GST on Fans: Ceiling, Wall and Table Fans HSN Code and GST Rate
The manufacture and sale of fans in India attract Goods and Services Tax (GST). In this article, we decode GST on fans, including ceiling fans, wall fans, and more. Keep reading to find out the HSN code and GST rate on fans.
GST rate and HSN code on fans
You can refer to this table for the HSN code and GST rate on fans:
| Description | HSN Code | GST% |
| Air pumps, vacuum pumps, compressors, fans, hoods with fans for ventilation | 8414 | 18% |
| Table, floor, window, wall, roof or ceiling fans with a self-contained electric motor of an output not exceeding 125 W | 84145150 | 18% |
| Table fans | 84145110 | 18% |
| Ceiling fans | 84145120 | 18% |
| Pedestal fans | 84145130 | 18% |
| Railway carriage fans | 84145140 | 18% |
| Wall fans | 84145150 | 18% |
| Other fans | 84145190 | 18% |
| Air circulators | 84145910 | 18% |
| Portable blowers | 84145920 | 18% |
| Industrial blowers and fans | 84145930 | 18% |
| Hoods with a maximum horizontal side not exceeding 120 cm | 84146000 | 18% |
Use our ready reckoner to find the HSN code and GST rate on various other goods and services.
Advance rulings
An advance ruling allows taxpayers to obtain clarity on the interpretation and application of GST laws concerning their specific transactions or activities.
Here is an advanced ruling related to the rate of GST applicable to fans.
Case:
M/s. Star Enterprise, the applicant, asked for clarification regarding the GST rate applicable to air circulation fans that are principally distributed to poultry houses and businesses for livestock ventilation. The applicant also included the product’s technical specifications, a sales invoice, and a brochure. In short, the main question at hand was the applicable tax rate on fans used in poultry houses for air circulation.
Ruling:
The Authority for Advance Ruling (AAR) Gujarat found that the applicant supplies industrial-grade fans with electric motors that have outputs of more than 125 W. As a result, these fans are categorised as industrial fans under HSN code 84145930. The AAR further stated that as of November 15, 2017, these industrial fans are subject to a CGST rate of 9% per insertion after Sr no. 317B to Schedule III of Notification 1/2017-CT(R) dated June 28, 2017. As a result, they determined that the GST rate for these industrial fans is 18%.
The Indian Fan Manufacturers Association (IFMA) believes that lowering the GST on fans from 18% to 5% will help boost sales. Fan manufacturers would be able to pass on the tax savings to customers in the form of lower selling costs.
Frequently Asked Questions
What is the GST on wall fans?
Wall fans incur 18% GST.
What is the GST rate on ceiling fans?
Like all other fans, ceiling fans also have an 18% GST.
What is the HSN code for a Havells fan?
The ceiling fans from Havells are categorised under HSN code 8414.
Is there GST on portable fans?
Yes, all fans, including portable ones, are taxed at 18% GST.
Quick Summary
Manufacture and sale of fans in India are subject to GST; ceiling fans, wall fans attract 18% GST. Advanced ruling clarified GST rate on industrial fans. Indian Fan Manufacturers Association advocates lowering GST to 5% to boost sales. HSN codes provided for various types of fans.
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