About Us
    • 24x7 Personal Loan Notification
    • NEO RuPay Credit Card Notification

    • Axis Bank is now on WhatsApp !

      Send us a 'Hi' on 7036165000 for all your banking needs

      SIGN-UP

Table of contents

    Quick Summary

    Buying a refrigerator in India involves more than the sticker price, as Goods and Services Tax (GST) for refrigerators must be included in the final retail price. Also, knowing the current rate, the relevant codes, and how input tax credit (ITC) works can help both households and businesses avoid billing errors. Here's a complete breakdown.

    The GST rate for fridge units in India is even across all the varieties, including:

    • Single-door home model
    • Double-door or multi-door model
    • Inverter model
    • Larger commercial unit

    The rate remains the same regardless of brand, technology used, or capacity. Remember that GST for refrigerators is subject to change, so check the latest notification before buying one or filing returns.

    GST on fridge: Current tax slab explained

    GST on fridge purchases sits in the 18% tax slab. This slab covers not only single-door, double-door, and side-by-side refrigerators for home use but also commercial refrigerators, display chillers in shops and restaurants, and deep freezers. GST for refrigerators does not change with energy rating or product pricing, as classification is based on product category rather than brand.

    (Note: GST rates are subject to changes. Check the latest rates when filing your returns.)

    HSN code for refrigerators

    • The Harmonised System of Nomenclature (HSN) is a globally accepted system for classifying goods involved in international trade.
    • In India, these codes are extended to 8 digits to enable more specific product identification.
    • Refrigerators are classified under HSN code 8418, which covers refrigerators, freezers, and other equipment used for refrigeration or freezing.

    HSN code 8418 covers various types of refrigeration equipment, with specific sub-codes that organise products by design and function. Some of the relevant HSN codes for refrigerators and related equipment are listed below:

    • 841810: Combined refrigerator-freezers with separate external doors
    • 841821: Household refrigerators of the compression type
    • 841822: Household refrigerators of the electrical absorption type
    • 841829: Other household-type refrigerators
    • 841830: Chest-type freezers with a capacity of up to 800 litres
    • 841840: Upright freezers with a capacity of up to 900 litres
    • 841850: Other storage or display furniture fitted with refrigeration or freezing equipment

    (Note: The HSN codes might change over time. Check the latest rates when filing your returns.)

    HSN codes and GST rates for refrigerator parts and accessories

    Here’s a list of some common refrigerator parts and accessories with their HSN codes and GST slabs:

    ItemHSN codeGST rate
    Refrigerator compressors and gases841418%
    Shelves, trays, and internal fittings8418.9918%
    Door gaskets and seals8418.9918%
    Parts to receive refrigeration equipment8418.9118%

    (Note: The HSN codes might change over time. Check the latest rates when filing your returns.)

    Why HSN code for refrigerators is important

    Using the right HSN code is of great significance as:

    • It ensures the correct rate is charged on every invoice
    • It helps buyers claiming ITC avoid mismatch issues during audits
    • It keeps GSTR filings consistent and notice-free
    • It helps in managing inventory properly and maintains transparency in product cost

    How to find the HSN code for a refrigerator

    Most sellers confirm the HSN code by checking the product's tax invoice, the government’s GST rate finder tool, or the manufacturer’s documents. You may also check the HSN code online by giving product specifications. If still unsure, it's best to consult a tax professional rather than guess, since misclassification can trigger disputes later.

    Here are a few things to know:

    • Businesses can claim ITC on refrigerators purchased for commercial use, such as those used in hotels, restaurants, or offices, provided they have a valid GST tax invoice.
    • Personal purchases don't qualify.
    • GST in refrigerator procurement also extends to exports, which are zero-rated, letting exporters claim refunds, an aspect of GST in refrigerator trade that manufacturers rely on.

    Price impact of GST on refrigerators

    GST is an indirect tax that helps to determine the ultimate retail price of a refrigerator. For example, a fridge that costs ₹35,000 before tax will have ₹6,300 added as 18% GST, pushing the final price to ₹41,300. When the appliance tax is included in the MRP, you may not notice it separately, but the invoice shows it.

    Old and new GST rate on refrigerators

    • The rate on refrigerators has shifted only once since GST was launched in July 2017, when they sat in the top 28% slab as consumer goods considered non-essential at the time.
    • That changed at the 28th GST Council meeting in July 2018, when the rate was cut to 18%, where it has stood since, including through the GST 2.0 rationalisation in September 2025, which mainly affected other home appliances, which remain at 28%.

    (Note: GST rates are subject to changes. Check the latest rates when filing your returns.)

    Conclusion

    For a business, knowing the GST on refrigerator pricing, along with the correct HSN code, helps manage costs and ensure smooth compliance. Not only does it keep your books clean, but it also helps in financial planning. As always, verify the current rate against the latest circular before filing.

    To ensure efficient GST payments and compliance, consider exploring Axis Bank’s GST services, which make filing your returns easy.

    Frequently Asked Questions

    1. What is the GST rate for fridge in India?

    The current GST on refrigerators is 18%, applicable to all refrigerators under HSN code 8418.

    2. Is GST the same for commercial refrigerators?

    Yes. Display chillers and deep freezers are subject to the same 18% rate as household refrigerators.

    3. Can I claim ITC on refrigerators used for business?

    Yes, if it's used for business and purchased against a valid GST invoice. Personal use doesn't qualify.

    4. Is GST applicable on refrigerator spare parts?

    Yes, compressors, shelves, thermostats, etc., are taxed at the 18% rate, the same as the appliance.

    5. How is GST on refrigerators calculated?

    It's the pre-tax price multiplied by 18%. A ₹30,000 fridge works out to ₹5,400 in GST, taking the final price to ₹35,400.

    Disclaimer:This article is intended solely for informational purposes. The views expressed in this article are personal. Axis Bank and/or the author shall not be liable for any direct or indirect loss or liability incurred by the reader arising from reliance on the content herein. Readers are advised to consult a qualified financial advisor before making any financial decisions. Axis Bank does not endorse or guarantee the accuracy of any third-party content or links included in this article.

    Tax and GST regulations are subject to change. The information in this article is based on applicable laws, rules, notifications, and interpretations in force as on the date of publication and may change due to amendments, judicial decisions, or regulatory updates.

    Learning Hub

    Planning your next money move? Spend a minute here

    View more
    DCGC

    Copyright@ 2026 Axis Bank