Q3HSN Code 8415
Air conditioning machines, comprising a motor driven fan
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
GST rate
18%
Codes under 8415
| Code | Description | GST rate |
|---|---|---|
| 8415 10 | 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, including those machines in which the humidity cannot be separately regulated | 18% |
| 8415 10 10 | Split system | 18% |
| 8415 20 | Of a kind used for persons in motor vehicles — 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% |
| 8415 20 10 | For buses — 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% |
| 8415 81 | Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): | 18% |
| 8415 81 10 | Split air-conditioner two tonnes and above | 18% |
| 8415 82 | Other, incorporating a refrigerating unit: | 18% |
| 8415 82 10 | Split air-conditioner two tonnes and above | 18% |
| 8415 83 | Not incorporating a refrigerating unit — 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% |
| 8415 83 10 | Split air-conditioner two tonnes and above | 18% |
| 8415 90 | Parts | 18% |
| 8415 90 10 | Parts:separately presented indoor units or outdoor units for split-system air conditioning machines | 18% |
| 8415 90 90 | Parts:other | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8416Furnace burners for liquid fuel , for pulverised solid fuel8414Air or vacuum pumps, air or other gas compressors and fans8417Industrial or laboratory furnaces and ovens8413Pumps for liquids, whether or not fitted with a measuring8418Refrigerators, freezers and other refrigerating or freezing8412Other engines and motors — nuclear reactors, boilers
Frequently Asked Questions
What is the HSN code for air conditioning machines, comprising a motor driven fan?
The HSN code for air conditioning machines, comprising a motor driven fan is 8415, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on air conditioning machines, comprising a motor driven fan?
Air conditioning machines, comprising a motor driven fan is taxed at 18% GST under HSN code 8415.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.