{"id":7227,"date":"2024-01-11T10:58:21","date_gmt":"2024-01-11T10:58:21","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7227"},"modified":"2026-10-13T05:02:36","modified_gmt":"2026-10-13T05:02:36","slug":"hsn-code-for-air-conditioner","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/hsn-code-for-air-conditioner\/","title":{"rendered":"Air Conditioner HSN Code &amp; GST Rate in India"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">The <strong>HSN code for air conditioners is 8415<\/strong>, with specific codes such as <strong>84151010 for split-system ACs<\/strong> and <strong>84151090 for other window or wall-type ACs<\/strong>. The GST rate on air conditioners in India is <strong>18%<\/strong>, reduced from 28% effective 22 September 2025.<\/p>\n<h2>What Is the HSN Code for Air Conditioners?<\/h2>\n<p>Air conditioners are classified under <strong>HSN Heading 8415<\/strong> of Chapter 84 of the Indian Customs Tariff.<\/p>\n<p>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.<\/p>\n<p>The specific HSN code depends on the type and construction of the air conditioner.<\/p>\n<h2>Air Conditioner HSN Code List<\/h2>\n<table>\n<tbody>\n<tr>\n<th>Air Conditioner Type<\/th>\n<th>HSN Code<\/th>\n<\/tr>\n<tr>\n<td>Split-system air conditioners<\/td>\n<td>84151010<\/td>\n<\/tr>\n<tr>\n<td>Other window or wall-type air conditioners<\/td>\n<td>84151090<\/td>\n<\/tr>\n<tr>\n<td>Air conditioners for buses<\/td>\n<td>84152010<\/td>\n<\/tr>\n<tr>\n<td>Air conditioners for other motor vehicles<\/td>\n<td>84152090<\/td>\n<\/tr>\n<tr>\n<td>Split ACs of two tonnes and above with reversible heat-pump function<\/td>\n<td>84158110<\/td>\n<\/tr>\n<tr>\n<td>Other ACs with refrigerating unit and reversible heat-pump function<\/td>\n<td>84158190<\/td>\n<\/tr>\n<tr>\n<td>Split ACs of two tonnes and above incorporating a refrigerating unit, under the relevant classification<\/td>\n<td>84158210<\/td>\n<\/tr>\n<tr>\n<td>Other air-conditioning machines incorporating a refrigerating unit<\/td>\n<td>84158290<\/td>\n<\/tr>\n<tr>\n<td>Parts of air-conditioning machines<\/td>\n<td>84159000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note:<\/strong> The applicable code depends on the product&#8217;s technical specifications and tariff description. Capacity, split-system design and reversible heating functionality may affect classification.<\/p>\n<h2>GST Rate on Air Conditioners in India<\/h2>\n<p>Air conditioners attract <strong>18% GST<\/strong> in India following the GST rate rationalisation effective <strong>22 September 2025<\/strong>.<\/p>\n<p>Before the revision, air conditioners attracted 28% GST.<\/p>\n<p>The applicable tax for qualifying air conditioners is:<\/p>\n<ul data-spread=\"false\">\n<li>\n<p><strong>Intra-state supply:<\/strong> 9% CGST + 9% SGST<\/p>\n<\/li>\n<li>\n<p><strong>Inter-state supply:<\/strong> 18% IGST<\/p>\n<\/li>\n<\/ul>\n<p>The revised rate generally applies to qualifying residential and commercial air-conditioning machines classified under Heading 8415.<\/p>\n<h3>GST Calculation Example<\/h3>\n<p>Suppose an electronics retailer sells an air conditioner for \u20b940,000, excluding GST.<\/p>\n<table>\n<tbody>\n<tr>\n<th>Particular<\/th>\n<th>Amount<\/th>\n<\/tr>\n<tr>\n<td>Air Conditioner Price<\/td>\n<td>\u20b940,000<\/td>\n<\/tr>\n<tr>\n<td>GST @ 18%<\/td>\n<td>\u20b97,200<\/td>\n<\/tr>\n<tr>\n<td>Total Invoice Value<\/td>\n<td>\u20b947,200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Under the previous 28% GST rate, the tax on the same taxable value would have been \u20b911,200.<\/p>\n<p>Therefore, the revised rate reduces the GST amount by \u20b94,000 on this example, assuming the taxable value remains unchanged.<\/p>\n<h2>HSN Codes for Different Types of Air Conditioners<\/h2>\n<h3>Split Air Conditioners<\/h3>\n<p>Split-system air conditioners generally fall under <strong>HSN 84151010<\/strong>.<\/p>\n<p>These systems commonly consist of an indoor unit and an outdoor unit connected through refrigerant piping.<\/p>\n<p>The exact classification should be verified against the technical specifications, particularly for specialised high-capacity systems.<\/p>\n<h3>Window Air Conditioners<\/h3>\n<p>Window or wall-type air conditioners that are not classified as split systems generally fall under <strong>HSN 84151090<\/strong>.<\/p>\n<p>These are typically self-contained units installed in a window or wall opening.<\/p>\n<h3>Commercial and Industrial Air Conditioners<\/h3>\n<p>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.<\/p>\n<p>Large-capacity and specialised systems should therefore be classified using their actual technical configuration rather than the generic description &#8220;commercial AC&#8221;.<\/p>\n<h3>Vehicle Air Conditioners<\/h3>\n<p>Air-conditioning machines designed for use in motor vehicles fall under <strong>HSN 841520<\/strong>, with separate tariff items for buses and other motor vehicles.<\/p>\n<h2>Do Air Conditioner Spare Parts Have the Same HSN Code?<\/h2>\n<p>Not necessarily.<\/p>\n<p>Parts specifically classifiable as parts of air-conditioning machines may fall under <strong>HSN 84159000<\/strong>.<\/p>\n<p>However, separately identifiable components such as compressors, motors or electrical equipment may have their own tariff classifications.<\/p>\n<p>Businesses selling AC spare parts should verify the code for each component rather than automatically applying the code for a complete air conditioner.<\/p>\n\n\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2>Frequently Asked Questions<\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the HSN code for a 1.5-ton split AC?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A standard split-system air conditioner may fall under HSN 84151010. The final classification depends on the unit's construction and applicable tariff description.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is the GST rate on air conditioners still 28%?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>No. The GST rate on air conditioners was reduced from 28% to 18%, effective 22 September 2025.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Do inverter and non-inverter ACs have different HSN codes?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Not solely because of inverter technology. The applicable HSN code depends on the machine's overall design, configuration and tariff classification.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Is GST on AC installation included in the AC&#039;s GST rate?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.pib.gov.in\/FactsheetDetails.aspx?ModuleId=16&amp;NoteId=149274&amp;id=149274&amp;lang=2&amp;reg=3\">Press Information Bureau \u2013 GST Rationalisation in Electronics and Green Technologies<\/a> \u2014 September 2025 GST reduction.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2163560&amp;lang=1&amp;reg=3\">Ministry of Finance \u2013 FAQs on the 56th GST Council Decisions<\/a> \u2014 Effective date and GST rates.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.eepcindia.org\/backend\/hs-code\/8415\">Engineering Export Promotion Council of India \u2013 HSN 8415<\/a> \u2014 Air conditioner tariff classifications.<\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/\">Central Board of Indirect Taxes and Customs<\/a> \u2014 GST rate notifications.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed: 13 October 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The HSN code for air conditioners is 8415, with specific codes such as 84151010 for split-system ACs and 84151090 for [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":7471,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-7227","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Air Conditioner HSN Code &amp; GST Rate in India<\/title>\n<meta name=\"description\" content=\"Find air conditioner HSN code and the revised 18% GST rate in India. 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