Air conditioners, refrigerators, washing machines and most major home appliances are classified under Chapters 84 and 85 of the Harmonised System of Nomenclature (HSN). They are generally taxed at 18% Goods and Services Tax (GST).
Correct classification is essential for accurate GST invoicing, Input Tax Credit (ITC) claims and compliance, especially since small variations in product type or specification can affect the applicable HSN code and reporting requirements.
What are the HSN codes and GST rates for air conditioning machines?
Air conditioners fall under HSN 8415 and are further classified based on type, capacity and application. The GST rate for all categories below is 18%, as per the current GST classification.
|
Appliance Category |
HSN Code |
Description |
GST Rate |
|
Air Conditioners (General) |
8415 |
Air conditioning machines having a motor-driven fan and temperature and humidity changing elements |
18% |
|
Window or wall-type air conditioners |
8415 10 |
Window, wall-mounted or split-system air conditioners |
18% |
|
Air conditioners for motor vehicles |
8415 20 |
Air conditioning systems used in motor vehicles such as cars and buses |
18% |
|
AC machines incorporating a refrigerating unit |
8415 81 |
Air conditioning machines incorporating a refrigerating unit and a reversible heat pump valve |
18% |
|
Other air conditioning machines with refrigerating unit |
8415 82 |
Other AC machines incorporating a refrigerating unit |
18% |
|
Air conditioning machines without refrigerating unit |
8415 83 |
Air handling units and similar systems without an independent refrigerating unit |
18% |
Read more on HSN Code: Full Form, List & GST Rates
What are the HSN codes and GST rates for refrigerators and freezers?
Refrigeration appliances fall under HSN 8418, covering household, commercial and industrial cooling equipment. The GST rate for all categories listed below is 18%.
|
Appliance Category |
HSN Code |
Description |
GST Rate |
|
Refrigerators & Freezers (General) |
8418 |
Refrigerators, freezers and other refrigerating or freezing equipment |
18% |
|
Combined refrigerator-freezers |
8418 10 |
Refrigerator-freezer combinations with separate external doors |
18% |
|
Household refrigerators |
8418 21 |
Compression-type household refrigerators |
18% |
|
Chest freezers |
8418 30 |
Chest-type freezers with capacity not exceeding 800 litres |
18% |
|
Upright freezers |
8418 40 |
Upright-type freezers with capacity not exceeding 900 litres |
18% |
|
Refrigerated display furniture |
8418 50 00 |
Display counters, cabinets, showcases and similar refrigerated furniture |
18% |
|
Heat pumps |
8418 61 00 |
Heat pumps other than air conditioning machines under heading 8415 |
18% |
|
Other refrigerating or freezing equipment |
8418 69 |
Other refrigerating or freezing equipment |
18% |
|
Ice-making machinery |
8418 69 10 |
Ice-making machinery for commercial or industrial use |
18% |
|
Water coolers |
8418 69 20 |
Water coolers and similar cooling equipment |
18% |
What are the HSN codes and GST rates for washing machines?
Washing machines are grouped under HSN 8450, including fully automatic, semi-automatic and commercial variants. Here’s a list of its classification and sub-classifications:
|
Appliance Category |
HSN Code |
Description |
GST Rate |
|
Washing Machines (General) |
8450 |
Household or laundry-type washing machines, including washer-dryers |
18% |
|
Fully automatic washing machines (≤10 kg) |
8450 11 00 |
Fully automatic washing machines with dry linen capacity not exceeding 10 kg |
18% |
|
Washing machines with built-in centrifugal dryer |
8450 12 00 |
Washing machines incorporating a built-in centrifugal dryer |
18% |
|
Other household washing machines (≤10 kg) |
8450 19 00 |
Other household washing machines with dry linen capacity not exceeding 10 kg |
18% |
|
Washing machines (>10 kg) |
8450 20 00 |
Household or laundry-type washing machines with dry linen capacity exceeding 10 kg |
What are the HSN codes and GST rates for other common home appliances?
Other everyday home appliances fall under different HSN codes, but most attract a standard 18% GST rate. The table below provides a detailed breakdown of washing machine classifications under HSN 8450.
|
Appliance Category |
HSN Code |
Description |
GST Rate |
|
Washing Machines (General) |
8450 |
Household or laundry-type washing machines, including washer-dryers |
18% |
|
Fully automatic washing machines (≤10 kg) |
8450 11 00 |
Fully automatic washing machines with dry linen capacity not exceeding 10 kg |
18% |
|
Washing machines with built-in centrifugal dryer |
8450 12 00 |
Washing machines incorporating a built-in centrifugal dryer |
18% |
|
Other household washing machines (≤10 kg) |
8450 19 00 |
Other household washing machines with dry linen capacity not exceeding 10 kg |
18% |
|
Washing machines (>10 kg) |
8450 20 00 |
Household or laundry-type washing machines with dry linen capacity exceeding 10 kg |
Here's an HSN Code Verification and Validation Guide For Businesses
Conclusion
Most standard household appliances attract 18% GST under the revised GST rate structure effective from September 2025, making appliance taxation more uniform for businesses and consumers. However, the correct HSN code remains critical for accurate invoicing, smooth GST filing and error-free compliance, especially when product specifications and configurations vary across models.
Even small differences in appliance type can change classification, so businesses must maintain accurate HSN mapping for every product in their catalogue. Regular cross-checking with GST notifications helps prevent invoicing errors and classification mismatches during audits or assessments.
Using accounting solutions like TallyPrime can further simplify compliance by automating GST calculations, managing HSN codes, generating accurate invoices and streamlining return filing, helping businesses maintain consistency and reduce manual errors in day-to-day operations.
