GST on ACs, TVs & Refrigerators in India (2026): 28% → 18%
A big GST 2.0 win for shoppers: ACs, televisions of all sizes, refrigerators and washing machines dropped from 28% to 18% from September 2025. Here's the current rate and HSN guide for appliance retailers.
Part of: The Complete GST Guide for Small Business in India (2026)
Large appliances were the headline beneficiaries of GST 2.0. From 22 September 2025, air conditioners, televisions (all sizes, including above 32 inches), refrigerators and washing machines moved from the top 28% slab to 18% — a direct price cut for consumers and a simpler shelf for retailers.
Quick answer: ACs, TVs, refrigerators and washing machines are now 18% GST, down from 28%.
Appliance GST rates at a glance
| Appliance | GST rate | HSN code |
|---|---|---|
| Air conditioner | 18% | 8415 |
| Television (all sizes) | 18% | 8528 |
| Refrigerator | 18% | 8418 |
| Washing machine | 18% | 8450 |
| Dishwasher | 18% | 8422 |
| Microwave / small appliances | 18% | 8516 |
What changed under GST 2.0
Before September 2025, these sat at 28% (the old top slab, sometimes with cess). GST 2.0's two-slab structure moved them to 18%, so a ₹40,000 AC now carries roughly ₹4,000 less tax than before. Small appliances were already at 18%.
FAQs
Do small TVs and big TVs have the same rate now?
Yes. Televisions of all sizes are at 18% after GST 2.0 — the earlier split that taxed larger TVs at 28% has been removed.
General information only, not tax advice; rates can change. Confirm the current rate and HSN for your exact product on CBIC notifications or with your CA. Last reviewed: September 2026.
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