Refrigerators and refrigerating equipment classify under HSN heading 8418, but the exact subheading depends on design and use. Do not rely on a copied eight-digit code or historical 28% claim without checking the current CBIC rate schedule effective on the invoice date. Once the live rate is confirmed, GST equals taxable value multiplied by that rate.
Use the rule effective on the transaction date
This guide is a decision aid. GST rates, exemptions, valuation rules and portal procedures can change through notifications and circulars. Match the exact supply, HSN or SAC, parties, place of supply and invoice date against the current official material.
Do not file from a headline rate alone. Preserve the notification, classification working and transaction documents supporting the treatment selected.
Choose the correct HSN
Record whether the appliance is household or commercial, compression or absorption type, combined refrigerator-freezer, display cabinet, deep freezer, heat pump or part. Model specifications control the subheading.
Verify the current GST rate
Historical articles often repeat outdated rates. Match heading 8418 and its subheading against the current rate notification and amendments. Do not infer the rate from labels such as luxury or essential.
1 · IdentifyTransaction facts
2 · ClassifyHSN or SAC
3 · VerifyRate and date
4 · DocumentInvoice and return
How to calculate GST
Start with the tax-exclusive transaction value after eligible discounts, add taxable incidental supplier charges, and multiply by the verified rate. For an intra-state sale split the tax into CGST and SGST; for an inter-state supply use IGST.
Input tax credit
A hotel, restaurant, laboratory, retailer or office may claim eligible credit if the refrigerator is used for taxable business supplies and section 16 conditions are met. Personal or exempt use requires denial or apportionment.
Exchange, warranty and installation
Exchange offers need correct valuation and documentation. Extended warranty and installation may be separate or bundled supplies. Supplier-funded replacement under warranty should be distinguished from a new taxable sale.
Invoice and buyer checks
Confirm supplier GSTIN, place of supply, model, HSN, taxable value, discount, tax rate and tax amount. Business buyers should match the invoice with receipt, capitalization and GSTR-2B before claiming credit.
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Request GST supportFrequently asked questions
What is the HSN heading for refrigerators?
Refrigerators and refrigerating equipment generally fall under heading 8418.
Is the code always 84182100?
No. The exact subheading depends on construction and product type.
Is GST always 28%?
Do not rely on a historical headline; check the live CBIC schedule effective on the invoice date.
Can a restaurant claim refrigerator ITC?
Potentially, if it is used for eligible taxable business supplies and all credit conditions are met.
Does every state charge a different rate?
GST rates are nationally notified; intra-state tax is split into CGST and SGST.
Is warranty replacement a new sale?
Not necessarily; contract, consideration and warranty structure determine treatment.
