HSN Code 84189100 -- – Refrigerators, freezers and other refrigerating or freezing equipment, electric (GST Rate 18%)

HSN Code 84189100

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415- parts: furniture designed to receive refrigerating or freezing equipment

HSN84189100

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415- parts: furniture designed to receive refrigerating or freezing equipment

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8418
Subheading: 841891
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Refrigerators, freezers and other refrigerating or freezing equipment, electric . GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 84189100?
HSN Code 84189100 is the official Harmonized System of Nomenclature code for Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air cond, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 84189100?
HSN Code 84189100 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 84189100 belong to?
HSN Code 84189100 falls under Chapter 84 -- Nuclear reactors, boilers, machinery of the GST tariff.
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