GST Rate on Air Conditioners: 28%

HSN 841510 · 14% CGST + 14% SGST intra-state, or 28% IGST interstate.

Air conditioners sit in the top 28% GST slab under heading 8415 — one of the few consumer appliances still there. Split, window, and portable units are all covered, and the rate applies to the full unit price including standard installation kits bundled into the sale.

Worked example at 28%

Taxable value: ₹10,000
CGST (14%): ₹1,400.00
SGST (14%): ₹1,400.00
Invoice total: ₹12,800.00

Interstate, the same sale shows a single IGST line of ₹2,800.00. Try your own numbers in the GST calculator.

Classification

Air Conditioners is classified under HSN 841510 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 28% GST

Batteries HSN 8507 Car Spare Parts HSN 8708 Cars HSN 870321 Cement HSN 252329 Soft Drinks HSN 2202 Two-Wheelers HSN 8711 Tyres HSN 401110

Frequently asked questions

If installation is bundled into a single supply with the AC, the whole composite supply takes the AC's 28% rate. Billed separately as a standalone service, installation is 18%.

For a sale within one state, the 28% splits equally into 14% CGST and 14% SGST. For an interstate sale it is charged as a single 28% IGST — the total tax is the same either way.

HSN code 841510. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

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