HSN Code
HSN Code 8415 — Air Conditioning Machines
HSN heading 8415 covers split, window, and central air conditioning units and parts — but not refrigerators, air coolers, or plain fans.
8415 is defined by function: machines that combine cooling, humidity control, and air circulation in one unit — the specific engineering test used to distinguish an "air conditioning machine" from a simpler cooling device. Split ACs, window ACs, and central/ducted commercial systems all fall under this heading, along with their compressors and other parts when classified with the unit.
The most common confusion is with evaporative air coolers — the desert-cooler-style appliances that cool air by evaporating water rather than running a refrigeration cycle. These work on a different mechanism entirely and are classified elsewhere, not under 8415, even though they're marketed and shopped for as "coolers" in the same aisle as ACs.
A plain electric fan, which moves air without cooling or humidity control, is a simpler category still and isn't an air conditioning machine at all under this classification — it sits under its own heading in the same chapter.
GST rate for 8415
GST rate: 18%
- 18%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 regulatedNotification 9/2025, Schedule II, S. No. 404 — covers 8415
- 18%Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HPNotification 9/2025, Schedule II, S. No. 386 — covers 84
4 more entries for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- 5%Following renewable energy devices and parts for their manufacture:-(a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:-If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017 -Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of t he gross consideration charged shall be deemed as value of the said taxable serviceNotification 9/2025, Schedule I, S. No. 437 — covers 84, 85 or 94
- 5%Disposable sterilized dialyzer or micro barrier of artificial kidneyNotification 9/2025, Schedule I, S. No. 479 — covers 90 or 84
- 18%Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumpsNotification 9/2025, Schedule II, S. No. 387 — covers 84 or 85
- 18%E-waste Explanation.-For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in partif discarded as waste by the consumer or bulk consumerNotification 9/2025, Schedule II, S. No. 473 — covers 84 or 85
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Split air conditioners (indoor + outdoor unit)
- Window air conditioners
- Central and ducted commercial air conditioning systems
- Parts of air conditioning machines, when classified with the unit
Commonly confused — classified elsewhere
- Evaporative (desert/air) coolers — 8479
- Refrigerators and freezers — 8418
- Plain electric fans (no cooling function) — 8414
All 19 codes under 8415
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 841510 | Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system, | 18% |
| 84151010 | Split system | 18% |
| 84151090 | Other | 18% |
| 841520 | Of a kind used for persons in motor vehicles | 18% |
| 84152010 | For buses | 18% |
| 84152090 | Other | 18% |
| 841581 | Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps) | 18% |
| 84158110 | Split air-conditioner two tonnes and above | 18% |
| 84158190 | Other | 18% |
| 841582 | Other, incorporating a refrigerating unit | 18% |
| 84158210 | Split air-conditioner two tonnes and above | 18% |
| 84158290 | Other | 18% |
| 841583 | Not incorporating a refrigerating unit | 18% |
| 84158310 | Split air-conditioner two tonnes and above | 18% |
| 84158390 | Other | 18% |
| 841590 | Parts | 18% |
| 84159000 | Parts | 18% |
| 84159010 | Parts :Separately presented indoor units or outdoor units for split-system air conditioning machines | 18% |
| 84159090 | Parts :Other | 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Is a desert/air cooler the same HSN code as a split AC?
No — evaporative air coolers cool by evaporating water, a different mechanism from the refrigeration cycle an air conditioner uses, and they're classified under a different heading (8479), not 8415.
Are AC parts like compressors classified under 8415 too?
Parts recognized as being for air conditioning machines are generally classified with the unit under 8415, but confirm the exact sub-heading on the GST portal, since some components (like certain compressors) can have their own more specific line.
Does a portable AC unit use the same code as a split AC?
Both fall under the 8415 heading at the 4-digit level, but the exact 8-digit code can differ by unit type and capacity. Confirm the precise line for your specific product on the GST portal.