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.
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
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "8418" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- 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.