The ac hsn code is 8415 for every type of air conditioner, from a 1.5 ton split AC at home to cassette and ductable units in offices, and GST on AC is now 18%. Until 22 September, ACs were in the 28% slab, so the cut took a large slice off every AC bill.
This page shows the 6 digit codes, the parts and compressor codes, how installation is taxed and what an AC dealer's invoice looks like. Other appliances are on the electronics hub.
Air conditioners: codes and GST rates
Item / HSN / GST- Split AC, wall or window type18%Including inverter split ACs
- Window AC, self contained18%Same sub-heading
- AC with refrigerating unit and reversible heat pump18%Hot and cold units
- Other ACs with refrigerating unit (cassette, ductable)18%Commercial units
- AC units without refrigerating unit18%Air handling units
- Vehicle air conditioners18%For persons in motor vehicles
- Parts of ACs18%Indoor and outdoor unit parts
- AC compressor18%Under compressors
- AC installation service18%Service, SAC 995464 or 998732
Quick facts
HSN heading
8415: air conditioning machinesGST rate
18% (9% CGST + 9% SGST)Rate before the reform
28%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8418 (that is refrigerators)Air coolers
8479 60, not 8415
Ac hsn code and gst rate by type
| Type | HSN | GST |
|---|---|---|
| Window or wall type, single unit or split | 8415 10 | 18% |
| Used in motor vehicles | 8415 20 | 18% |
| With refrigerating unit and reversible valve (heat pump) | 8415 81 | 18% |
| Other, with refrigerating unit | 8415 82 | 18% |
| Without refrigerating unit | 8415 83 | 18% |
| Parts | 8415 90 | 18% |
A home split AC, inverter or not, is 8415 10. A hot and cold model with a reversible heat pump is 8415 81. Cassette and ductable units in commercial buildings are usually 8415 82.
Gst on ac in India: what the reform changed
Air conditioners were one of the main items moved from 28% to 18%. A split AC billed at a taxable value of Rs 40,000 carried Rs 11,200 as GST before; now it carries Rs 7,200. The new rate applies to invoices issued on or after 22 September. Dealers who bought stock at 28% can use that credit against output tax at 18%.
Gst on split ac 1.5 ton
The tonnage does not matter. A 1 ton, 1.5 ton or 2 ton split AC is 8415 10 at 18%. Star rating and inverter technology also do not change the code or rate.
AC parts, compressor and drive
- Compressors used in ACs are 8414 30 at 18%; see machinery.
- Indoor and outdoor unit parts, such as coils and casings, are 8415 90.
- AC drives and controller boards are often 8537 or 8415 90 depending on design.
- Copper pipe for AC installation is 7411; see copper and brass.
AC installation and repair
Installation and service are services. If the dealer sells the AC and includes standard installation in one price, the whole bill is a supply of the AC at 18%. A separate installation bill is a service at 18%, usually under 995464 (HVAC installation) or 998732; see installation charges. AMC and repair visits are on the repair and maintenance page.
AC dealer invoice
Dealer bill inside the state: Inverter split AC 1.5 ton, HSN 8415 10, qty 2, taxable value Rs 70,000. CGST 9% Rs 6,300. SGST 9% Rs 6,300. Total Rs 82,600.
A business buying an AC for its office can take credit of the GST, since an AC is not on the blocked list. Air coolers are a different product under 8479 60; see air coolers.
AC codes and rates on this page are a general summary of the present schedule. Commercial systems can be supplied as works contracts or with special parts, so check the current entry on the GST portal and take advice from a GST practitioner or chartered accountant for project supplies.
Frequently asked questions
What is the GST rate on AC now?
Air conditioners are taxed at 18% since 22 September, down from 28%.
What is the 8415 hsn code?
8415 is the heading for air conditioning machines. Split and window ACs are 8415 10.
What is the split ac hsn code?
Split ACs for homes and offices are 8415 10, at 18%.
Is GST on AC installation separate?
If installation is billed separately, it is a service at 18%. If included in the AC price, the whole bill is taxed as the AC at 18%.
What is the hsn code of an air cooler?
Air coolers are 8479 60, not 8415, at 18%.