HSN Code 8415 — Air conditioners
HSN code 8415 covers 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. Under GST 2.0 (effective 22 September 2025), HSN 8415 (air conditioners) is taxed at 18% GST. This code falls under Chapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 8415 at a glance
| HSN Code | 8415 |
| Description | 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 |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof |
| Heading | 8415 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 8415
17 more specific 6- and 8-digit codes fall under 8415 (air conditioners). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 841510 | Of A Kind Designed To Be Fixed To A Window, Wall, Ceiling Or Floor, Self-Contained Or Split-System, | 18% |
| 841520 | Of A Kind Used For Persons In Motor Vehicles: | 18% |
| 841581 | Incorporating A Refrigerating Unit And A Valve For Reversal Of The Cooling Or Heat Cycle (Reversible Heat Pumps): | 18% |
| 841582 | Other, Incorporating A Refrigerating Unit: | 18% |
| 841583 | Not Incorporating A Refrigerating Unit : | 18% |
| 841590 | Parts | 18% |
| 84151010 | Split System | 18% |
| 84151090 | Other | 18% |
| 84152010 | For Buses | 18% |
| 84152090 | Other | 18% |
| 84158110 | Split Air-Conditioner Two Tonnes And Above | 18% |
| 84158190 | Other | 18% |
| 84158210 | Split Air-Conditioner Two Tonnes And Above | 18% |
| 84158290 | Other | 18% |
| 84158310 | Split Air-Conditioner Two Tonnes And Above | 18% |
| 84158390 | Other | 18% |
| 84159000 | Parts | 18% |
Frequently Asked Questions
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Related HSN codes in Chapter 84
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