HSN 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 no. 8415.
The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:
- 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
- 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
- 18% — Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
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Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8418
This heading has 10 subheadings, including: Refrigerators and freezers; combined refrigerator-freezers, fitted with separate external doors, electric or other, Refrigerators; for household use, compression-type, electric or other, Refrigerators; household, electric or not, other than compression-type, Freezers; of the chest type, not exceeding 800l capacity, Freezers; of the upright type, not exceeding 900l capacity, Furniture incorporating refrigerating or freezing equipment; for storage and display, n.e.c. in item no. 8418.1, 8418.2, 8418.3 or 8418.4 (chests, cabinets, display counters, show-cases and the like), Heat pumps; other than air conditioning machines of heading no. 8415, Refrigerating or freezing equipment; n.e.c. in heading no. 8418…. Use the HSN/SAC finder to pin down the exact code.
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