The air cooler hsn code is 8479 60, the sub-heading for evaporative air coolers, which covers desert coolers, room coolers, personal coolers and tower coolers, and GST on air coolers is 18%. Coolers work by evaporating water, so they are not air conditioners (8415) or water coolers (8418).
Spare parts have their own codes: cooler motors are 8501, pumps 8413 and cooling pads go by their material. This page lists them and shows a cooler dealer's bill. Fans, ACs and fridges are reached from the electronics hub.
Air coolers: codes and GST rates
Item / HSN / GST- Desert air coolers18%Evaporative air coolers
- Room and personal coolers18%Same sub-heading
- Tower coolers18%Evaporative
- Industrial evaporative coolers18%Large units
- Cooler motors18%Electric motors
- Cooler pumps18%Small water pumps
- Honeycomb cooling pads18%Wood wool pads 4421
- Cooler bodies of plastic18%Parts, if sold separately
- Water coolers with refrigeration18%Different product
Quick facts
HSN heading
8479 60: evaporative air coolersGST rate
18% (9% CGST + 9% SGST)Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8415 (that is air conditioners)Water coolers
8418 69
Air cooler hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Desert cooler | 8479 60 | 18% |
| Room cooler, personal cooler | 8479 60 | 18% |
| Tower cooler | 8479 60 | 18% |
| Industrial cooler | 8479 60 | 18% |
| Cooler motor | 8501 40 | 18% |
| Cooler pump | 8413 70 or 8413 81 | 18% |
| Honeycomb pad (paper) | 4823 | 18% |
| Wood wool pad | 4421 | 18% |
| Cooler fan blade | 8414 90 | 18% |
| Water cooler (refrigerated) | 8418 69 | 18% |
Cooler hsn code and gst rate
Evaporative air coolers were put under 8479 60 when the tariff was revised; earlier, many dealers used 8479 89. The current line is 8479 60 at 18%. Air conditioners are 8415, also at 18% since the reform, so the rates on coolers and ACs are now the same; see AC codes.
Cooler motor and pump hsn code
Cooler motors sold as spares are AC electric motors under 8501 40 at 18%; see electric motors. Small submersible cooler pumps are 8413 at 18%; see pumps. Fan blades are parts of fans under 8414 90.
Cooling pads
Honeycomb cooling pads made of cellulose paper are paper articles under 4823 at 18%. Wood wool (khus or aspen) pads are 4421 or 1404 depending on material. All are typically 18%.
Cooler dealer's invoice
Cooler dealer bill: Desert cooler 70 litre, HSN 8479 60, 3 pieces, Rs 27,000. Cooler pump, HSN 8413 81, 5 pieces, Rs 2,000. Taxable value Rs 29,000. CGST 9% Rs 2,610. SGST 9% Rs 2,610. Total Rs 34,220.
Air cooler gst rate after the reform
Coolers were 18% before 22 September and stayed at 18%. ACs came down from 28% to 18%, which narrowed the price gap between a good cooler and a basic AC. Cooler makers buy steel or plastic bodies, motors and pumps at 18% and sell at 18%, so credit flows. Small local assemblers below Rs 40 lakh turnover in most states need not register for goods, but then they cannot give a tax invoice to buyers who want credit.
Cooler hsn code for spares and repairs
Cooler spare parts sold over the counter carry their own codes, and nearly all are 18%: motors 8501, pumps 8413, fan blades 8414 90, pads 4823 and water level switches 8536. A shop that bills a repair job should show labour under SAC 998715 and each spare under its code.
Seasonal trade and repairs
Cooler sales peak in summer, and many shops also repair coolers. Repair work is a service under SAC 998715 at 18%, and parts used can be billed at their own codes. Local cooler makers who assemble metal bodies, motors and pumps sell finished coolers under 8479 60.
This cooler guide is a starting point for dealers, not a ruling. Combined devices that both cool and refrigerate can fall elsewhere, so check the GST portal and ask a GST practitioner or chartered accountant about new models.
Frequently asked questions
What is the air cooler hsn code?
Air coolers are 8479 60, at 18%.
What GST rate applies to coolers?
Evaporative air coolers are taxed at 18%.
What is the cooler motor hsn code?
Cooler motors are electric motors under 8501, at 18%.
Is an air cooler the same as an AC for GST?
No. Coolers are 8479 60 and ACs 8415, though both are now 18%.
What is the cooler pump hsn code?
Cooler pumps are 8413, at 18%.