What is the GST (IGST) rate for HSN code 84796000?

HSN code 84796000 (Air Cooler) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 84796000?

The Basic Customs Duty (BCD) for HSN code 84796000 is 7.50%. 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 84796000?

The standard unit of quantity (UQC) for HSN code 84796000 is u, as listed in the Customs Tariff.

What is the HSN code for an air cooler?

Evaporative air coolers — the common desert and room coolers — are classified under 84796000. Drinking-water coolers are different goods, classified under 84186920 within the refrigeration heading 8418.

Why is an air cooler not classified with air conditioners?

Air conditioners under heading 8415 change temperature and humidity with a refrigeration circuit. Evaporative coolers work by water evaporation without a refrigerant circuit, so they fall under the machinery heading 8479.

HSN Code Finder · Product

Air Cooler HSN Code 8479

18% IGSTSchedule II

Evaporative air coolers (desert/room coolers) are classified under HSN heading 8479 with a dedicated tariff item, while drinking-water coolers are refrigeration appliances under heading 8418.

Search any HSN code

Heading

8479

Primary code

84796000

GST / IGST

18%

Customs duty (BCD)

7.5%

Air Cooler HSN codes & GST rates

The 8-digit HSN codes under heading 8479 (machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
84796000	Evaporative air coolers	18%	7.5%
84186920	Water cooler	18%	15%

FTA preferential rates: 12 partner agreement(s) listed for 84796000; best preferential rate 0% via ASEAN countries; 9 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for air cooler?

The HSN code for air cooler is 8479 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for air cooler the most common is 84796000, 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 cooler is classified under HSN

The HSN classification for air cooler 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
84794-digit headingMACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
8479606-digit subheadingMACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
847960008-digit tariff itemEvaporative air coolers

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

Browse all of Chapter 84 Heading 8479 overview

GST on air cooler

Air Cooler (HSN 8479) 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 84796000 — 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 cooler

When air cooler (HSN 84796000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 7.5%, AIDC 7.5%, 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: ₹28.4651. 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 84796000 →

Conclusion

The HSN code for air cooler is 8479 at the heading level, with 84796000 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.