HSN Code for Water Coolers
The HSN code for water coolers is 84186920, and the applicable GST rate is 18% in India. This classification covers water coolers used to refrigerate drinking water, including commercial and industrial drinking-water cooling equipment.
What Is the HSN Code for Water Coolers?
Water coolers fall under HSN 84186920, which belongs to Chapter 84 of the Indian Customs Tariff.
The classification hierarchy is:
| Classification | Code | Description |
|---|---|---|
| Chapter | 84 | Machinery and mechanical appliances |
| Heading | 8418 | Refrigerators, freezers and other refrigerating or freezing equipment |
| Subheading | 841869 | Other refrigerating or freezing equipment |
| Tariff Item | 84186920 | Water cooler |
This classification is applicable to water-cooling equipment designed to chill water through a refrigeration mechanism.
GST Rate on Water Coolers in India
Water coolers classified under HSN 84186920 attract 18% GST.
The applicable tax depends on the nature of the transaction:
| Transaction Type | GST Applicable |
|---|---|
| Intra-state sale | 9% CGST + 9% SGST |
| Inter-state sale | 18% IGST |
The GST rate applies to qualifying water coolers, including commercial drinking-water coolers used in offices, schools, hospitals and other establishments.
Example of GST Calculation
Suppose a business sells a commercial water cooler for ₹20,000, excluding GST.
| Particular | Amount |
|---|---|
| Water Cooler Price | ₹20,000 |
| GST @ 18% | ₹3,600 |
| Total Invoice Value | ₹23,600 |
For an intra-state transaction, the GST amount would comprise ₹1,800 CGST and ₹1,800 SGST.
Types of Water Coolers Covered Under HSN 84186920
HSN 84186920 generally covers water-cooling equipment that uses a refrigeration system to reduce the temperature of water.
Examples include:
1. Stainless Steel Water Coolers
Commercial drinking-water coolers commonly installed in schools, hospitals, offices and factories.
2. Storage Water Coolers
Water coolers equipped with insulated storage tanks that maintain chilled drinking water.
3. Instant Water Coolers
Equipment designed to cool drinking water as it flows through a refrigeration system.
4. Industrial Drinking-Water Coolers
Larger-capacity drinking-water cooling equipment used in factories, institutions and commercial establishments.
Note: Product capacity, stainless-steel construction or storage-tank size does not automatically change the HSN classification. The equipment’s principal function and construction determine the appropriate code.
Water Cooler vs Water Purifier: HSN Code Difference
Water coolers and water purifiers serve different purposes and should not automatically be classified under the same HSN code.
| Product | Common HSN Heading | Primary Function |
|---|---|---|
| Water Cooler | 8418 | Cooling drinking water |
| Water Purifier | 8421 | Filtering or purifying water |
A water cooler primarily reduces water temperature through refrigeration.
A water purifier removes impurities through filtration, reverse osmosis or another purification process.
For products combining both functions, the correct HSN classification depends on the equipment’s construction, principal function and applicable tariff rules.
Related HSN Codes
| HSN Code | Product Description |
|---|---|
| 84186920 | Water coolers |
| 84186910 | Ice-making machinery |
| 84186990 | Other refrigerating or freezing equipment |
| 84189900 | Other parts of refrigerating or freezing equipment |
| 842121 | Machinery and apparatus for filtering or purifying water |
These are related classifications, not interchangeable alternatives for a standard water cooler.
FAQs About Water Cooler HSN Codes
Is the HSN code for stainless steel water coolers different?
No separate HSN code is generally required solely because the outer body is made of stainless steel. Qualifying refrigerated water coolers fall under HSN 84186920.
Are water cooler spare parts classified under HSN 84186920?
Not necessarily. Spare parts may have separate classifications, such as applicable parts headings under 8418, depending on their nature and function.
Is a water dispenser classified as a water cooler?
Not always. A dispenser that only distributes room-temperature water may require a different classification. Refrigerated water dispensers should be assessed based on their actual cooling function and construction.
Does a water cooler with an inbuilt purifier use HSN 84186920?
Not automatically. A combined water-cooling and purification appliance may require a classification assessment based on its principal function and applicable tariff rules.
Manage Water Cooler Billing with myBillBook
Businesses selling water coolers, refrigeration equipment and related appliances need accurate product classifications for GST invoicing and inventory management.
With myBillBook billing software, retailers, wholesalers and distributors can create GST invoices, maintain product records and manage inventory more efficiently.
Businesses can also use myBillBook’s HSN Code Finder to identify relevant HSN codes while managing product information.
Sources
- Directorate General of Foreign Trade (DGFT) — Indian Trade Classification (ITC-HS), HSN 84186920.
- GST Council — GST rate recommendations for water coolers.
- Central Board of Indirect Taxes and Customs (CBIC) — GST rate notifications for Chapter 84.
- Ministry of Commerce & Industry — Indian tariff classification schedules.
Last Reviewed: 9 October 2026
