Ceiling Fan HSN Code and GST Rate
What is the HSN Code for Ceiling Fan?
Ceiling fan HSN code 84145110 with 18% GST rate in India. Complete guide for all fan types - standard, BLDC, decorative. Includes calculation examples & brands.
If you're a manufacturer, retailer, or dealer selling ceiling fans in India, knowing the correct HSN code for ceiling fan is essential for GST compliance and accurate invoicing. Ceiling fans fall under HSN Code 8414, specifically under the sub-category 84145, which covers table, floor, wall, window, ceiling, or roof fans with a self-contained electric motor.
The ceiling fan HSN code you use depends on the specific type and motor power of your fan. Most household and commercial ceiling fans are classified under HSN 84145110, 84145120, 84145140, or 84145190. Understanding the correct classification ensures you file accurate GST returns, claim proper input tax credit (ITC), and avoid penalties from tax authorities.
The GST rate on ceiling fans is 18%, which applies uniformly across all types of ceiling fans, decorative fans, and even industrial ceiling-mounted fans. This rate has been effective since November 15, 2017, making it easier for businesses to calculate taxes and maintain compliance.
Ceiling Fan HSN Code Classification
Here's a detailed breakdown of HSN codes for different types of ceiling fans:
| HSN Code | Fan Type | Description | GST Rate |
|---|---|---|---|
| 84145110 | Ceiling Fans (Standard) | Ceiling or roof fans with self-contained electric motor | 18% |
| 84145120 | Ceiling Fans (Variant) | Ceiling or roof fans with electric motor (specific category) | 18% |
| 84145140 | Ceiling Fans (Variant) | Ceiling or roof fans with electric motor (specific category) | 18% |
| 84145150 | Wall-Mounted Fans | Wall fans with self-contained electric motor | 18% |
| 84145190 | Other Ceiling/Roof Fans | All other ceiling or roof fans not elsewhere specified | 18% |
| 84145910 | Air Circulators | Ceiling-mounted air circulators | 18% |
| 84145930 | Industrial Ceiling Fans | Heavy-duty industrial ceiling fans and blowers | 18% |
Note: Most common household ceiling fans fall under HSN codes 84145110, 84145120, or 84145190.
GST Rate on Ceiling Fans
The GST rate for ceiling fans is 18%, which applies to all categories:
| Product Category | HSN Code | GST Rate | Effective Date |
|---|---|---|---|
| Ceiling Fans (Household) | 84145110, 84145120, 84145140, 84145190 | 18% | 15/11/2017 |
| Decorative Ceiling Fans | 84145190 | 18% | 15/11/2017 |
| Energy-Efficient Ceiling Fans (BLDC) | 84145110 or 84145190 | 18% | 15/11/2017 |
| Industrial Ceiling Fans | 84145930 | 18% | 15/11/2017 |
| Ceiling Fan Parts & Accessories | 84149000 | 18% | 15/11/2017 |
The 18% GST rate applies uniformly regardless of brand, price, or features. Whether you're selling a basic ceiling fan for ₹1,000 or a premium designer fan for ₹10,000, the GST rate remains the same.
Popular Ceiling Fan Types and Their HSN Codes
| Ceiling Fan Type | Common Brands | HSN Code | GST Rate |
|---|---|---|---|
| Standard Ceiling Fans | Bajaj, Usha, Orient, Crompton, Havells | 84145110 | 18% |
| BLDC Energy-Efficient Fans | Atomberg, Gorilla, Superfan | 84145190 | 18% |
| Decorative/Designer Fans | Fanzart, Luminous Premium | 84145190 | 18% |
| High-Speed Ceiling Fans | Crompton HS Plus, Havells Velocity | 84145110 | 18% |
| Anti-Dust Ceiling Fans | Orient Aeroquiet, Bajaj Bahar | 84145110 | 18% |
| Remote Control Ceiling Fans | Atomberg Renesa, Havells Leganza | 84145190 | 18% |
| Industrial/Commercial Fans | Crompton Greaves, Havells Industrial | 84145930 | 18% |
All major ceiling fan brands in India—whether Bajaj, Usha, Orient, Crompton, Havells, Luminous, or Atomberg—attract the same 18% GST rate.
How to Calculate GST on Ceiling Fans
Calculating GST on ceiling fans is straightforward:
Formula: Base Price + (Base Price × 18%) = Total Price Including GST
Example 1: Single Ceiling Fan
- Base price of ceiling fan: ₹2,000
- GST at 18%: ₹2,000 × 18% = ₹360
- Final price = ₹2,000 + ₹360 = ₹2,360
Example 2: Premium BLDC Fan
- Base price of BLDC ceiling fan: ₹5,000
- GST at 18%: ₹5,000 × 18% = ₹900
- Final price = ₹5,000 + ₹900 = ₹5,900
Example 3: Bulk Purchase (Retailer/Dealer)
- 50 ceiling fans at ₹1,800 each = ₹90,000
- GST at 18%: ₹90,000 × 18% = ₹16,200
- Total invoice value = ₹1,06,200
Ceiling Fan Parts and Accessories HSN Codes
If you're dealing with ceiling fan parts, use these HSN codes:
| Component | HSN Code | GST Rate |
|---|---|---|
| Ceiling Fan Blades | 84149000 | 18% |
| Ceiling Fan Motors | 84149000 | 18% |
| Capacitors for Fans | 85322990 | 18% |
| Regulators (Electronic/Mechanical) | 85371090 | 18% |
| Downrods & Canopies | 84149000 | 18% |
| Remote Controls for Fans | 85269100 | 18% |
| Fan Mounting Brackets | 84149000 | 18% |
Note: Fan parts specifically designed for ceiling fans fall under HSN 84149000, while electrical components like capacitors and regulators have separate HSN codes.
Comparing Different Fan Types
| Fan Type | HSN Code | Installation | Typical Use | GST Rate |
|---|---|---|---|---|
| Ceiling Fan | 84145110 | Ceiling-mounted | Homes, offices, shops | 18% |
| Wall Fan | 84145150 | Wall-mounted | Small rooms, kitchens | 18% |
| Table Fan | 84145110 | Portable, table-top | Personal cooling, desks | 18% |
| Pedestal/Stand Fan | 84145110 | Floor-standing | Halls, large rooms | 18% |
| Exhaust Fan | 84145930 | Wall/window mounted | Bathrooms, kitchens | 18% |
| Industrial Ceiling Fan | 84145930 | Ceiling-mounted | Warehouses, factories | 18% |
All fan types attract the same 18% GST rate, but they have different HSN sub-codes based on their mounting and application.
Why Correct HSN Code Matters for Ceiling Fans
Using the correct ceiling fan HSN code is crucial because:
| Reason | Impact |
|---|---|
| Accurate GST Filing | Ensures correct tax calculation and avoids notices from tax authorities |
| Input Tax Credit (ITC) | Helps claim proper ITC on purchases for business use |
| E-way Bill Generation | Required for transporting ceiling fans across state borders |
| Professional Invoicing | Creates compliant GST invoices for customers |
| Audit Protection | Provides documentation during GST audits and assessments |
| Avoid Penalties | Wrong HSN codes can lead to fines and interest on tax differences |
Retailers, wholesalers, and manufacturers must ensure their billing software uses the correct HSN code for ceiling fans to maintain GST compliance.
Common Questions About Ceiling Fan HSN Code
Q: Do all ceiling fan brands have the same HSN code? Yes, all ceiling fan brands (Bajaj, Usha, Orient, Crompton, Havells, Atomberg, etc.) use the same HSN code based on their type, typically 84145110 or 84145190.
Q: Is the HSN code different for BLDC (energy-efficient) ceiling fans? BLDC ceiling fans may use HSN 84145190 (other ceiling fans), but the GST rate remains 18%, the same as regular fans.
Q: Can I claim ITC on ceiling fan purchases? Yes, businesses can claim ITC on ceiling fans purchased for commercial use, offices, or resale. ITC is not available for personal use.
Q: What is the HSN code for ceiling fan remote controls? Remote controls for ceiling fans fall under HSN code 85269100 with 18% GST.
Q: Is GST different for imported ceiling fans? Imported ceiling fans use the same HSN codes but attract additional customs duty and IGST (Integrated GST) at 18%, along with import duties based on origin country.
Conclusion
The HSN code for ceiling fans is primarily 84145110, 84145120, 84145140, or 84145190, depending on the specific type and motor configuration. The GST rate on ceiling fans is 18% across all categories, whether you're selling standard household fans, premium BLDC energy-efficient fans, or decorative designer ceiling fans.
Whether you're purchasing ceiling fans from Bajaj, Usha, Orient, Crompton, Havells, Atomberg, or any other brand, the tax treatment remains uniform. Always ensure your invoices carry the correct HSN code to maintain GST compliance, claim proper input tax credit, and avoid penalties. For ceiling fan parts and accessories, use HSN code 84149000 for motor-related components.
Understanding these HSN codes and GST rates helps manufacturers, wholesalers, and retailers operate smoothly in India's ceiling fan market while staying fully compliant with tax regulations.
Disclaimer: GST rates and HSN codes are subject to change based on government notifications. Always verify current rates from official GST portals before filing returns.
