 L CAPACITY :
- 841840FREEZERS OF THE UPRIGHT TYPE, NOT EXCEEDING 900 L CAPACITY :
- 841850OTHER FURNITURE (CHESTS, CABINETS, DISPLAY COUNTERS, SHOW-CASES AND THE LIKE) FOR STORAGE
- 841861HEAT PUMPS OTHER THAN AIR-CONDITIONING MACHINES OF HEADING 8414
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Full detail — official text, every sub-code and rate history — on the HSN 8418 code page → · chapter 84 — Nuclear reactors, boilers, machinery and mechanica
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing