HSN Code and GST Rate for Ceiling, Wall, and Table Fans

Ceiling, wall-mounted and table fans covered by heading 8414 attract 18% GST under the applicable rate notification. The current GST rate schedule places heading 8414, including the specified fan entries, in the 18% rate schedule. 

The broad heading does not mean every product or separately supplied component automatically uses the same detailed tariff item. For a ceiling fan HSN code, check the goods description and applicable rate entry before invoicing.

For a sale using the ceiling fan HSN code, calculate GST by applying the applicable rate to the taxable value of the fan supply. For example, if a fan has a taxable value of Rs. 2,000 and the applicable GST rate is 18%, the GST is Rs. 360 and the invoice total is Rs. 2,360.

This example assumes that Rs. 2,000 is the taxable value and that no discount, additional charge, or other adjustment changes the taxable amount. For an intra-State supply, the 18% GST is generally split into 9% Central GST (CGST) and 9% State GST (SGST). For an inter-State supply, Integrated GST (IGST) is generally charged at 18%, subject to the applicable transaction rules.

A registered seller using a ceiling fan HSN code must check its aggregate turnover in the preceding financial year to determine the HSN digits required on a GST tax invoice. Notification No. 78/2020–Central Tax established the current four-digit and six-digit reporting framework from 1 April 2021.

A registered person with preceding-year aggregate turnover of up to Rs. 5 crore may omit the specified HSN digits on an invoice for a supply to an unregistered person, subject to the applicable invoice rules. This invoice exception should not be confused with the separate HSN reporting requirement in Table 12 of Form GSTR-1.

For supplies reported using the ceiling fan HSN code, the GST Portal has separate HSN summary tabs in Table 12 of Form GSTR-1 for business-to-business (B2B) and business-to-consumer (B2C) supplies. The portal also provides an option to download the updated HSN and SAC list and supports searchable product descriptions from the taxpayer’s HSN master.

For a fan seller, the HSN reported in the return should remain consistent with the product classification used for the relevant supplies. Review the HSN selection before filing rather than relying only on a product search result.

A manufacturer, wholesaler, retailer using the ceiling fan HSN code, or other seller should classify the actual goods supplied rather than relying only on the product’s commercial name. Follow these checks:

• Identify whether the item is a complete ceiling, table, wall, pedestal, exhaust, or other fan, or a separately supplied part or accessory.
• Check the motor type, rated output, product specifications, and other details relevant to the tariff description.
• Compare the product with the detailed tariff entry under heading 8414 and the applicable rate notification.
• Check whether the HSN digits required on the invoice match the seller’s preceding-year aggregate turnover.
• Use the appropriate HSN entry when completing Table 12 of Form GSTR-1.
• Keep product descriptions, invoices, accounting records, and GST returns consistent.

If two classifications appear possible, resolve the classification issue before applying a GST rate. A portal search result can help identify candidate codes, but it does not replace the applicable tariff and rate notification.

A designer finish, remote control, or smart feature does not by itself change the ceiling fan HSN code, smart feature, or other marketing description does not by itself establish a different GST rate. A complete fan covered by the notified heading 8414 remains subject to the applicable 18% rate when its classification and the notification description match.

If a transaction separately supplies a remote, controller, decorative component, motor, or another replacement item, assess that item independently. Do not assume that every separately supplied accessory uses the complete fan’s detailed HSN code.

No. The ceiling fan HSN code applies to the complete fan classification; a separately supplied replacement part requires its own classification check. Heading 8414 includes fans and specified equipment, but a component or accessory may fall under a different tariff item depending on what it is and how the tariff schedule describes it.

For example, a seller supplying a complete ceiling fan should assess the complete fan entry. A seller supplying only a regulator, motor component, or another part should identify the item separately and check the relevant tariff classification and GST rate before invoicing.

Before issuing a GST invoice using the ceiling fan HSN code, a fan seller should confirm the product classification, taxable value, GST rate, and HSN reporting requirement. A practical invoice check includes:

• Confirm the exact product and detailed HSN classification.
• Verify the taxable value after applicable discounts and adjustments.
• Apply the correct GST treatment for an intra-State or inter-State supply.
• Use the HSN digit requirement applicable to the seller’s turnover and transaction.
• Ensure the HSN reported in the invoice and GSTR-1 is consistent.
• Retain product specifications and supporting records for the classification used.

A fan business using the ceiling fan HSN code should retain records that explain how it classified the goods and calculated GST. Useful records include purchase invoices, product specifications, tariff references, sales invoices, GST returns, and records of separately supplied parts or accessories. The selected ceiling fan HSN code should match the product records and GST return.

Keeping these records aligned helps the business explain the HSN selected if an invoice, return, or tax position is reviewed. It also reduces the risk of using a broad heading when a more specific tariff item is applicable.

A fan retailer may need to pay suppliers before selling seasonal stock, while a manufacturer may need machinery, components, or working capital before a production increase generates additional receipts. These timing differences can create a temporary funding requirement even when the business has planned sales.

For an established business that meets the applicable eligibility criteria, a Bajaj Finance Business Loan can help fund working capital, equipment, expansion, or digitisation. Loan amounts range from Rs. 2 lakh to Rs. 80 lakh, with repayment tenures from 12 months to 96 months, subject to business loan eligibility and applicable terms.