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.
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
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "8415" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- 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.