GST rate and HSN code for air conditioner
GST on an air conditioner is 18% (HSN 8415) from 22 September 2025, down from 28%. This covers window and split ACs. Refrigerators (8418) and washing machines (8450) stay at 18%, and dishwashers (8422) moved from 28% to 18%. An appliance shop now bills all of these at 18%.
HSN code and GST rate for air conditioner
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Window and split ACs | 8415 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 404 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Air-conditioning machines”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Window and split ACs | 28% | 18% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print HSN 8415 at 18%.
- Copper piping and stands sold separately: use their own HSN.
- Installation billed separately is a service; ask your CA.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still billing ACs at 28%.
- Billing an AC with installation as one goods line without checking.
- Using 8418 (fridges) for ACs.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on air conditioner
What changed for ACs in September 2025?
Air-conditioning machines (8415) went from 28% to 18% (PIB, Annexure I).
Is a fridge 18%?
Yes. Refrigerators and freezers (8418) are 18% (Schedule II, S. No. 407).
What is the GST on a dishwasher?
Household dishwashers (8422 11 00) moved from 28% to 18%.
More electronics and appliances
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.