← HSN and SAC codes for common items · Search any code on the HSN code finder.
Air conditioners (AC) is classified under HSN heading 8415. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Air conditioners (AC)?
GST on Air conditioners (AC) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (84); 28% → 18% (8415). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 84 | Renewable energy devices and parts to make them, such as biogas plants, solar devices, windmills, waste-to-energy plants, solar lamps and solar cells, are taxed at 5% (conditions apply). | 9/2025-CT(R), entry 437 |
| 28% | 18% | 8415 | If you sell air conditioners with a motor-driven fan that change temperature and humidity, GST is 18%. | 9/2025-CT(R), entry 404 |
GST rate on Air conditioners (AC) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 30 September 2021 | 5% or 28% |
| 1 October 2021 | 21 September 2025 | 12% or 28% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Air conditioners (AC) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8415 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 regulated
| Code | Description (as in the tariff) |
|---|---|
841510 | Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system |
84151010 | Split system |
84151090 | Other |
841520 | Of a kind used for persons in motor vehicles |
84152010 | For buses |
84152090 | Other |
841581 | Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps) |
84158110 | Split air-conditioner two tonnes and above |
84158190 | Other |
841582 | Other, incorporating a refrigerating unit |
84158210 | Split air-conditioner two tonnes and above |
84158290 | Other |
841583 | Not incorporating a refrigerating unit |
84158310 | Split air-conditioner two tonnes and above |
84158390 | Other |
841590 | PARTS |
84159000 | PARTS |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Fans
8414 - Water pumps (Motor pump)
8413 - Refrigerators
8418 - Washing machines
8450 - Laptops
8471 - Computers
8471 - Mobile phones (Cell phone)
8517 - Televisions
8528 - Tractors
8701 - Cars
8703 - Motorcycles and scooters (Two-wheeler)
8711 - Bicycles
8712
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
