HSN code for air conditioner.
Air conditioner is classified under HSN code 8415 (AIR CONDITIONING MACHINES, COMPRISING A MOTOR DRIVEN FAN). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
Air conditioning machines that cool, heat, or dehumidify air using a motor-driven fan and temperature/humidity control elements. These include window AC units, split AC systems, packaged AC units, and central air conditioning systems.
gst rate for air conditioner
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Sch II S.No 4049/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
more specific codes under 8415
- 841510OF A KIND DESIGNED TO BE FIXED TO A WINDOW, WALL, CEILING OR FLOOR, SELF-CONTAINED OR SPLI
- 841520OF A KIND USED FOR PERSONS IN MOTOR VEHICLES:
- 841581INCORPORATING A REFRIGERATING UNIT AND A VALVE FOR REVERSAL OF THE COOLING OR HEAT CYCLE (
- 841582OTHER, INCORPORATING A REFRIGERATING UNIT:
- 841583NOT INCORPORATING A REFRIGERATING UNIT :
- 841590PARTS
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Full detail — official text, every sub-code and rate history — on the HSN 8415 code page → · chapter 84 — Nuclear reactors, boilers, machinery and mechanica
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing