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HSN 8415: Air conditioning machines
HSN code 8415 covers: 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.
The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:
- 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
- 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 regulated
- 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
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Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8415
This heading has 6 subheadings, including: Air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system, Air conditioning machines; comprising a motor driven fan and elements for changing the temperature and humidity, of a kind used for persons, in motor vehicles, Air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), Air conditioning machines; containing a motor driven fan, other than window or wall types, incorporating a refrigerating unit, Air conditioning machines; containing a motor driven fan, other than window or wall types, not incorporating a refrigerating unit, Air conditioning machines; with motor driven fan and elements for temperature control, parts thereof. Use the HSN/SAC finder to pin down the exact code.
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