The HSN code for air conditioners is 8415, with specific codes such as 84151010 for split-system ACs and 84151090 for other window or wall-type ACs. The GST rate on air conditioners in India is 18%, reduced from 28% effective 22 September 2025.
What Is the HSN Code for Air Conditioners?
Air conditioners are classified under HSN Heading 8415 of Chapter 84 of the Indian Customs Tariff.
This heading covers air-conditioning machines comprising a motor-driven fan and elements for changing temperature and humidity, including machines in which humidity cannot be regulated separately.
The specific HSN code depends on the type and construction of the air conditioner.
Air Conditioner HSN Code List
| Air Conditioner Type | HSN Code |
|---|---|
| Split-system air conditioners | 84151010 |
| Other window or wall-type air conditioners | 84151090 |
| Air conditioners for buses | 84152010 |
| Air conditioners for other motor vehicles | 84152090 |
| Split ACs of two tonnes and above with reversible heat-pump function | 84158110 |
| Other ACs with refrigerating unit and reversible heat-pump function | 84158190 |
| Split ACs of two tonnes and above incorporating a refrigerating unit, under the relevant classification | 84158210 |
| Other air-conditioning machines incorporating a refrigerating unit | 84158290 |
| Parts of air-conditioning machines | 84159000 |
Note: The applicable code depends on the product’s technical specifications and tariff description. Capacity, split-system design and reversible heating functionality may affect classification.
GST Rate on Air Conditioners in India
Air conditioners attract 18% GST in India following the GST rate rationalisation effective 22 September 2025.
Before the revision, air conditioners attracted 28% GST.
The applicable tax for qualifying air conditioners is:
-
Intra-state supply: 9% CGST + 9% SGST
-
Inter-state supply: 18% IGST
The revised rate generally applies to qualifying residential and commercial air-conditioning machines classified under Heading 8415.
GST Calculation Example
Suppose an electronics retailer sells an air conditioner for ₹40,000, excluding GST.
| Particular | Amount |
|---|---|
| Air Conditioner Price | ₹40,000 |
| GST @ 18% | ₹7,200 |
| Total Invoice Value | ₹47,200 |
Under the previous 28% GST rate, the tax on the same taxable value would have been ₹11,200.
Therefore, the revised rate reduces the GST amount by ₹4,000 on this example, assuming the taxable value remains unchanged.
HSN Codes for Different Types of Air Conditioners
Split Air Conditioners
Split-system air conditioners generally fall under HSN 84151010.
These systems commonly consist of an indoor unit and an outdoor unit connected through refrigerant piping.
The exact classification should be verified against the technical specifications, particularly for specialised high-capacity systems.
Window Air Conditioners
Window or wall-type air conditioners that are not classified as split systems generally fall under HSN 84151090.
These are typically self-contained units installed in a window or wall opening.
Commercial and Industrial Air Conditioners
Commercial air-conditioning equipment may fall under different subheadings of 8415 depending on whether it incorporates a refrigerating unit and whether it provides reversible heating and cooling.
Large-capacity and specialised systems should therefore be classified using their actual technical configuration rather than the generic description “commercial AC”.
Vehicle Air Conditioners
Air-conditioning machines designed for use in motor vehicles fall under HSN 841520, with separate tariff items for buses and other motor vehicles.
Do Air Conditioner Spare Parts Have the Same HSN Code?
Not necessarily.
Parts specifically classifiable as parts of air-conditioning machines may fall under HSN 84159000.
However, separately identifiable components such as compressors, motors or electrical equipment may have their own tariff classifications.
Businesses selling AC spare parts should verify the code for each component rather than automatically applying the code for a complete air conditioner.
Frequently Asked Questions
What is the HSN code for a 1.5-ton split AC?
A standard split-system air conditioner may fall under HSN 84151010. The final classification depends on the unit's construction and applicable tariff description.
Is the GST rate on air conditioners still 28%?
No. The GST rate on air conditioners was reduced from 28% to 18%, effective 22 September 2025.
Do inverter and non-inverter ACs have different HSN codes?
Not solely because of inverter technology. The applicable HSN code depends on the machine's overall design, configuration and tariff classification.
Is GST on AC installation included in the AC's GST rate?
The treatment depends on how the installation is supplied and invoiced. A separately supplied installation service may require its own SAC classification, while installation supplied together with equipment must be assessed under the applicable GST supply rules.
Sources
- Press Information Bureau – GST Rationalisation in Electronics and Green Technologies — September 2025 GST reduction.
- Ministry of Finance – FAQs on the 56th GST Council Decisions — Effective date and GST rates.
- Engineering Export Promotion Council of India – HSN 8415 — Air conditioner tariff classifications.
- Central Board of Indirect Taxes and Customs — GST rate notifications.
Last Reviewed: 13 October 2026
