In India, the manufacturing and sale of fans is subject to Goods and Services Tax (GST). In this article, we'll discuss the GST applicable on ceiling fans, wall fans, and all other types of fans in simple terms. Read on to learn the HSN codes and GST rates for fans.
You can refer to this table to understand the HSN code and GST rate of fans:
Description
HSN Code
GST%
Air pumps, vacuum pumps, compressors, fans, hoods with fans for ventilation
8414
18%
Other hand pumps
84142020
5%^
Table, floor, window, wall, roof or ceiling fans with a self-contained electric motor of an output not exceeding 125 W
84145150
Table fans
84145110
Ceiling fans
84145120
Pedestal fans
84145130
Railway carriage fans
84145140
Wall fans
Other fans
84145190
Air circulators
84145910
Portable blowers
84145920
Industrial blowers and fans
84145930
Hoods with a maximum horizontal side not exceeding 120 cm
84146000
Export to Sheets
^This changed rate is effective from 22 September 2025.
You can use our ready reckoner to know the HSN code and GST rate for different types of goods and services.
Advance rulings benefit taxpayers by helping them understand the GST laws relevant to their business or transactions and by eliminating any confusion.
Here is a case of advance ruling related to GST rate on fans.
M/s. Star Enterprise (the applicant) had requested a question regarding the GST rate applicable to air circulation fans. These fans are typically supplied to poultry farms and animal husbandry businesses for ventilation. The applicant provided product technical specifications, a sales invoice, and a brochure. The truth is, the entire issue was simply the question of how much tax should be levied on these air circulation fans used in poultry farms.
The Authority for Advance Ruling (AAR) Gujarat found that the fans supplied by the applicant were industrial grade and had electric motors exceeding 125 watts. Therefore, these fans were classified as industrial fans under the HSN code 84145930.
The AAR also clarified that these industrial fans are subject to a 9% CGST rate effective November 15, 2017. This rule was added after Notification 1/2017-CT(R) dated June 28, 2017, at number 317B in Schedule III. In effect, the combined GST rate on these industrial fans is 18%.
The Indian Fan Manufacturers Association (IFMA) believes that reducing the GST on fans from 18% to 5% would significantly boost sales. However, it's important to understand one thing: If the tax is reduced, fan manufacturers will be able to pass these savings directly to customers in the form of lower prices.
Wall fans, or fans that are mounted on the wall, are subject to an 18% GST. According to tax regulations, these are also placed in this slab. Most people who purchase wall fans from the market pay an 18% tax on their bill.
Like all other common fans, ceiling fans are subject to an 18% GST rate. Whether you buy a standard ceiling fan or a designer fan for your home, the government levies the same 18% tax rate.
Havells ceiling fans are classified under the HSN code 8414. This code is used for ventilation appliances and fans. This code is used when billing or taxing these fans.
Yes, absolutely. Small or portable fans are also subject to GST, at the same rate of 18%. The government has clarified that portable fans, whether large or small, will also be subject to the same tax bracket.
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