What is the GST (IGST) rate for HSN code 84151010?

HSN code 84151010 (Air Conditioner) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 84151010?

The Basic Customs Duty (BCD) for HSN code 84151010 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What is the unit of measurement for HSN code 84151010?

The standard unit of quantity (UQC) for HSN code 84151010 is u, as listed in the Customs Tariff.

Which HSN code applies to a split AC vs a window AC?

Split-system air conditioners fall under 84151010, while window/wall types and other self-contained units fall under 84151090. AC units of 2 tonnes and above used in central/ducted systems are classified under 84158110.

Is the HSN code the same for an AC's indoor and outdoor unit?

A complete split AC is classified under heading 8415. Separately imported indoor or outdoor units and parts are generally classified as parts of air-conditioning machines under 84159000 — confirm the exact split for your consignment.

HSN Code Finder · Product

Air Conditioner HSN Code 8415

Q: What does HSN code 84151010 cover?

HSN code 84151010 covers Air Conditioner. It sits under Chapter 84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

Q: What is the HSN code for Air Conditioner?

The HSN code for Air Conditioner is 84151010, classified under Chapter 84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Air conditioners are classified under HSN heading 8415, which covers air-conditioning machines with a motor-driven fan and elements for changing temperature and humidity. Split, window and inverter units each map to a specific 8-digit tariff item.

Search any HSN code

Heading

8415

Primary code

84151010

GST / IGST

18%

Customs duty (BCD)

20%

Air Conditioner HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
84151010	Split system	18%	20%
84151090	Other	18%	20%
84152010	For buses	18%	20%
84158110	Split air-conditioner two tonnes and above	18%	20%
84158190	Other	18%	20%

FTA preferential rates: 11 partner agreement(s) listed for 84151010; best preferential rate 0% via Least Developed Countries; 5 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for air conditioner?

The HSN code for air conditioner is 8415 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for air conditioner the most common is 84151010, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How air conditioner is classified under HSN

The HSN classification for air conditioner narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 842-digitNuclear reactors, boilers, machinery and mechanical appliances; parts thereof
84154-digit headingAIR 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
8415106-digit subheadingOf a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system";
841510108-digit tariff itemSplit system

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST on air conditioner

Air Conditioner (HSN 8415) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 84151010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported air conditioner

When air conditioner (HSN 84151010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 84151010 →

Conclusion

The HSN code for air conditioner is 8415 at the heading level, with 84151010 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.