Evaporative air coolers (desert and room coolers).
Air Cooler falls under HSN 8479, in chapter 84 (Machinery and computers).
Air coolers that cool by evaporating water have their own subheading, 847960, and are taxed at 18%. They are not air conditioners, which have a refrigerating unit and fall under 8415. Cooler pads and pumps are parts.
| Code | Description |
|---|---|
| 847960 | Evaporative air coolers |
The GST rate on air cooler is 18%.
| 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 | 8479 |
| Above Rs 5 crore | 6 on every invoice | 847960 |
| 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 cooler looks on a tax invoice within one state: 4 × cooler at Rs 7,800.00 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 Cooler | 8479 | 4 × cooler | 7,800.00 | 31,200.00 | 2,808.00 | 2,808.00 | 36,816.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 5,616.00 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 cooler:
Air Cooler falls under HSN 8479: evaporative air coolers (desert and room coolers). Common 6 digit codes are 847960 for evaporative air coolers.
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8479 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 847960, 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.