HSN Code 84158310
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 : not incorporating a refrigerating unit : split air conditioner two tonnes and above
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 : not incorporating a refrigerating unit : split air conditioner two tonnes and above
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.