Split and window air conditioners and other air conditioning machines.
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Air Conditioner falls under HSN 8415, in chapter 84 (Machinery and computers).
Room air conditioners, both split and window types, are subheading 841510. The rate fell from 28% to 18% on 22 September 2025. Installation charged separately is a service at 18%, and AC stabilisers are heading 8504.
| Code | Description |
|---|---|
| 841510 | Window or wall type and split system air conditioners |
| 841582 | Other air conditioners with a refrigerating unit |
| 841590 | Parts of air conditioners |
The GST rate on air conditioner is 18%. Before 22 September 2025 it was 28%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8415 |
| Above Rs 5 crore | 6 on every invoice | 841510, 841582, 841590 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 84 |
Here is how a line for air conditioner looks on a tax invoice within one state: 2 × AC of 1.5 ton at Rs 34,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Air Conditioner | 8415 | 2 × AC of 1.5 ton | 34,000.00 | 68,000.00 | 6,120.00 | 6,120.00 | 80,240.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 12,240.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 84 (Machinery and computers) covers: Engines, pumps, machines, appliances such as ACs and fridges, computers and their parts.
Products often bought, sold or invoiced together with air conditioner:
Air Conditioner falls under HSN 8415: split and window air conditioners and other air conditioning machines. Common 6 digit codes are 841510 for window or wall type and split system air conditioners and 841582 for other air conditioners with a refrigerating unit.
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states. It was 28% until 21 September 2025.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8415 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 841510, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.