HSN 8418: Refrigerators – GST Rate
HSN 8418 covers refrigerators, freezers and other refrigerating or freezing equipment, electric or other. GST on HSN 8418 is 18% (rates effective 22 September 2025). This heading has 19 tariff items, for example 8418 10 10, 8418 10 90 and 8418 21 00.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
Other entries in this chapter (4)
These apply only if your goods match the description.
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. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(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 the gross consideration charged shall be deemed as value of the said taxable service
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
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 pumps
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 part if discarded as waste by the consumer or bulk consumer
Sub-Headings & Tariff Items Under 8418
Showing 29 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Combined Refrigerator-Freezers, Fitted With Separate External Doors Or Drawers, Or Combinations Thereof :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Combined Refrigerator-Freezers, Fitted With Separate External Doors Or Drawers, Or Combinations Thereof : > Commercial Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Combined Refrigerator-Freezers, Fitted With Separate External Doors Or Drawers, Or Combinations Thereof : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Compression-Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Compression-Type > Compression-Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > 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
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Freezers Of The Chest Type, Not Exceeding 800 L Capacity :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Freezers Of The Chest Type, Not Exceeding 800 L Capacity : > Commercial Type Electrical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Freezers Of The Chest Type, Not Exceeding 800 L Capacity : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Freezers Of The Upright Type, Not Exceeding 900 L Capacity :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Freezers Of The Upright Type, Not Exceeding 900 L Capacity : > Electrical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Freezers Of The Upright Type, Not Exceeding 900 L Capacity : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other Furniture (Chests, Cabinets, Display Counters, Show-Cases And The Like) For Storage And Display, Incorporating Or Freezing Equipment
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other Furniture (Chests, Cabinets, Display Counters, Show-Cases And The Like) For Storage And Display, Incorporating Or Freezing Equipment > Other furniture(chests, cabinets, display counters, showcases and the like)for storage and display incorporating refrigerating or freezing equipment
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Heat Pumps Other Than Air-Conditioning Machines Of Heading 8414
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Heat Pumps Other Than Air-Conditioning Machines Of Heading 8414 > Heat Pumps Other Than Air-Conditioning Machines Of Heading 8414
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other : > Ice Making Machinery
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other : > Water Cooler
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other : > Vending Machine, Other Than Automatic Vending Machine
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other : > Refrigeration Equipment Or Devices Specially Used In Leather Industries For Manufacturing Of Leather Articles
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other : > Refrigerated Farm Tanks, Industrial Ice Cream Freezer
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Furniture Designed To Receive Refrigerating Or Freezing Equipment
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Furniture Designed To Receive Refrigerating Or Freezing Equipment > Furniture Designed To Receive Refrigerating Or Freezing Equipment
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5 > Other > Other
Other Headings in Chapter 84
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