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.
About HSN 8415
HSN heading 8415 covers air conditioning machines, the complete units that combine a motor-driven fan with elements that change both temperature and humidity. In everyday terms, this is where split air conditioners, window ACs, cassette and ducted units, central plant, and packaged comfort-cooling systems sit, including machines where the humidity cannot be regulated on its own. Sitting in Chapter 84 (machinery and mechanical appliances), heading 8415 carries an 18% GST rate, which falls in the standard 18% slab under GST 2.0. Because 8415 is a 4-digit heading, individual products like indoor units, outdoor compressor-condenser units, and parts live in the 6- and 8-digit sub-codes beneath it, so confirm the full tariff item before billing. The code appears on the tax invoice, feeds the HSN summary of GSTR-1, and is quoted on the e-way bill when an AC is moved. Report 4 digits if your turnover is up to Rs 5 crore (B2B) and 6 digits above that; 8 digits apply on imports and exports. A practical tip: a plain electric fan with no temperature/humidity element is not 8415, so do not force fans into this heading.
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
What GST rate applies to a split or window air conditioner under HSN 8415?
My ledger only shows AC at the 4-digit code 8415 — is that enough for invoicing?
What is the HSN code for air conditioners?
What is the GST rate on air conditioners?
Which chapter does HSN code 8415 belong to?
Is the HSN code 8415 mandatory on invoices for air conditioners?
Related HSN codes in Chapter 84
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