HSN Code 8415: Air conditioners (room, split, window)
HSN code 8415 classifies air conditioners (room, split, window) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Air conditioners (room, split, window) falls in this bucket. Full ITC available.
Sample Calculation for Air conditioners (room, split, window)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 8415
Use HSN code 8415 on every tax invoice for air conditioners (room, split, window). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 8415
What is HSN code 8415?
HSN code 8415 classifies air conditioners (room, split, window) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Air conditioners (room, split, window)?
Air conditioners (room, split, window) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Air conditioners (room, split, window) exempt from GST?
No. Air conditioners (room, split, window) attracts 18% GST on every taxable sale.