HSN Code
HSN Code 8418 — Refrigerators & Freezers
HSN heading 8418 covers domestic and commercial refrigerators, freezers, and refrigerating equipment — but not air conditioners or water dispensers.
8418 covers equipment built specifically to refrigerate or freeze — domestic refrigerators, chest and deep freezers, and larger commercial refrigeration equipment used in shops, warehouses, and cold-storage facilities. The heading also picks up heat pumps, since they run on the same underlying refrigeration-cycle technology.
The 8-digit split within this heading generally follows product type and capacity — a single-door domestic fridge, a double-door frost-free fridge, and a commercial deep freezer don't share the same full code even though all three start with 8418.
Air conditioners run on a related but distinct classification (8415) despite using similar refrigeration-cycle technology, because the GST tariff treats "cooling a room" and "refrigerating food/goods" as different functional categories. Don't assume a fridge and an AC share a heading just because both involve compressors and refrigerant.
GST rate for 8418
GST rate: 18%
- 18%Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415Notification 9/2025, Schedule II, S. No. 407 — covers 8418
- 18%Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HPNotification 9/2025, Schedule II, S. No. 386 — covers 84
- 18%Anything under 8418 that none of the entries above describeNotification 9/2025, Schedule II, S. No. 639 — the catch-all entry
4 more entries for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- 5%Following renewable energy devices and parts for their manufacture:-(a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:-If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017 -Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of t he gross consideration charged shall be deemed as value of the said taxable serviceNotification 9/2025, Schedule I, S. No. 437 — covers 84, 85 or 94
- 5%Disposable sterilized dialyzer or micro barrier of artificial kidneyNotification 9/2025, Schedule I, S. No. 479 — covers 90 or 84
- 18%Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumpsNotification 9/2025, Schedule II, S. No. 387 — covers 84 or 85
- 18%E-waste Explanation.-For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in partif discarded as waste by the consumer or bulk consumerNotification 9/2025, Schedule II, S. No. 473 — covers 84 or 85
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Domestic refrigerators (single-door, double-door, frost-free)
- Chest and upright deep freezers
- Commercial refrigeration and cold-storage equipment
- Heat pumps
Commonly confused — classified elsewhere
- Air conditioning machines — 8415
- Water coolers and dispensers — 8419
- Ice-cream and soft-serve machines used commercially — varies — confirm on the GST portal
All 29 codes under 8418
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 841810 | Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof | 18% |
| 84181010 | Commercial type | 18% |
| 84181090 | Other | 18% |
| 841821 | Compression-type | 18% |
| 84182100 | Compression-type | 18% |
| 84182200 | Refrigerators, 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, electrical | 18% |
| 841829 | Other | 18% |
| 84182900 | Other | 18% |
| 841830 | Freezers of the chest type, not exceeding 800 l capacity | 18% |
| 84183010 | Commercial type electrical | 18% |
| 84183090 | Other | 18% |
| 841840 | Freezers of the upright type, not exceeding 900 l capacity | 18% |
| 84184010 | Electrical | 18% |
| 84184090 | Other | 18% |
| 841850 | Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment | 18% |
| 84185000 | Other furniture(chests, cabinets, display counters, showcases and the like)for storage and display incorporating refrigerating or freezing equipment | 18% |
| 841861 | Heat pumps other than air-conditioning machines of heading 8414 | 18% |
| 84186100 | Heat pumps other than air-conditioning machines of heading 8414 | 18% |
| 841869 | Other | 18% |
| 84186910 | Ice making machinery | 18% |
| 84186920 | Water cooler | 18% |
| 84186930 | Vending machine, other than automatic vending machine | 18% |
| 84186940 | Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles | 18% |
| 84186950 | Refrigerated farm tanks, industrial ice cream freezer | 18% |
| 84186990 | Other | 18% |
| 841891 | Furniture designed to receive refrigerating or freezing equipment | 18% |
| 84189100 | Furniture designed to receive refrigerating or freezing equipment | 18% |
| 841899 | Other | 18% |
| 84189900 | Other | 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Does 8418 cover commercial refrigeration equipment or just home fridges?
Both — the heading covers domestic refrigerators and freezers as well as commercial and industrial refrigeration equipment. The exact 8-digit code differs by product type and capacity.
Is a water dispenser/cooler classified under 8418 since it's a cooling appliance?
No — water coolers and dispensers have their own heading (8419), separate from refrigerators and freezers, even though both involve cooling.
Why aren't refrigerators and air conditioners the same code if both use refrigerant?
The tariff classifies by function rather than underlying technology — cooling/freezing goods (8418) and conditioning room air (8415) are treated as separate categories, even though the compressor technology involved is similar.