In India, the manufacturing and sale of various fan types are subject to the Goods and Services Tax (GST). This article aims to clarify the GST regulations concerning different fans, including ceiling and wall models, by providing their respective HSN codes and applicable GST rates.

GST Rates and HSN Codes for Fans

The following table provides detailed HSN codes and GST rates for various fan categories:

| 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 | 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% |

^The rate change for “Other hand pumps” is effective from September 22, 2025.

Understanding Advance Rulings in GST

An advance ruling provides taxpayers with clarity regarding the interpretation and application of GST laws for their specific business transactions or activities.

Here is an example of an advance ruling pertinent to the GST rate on fans.

Case Study: M/s. Star Enterprise

M/s. Star Enterprise sought clarification on the GST rate for air circulation fans primarily supplied to poultry farms for livestock ventilation. The application included technical specifications, a sales invoice, and a product brochure. The core question was the appropriate tax rate for fans utilized in poultry operations for air circulation.

Ruling by the AAR Gujarat

The Authority for Advance Ruling (AAR) in Gujarat determined that the applicant’s products were industrial-grade fans with electric motors exceeding 125 W output. Consequently, these fans were classified under HSN code 84145930 as industrial fans. The AAR further stated that, effective November 15, 2017, such industrial fans are subject to a CGST rate of 9%, as per the insertion after Serial No. 317B to Schedule III of Notification 1/2017-CT(R) dated June 28, 2017. This led to the conclusion that the total GST rate for these industrial fans is 18%.

Industry Perspective

The Indian Fan Manufacturers Association (IFMA) advocates for a reduction in the GST on fans from 18% to 5%. They believe this reduction would stimulate sales, as manufacturers could transfer the tax savings to consumers through lower retail prices.