HSN Code 84158210 -- – Air conditioning machines, comprising a motordriven fan and elements for changin (GST Rate 18%)

HSN Code 84158210

Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated - other : other, incorporating a refrigerating unit: split air conditioner two tonnes and above

HSN84158210

Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated - other : other, incorporating a refrigerating unit: split air conditioner two tonnes and above

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8415
Subheading: 841582
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Air conditioning machines, comprising a motordriven fan and elements for changin. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 84158210?
HSN Code 84158210 is the official Harmonized System of Nomenclature code for Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, includin, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 84158210?
HSN Code 84158210 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 84158210 belong to?
HSN Code 84158210 falls under Chapter 84 -- Nuclear reactors, boilers, machinery of the GST tariff.
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