GST on Refrigerators in India
Refrigerators attract 18% GST in India under HSN code 8418. The rate is the same in every state.
Working out the GST on refrigerators
Refrigerators are taxed at a flat 18% across every type, so the arithmetic is straightforward. Multiply the taxable value by 18 percent to get the GST, then add it to the base price for the total.
- For an intra-state sale, the 18% splits into 9% CGST and 9% SGST.
- For an inter-state sale, a single 18% IGST applies instead.
- The calculator on this page is pre-set to the 18% rate and handles both cases.
A worked example
Suppose a refrigerator has a taxable value of ₹30,000 before tax. Applying 18% GST works out as follows.
One rate across the 8418 family
Refrigerators sit at a uniform 18% under HSN 8418, and the code covers far more than the fridge in your kitchen. Single door, double door, side-by-side, chest freezers, display cabinets in shops and cold storage equipment all share the heading and the rate.
| Item | HSN | GST rate |
|---|---|---|
| Household refrigerator (any door configuration) | 8418 21 / 8418 10 | 18% |
| Chest freezers, deep freezers | 8418 30 | 18% |
| Commercial display & cold storage units | 8418 50 / 8418 69 | 18% |
| Parts (shelves, gaskets, crispers, thermostats) | 8418 91 / 8418 99 | 18% |
| Compressors | 8414 | 18% |
Size, brand, star rating and smart features make no difference to the rate. A basic single-door and a large side-by-side with a water dispenser both attract 18%. Note that air conditioners are excluded from this heading and sit under 8415, though they carry the same rate.
Who the rate cut actually helped
Worth knowing if you compare old and new prices: commercial refrigeration equipment was already at 18% before the reform. It was household refrigerators that sat in the 28% bracket, classified alongside other consumer durables as discretionary purchases. So the rationalisation to 18% mainly benefited household buyers, while a restaurant or shop buying a display cooler saw no change. On a ₹30,000 fridge, 18% means ₹5,400 of GST instead of ₹8,400 at the old rate.
Business purchases and ITC
A registered business buying a refrigerator for commercial use, such as a restaurant, hotel, shop or cold storage, can claim the full 18% as input tax credit against a valid tax invoice carrying the correct HSN and GSTIN. A fridge bought for a director's home or an employee's personal use does not qualify. Manufacturers claim credit on compressors and components in the normal way. Exports of refrigerators are zero-rated, so an exporter can claim a refund of the input tax paid.
Imports, servicing and exchange offers
An imported refrigerator carries the same 18% but the duty stack makes it considerably more expensive: basic customs duty of around 20%, AIDC of around 20%, social welfare surcharge on the aggregate, and then IGST at 18% on the assessable value plus duties. A registered importer can claim that IGST back as credit. Repair and servicing is a separate service at 18%. As with other appliances, an exchange offer does not reduce the taxable value, so trading in an old fridge against a ₹35,000 listing and paying ₹30,000 still attracts GST on the full ₹35,000.
Old stock and the printed MRP
Units manufactured before the rate change were not recalled or re-labelled, so a box on a showroom floor may still carry an MRP calculated at 28%. The GST on your invoice should reflect the current 18% regardless of what the sticker says. A bill showing 28% today has the rate wrong regardless of the sticker. Check the tax line rather than the packaging, and ask for a revised invoice if the two disagree.
Selling appliances: registration and HSN discipline
An appliance dealer needs registration once turnover crosses ₹40 lakh, or from the first sale when selling through an e-commerce operator, where the platform collects tax at source under Section 52. Since February 2025, HSN reporting in Table 12 of GSTR-1 is selected from a dropdown rather than typed, with 4-digit codes required up to ₹5 crore turnover and 6-digit above it. Keep 8418 mapped to your full refrigerator range in the item master and let the model details live in the description rather than inventing sub-codes.
Extended warranty, AMC and installation
An extended warranty or annual maintenance contract sold alongside the appliance is a separate service at 18%. Installation and demonstration charges follow the same rate where billed. Because the appliance and all these services sit at 18%, bundling them does not change the total, but each element should still be identifiable on the invoice so a business buyer can support a clean ITC claim. Gas refilling and repair visits are also 18% services.
Frequently asked questions
Refrigerators attract 18% GST under HSN 8418. The rate covers single door, double door, side-by-side and commercial models, along with freezers, display cabinets and cold storage equipment.
No. Household refrigerators were reduced to 18% under the GST rationalisation. Some rate lists online still show 28%. Commercial refrigeration equipment was already at 18% before the change, so only household buyers saw a difference.
No. Capacity, brand, star rating and features such as water dispensers or smart controls make no difference. All refrigerators under HSN 8418 attract 18%.
Yes, where it is used for business purposes such as a restaurant, hotel, shop or cold storage, and the invoice carries the correct HSN and your GSTIN. A fridge bought for personal or employee household use does not qualify.
Parts such as shelves, gaskets, crispers and thermostats under HSN 8418 91 attract 18%, as do compressors under 8414. Repair and servicing is a separate service, also at 18%.