HSN 8415: Air conditioning machines – GST Rate
HSN 8415 covers air conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity. GST on HSN 8415 is 18% (rates effective 22 September 2025). This heading has 13 tariff items, for example 8415 10 10, 8415 10 90 and 8415 20 10.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for 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
Other entries in this chapter (4)
These apply only if your goods match the description.
Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
Sub-Headings & Tariff Items Under 8415
Showing 19 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Of A Kind Designed To Be Fixed To A Window, Wall, Ceiling Or Floor, Self-Contained Or Split-System,
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Of A Kind Designed To Be Fixed To A Window, Wall, Ceiling Or Floor, Self-Contained Or Split-System, > Split System
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Of A Kind Designed To Be Fixed To A Window, Wall, Ceiling Or Floor, Self-Contained Or Split-System, > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Of A Kind Used For Persons In Motor Vehicles:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Of A Kind Used For Persons In Motor Vehicles: > For Buses
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Of A Kind Used For Persons In Motor Vehicles: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Incorporating A Refrigerating Unit And A Valve For Reversal Of The Cooling Or Heat Cycle (Reversible Heat Pumps):
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Incorporating A Refrigerating Unit And A Valve For Reversal Of The Cooling Or Heat Cycle (Reversible Heat Pumps): > Split Air-Conditioner Two Tonnes And Above
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Incorporating A Refrigerating Unit And A Valve For Reversal Of The Cooling Or Heat Cycle (Reversible Heat Pumps): > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other, Incorporating A Refrigerating Unit:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other, Incorporating A Refrigerating Unit: > Split Air-Conditioner Two Tonnes And Above
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other, Incorporating A Refrigerating Unit: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Not Incorporating A Refrigerating Unit :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Not Incorporating A Refrigerating Unit : > Split Air-Conditioner Two Tonnes And Above
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Not Incorporating A Refrigerating Unit : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Parts
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Parts > Parts
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Parts > Parts :Separately presented indoor units or outdoor units for split-system air conditioning machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Parts > Parts :Other
Other Headings in Chapter 84
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