As an essential household appliance, refrigerators play a crucial role in keeping our food fresh and preventing spoilage. In India, the Goods and Services Tax (GST) is applied to the sale of refrigerators, and the applicable rate is determined by the Harmonized System of Nomenclature (HSN) code. GST on refrigerators remains at 18%, which was revised from 28% on July 27, 2018.
GST Rate for Refrigerators
The current GST rate for refrigerators in India is 18%. This rate applies to all types of refrigerators, including:
Combined refrigerator-freezers with separate external doors
Household type refrigerators (compression and absorption type)
Freezers of the chest type, not exceeding 800 L capacity
Freezers of the upright type, not exceeding 900 L capacity
Other furniture for storage and display incorporating refrigerating or freezing equipment
It’s important to note that the 18% GST on fridge is applicable irrespective of the refrigerator’s size, capacity, or technology used. This standardised rate helps simplify the taxation process and ensures that consumers and businesses can easily calculate the GST on their refrigerator purchases.
GST rates and HSN code for Refrigerators
Refrigerator HSN code HSN Code | Description | GST Rate |
841810 | Combined refrigerator-freezers, fitted with separate external doors | 18% |
841821 | Refrigerators, household type, compression type | 18% |
841829 | Refrigerators, household type, other than compression type | 18% |
841830 | Freezers of the chest type, not exceeding 800 litres capacity | 18% |
841840 | Freezers of the upright type, not exceeding 900 litres capacity | 18% |
841850 | Other refrigerating or freezing chests, cabinets, display counters, showcases, and similar | 18% |
841891 | Parts for refrigerating or freezing equipment of 8418, heat pumps | 18% |
Product-Specific HSN Codes
For more precise categorization, the following table outlines specific Product HSN Codes under 8418:
Product | HSN Code |
Household refrigerators | 8418.10 |
Freezers of the chest type, not exceeding 800 litres | 8418.21 |
Freezers of the upright type, not exceeding 900 litres | 8418.29 |
Compression-type refrigerators and freezers | 8418.30 |
Refrigerator-freezers, with separate external doors | 8418.40 |
Other refrigerating or freezing equipment | 8418.50 |
Heat pumps other than air conditioning machines | 8418.61 |
Parts for refrigeration equipment | 8418.91 |
Other parts | 8418.99 |
FAQs
Q1. Why the HSN Code on the Invoice Matters?
- GST Compliance: It is mandatory to mention the HSN code on invoices for GST compliance. Failure to do so can result in penalties and legal issues.
- Accurate Tax Calculation: The HSN code determines the applicable GST rate. Including the correct code ensures that the right amount of tax is charged and paid.
- Smooth Business Transactions: Having the HSN code on invoices facilitates seamless business transactions by providing clarity on the product classification and applicable taxes.
- Easier Tax Filing: When filing GST returns, businesses need to provide HSN code-wise details of their transactions. Having the correct codes on invoices simplifies this process and reduces the chances of errors.
Q2. What is the refrigerator GST rate?
The refrigerator GST rate in India is 18%. This rate is applied to the sale price of refrigerators, ensuring that manufacturers, retailers, and consumers adhere to national tax laws related to the sale of these appliances.
Q3. Does GST apply to refrigerators bought for export?
Goods exported from India are generally zero-rated under GST, meaning they are not subject to GST. However, exporters must follow proper procedures and documentation to claim the zero-rating benefit.
Q4. What is the deep freezer GST rate?
The deep freezer GST rate in India is generally 18%, similar to the standard rate for refrigerators. This rate applies to various types of deep freezers, ensuring consistent taxation across different models and capacities.
Q5. Are parts and accessories of refrigerators also taxed at 18% GST?
Yes, parts and accessories of refrigerators falling under HSN code 8418 are also subject to an 18% GST rate.
Q6. What is the refrigerator GST rate?
The refrigerator GST rate in India is 18%. This rate is applied to the sale price of refrigerators, ensuring that manufacturers, retailers, and consumers adhere to national tax laws related to the sale of these appliances.
