Air Cooler HSN Code: Classification for Portable and Evaporative Air Coolers
Air coolers are common household and commercial appliances used to provide cooling in homes, shops and offices. Under GST, sellers and buyers must use the correct HSN code for air coolers so that invoices, e way bills and returns stay accurate. This guide explains the main HSN code used for air coolers, how different types of coolers are classified, and the typical GST rate that applies.
Air Cooler HSN Code and GST Rate
| Product type | HSN code | Typical GST rate | Description |
|---|---|---|---|
| Room or portable air coolers | 84796000 | 18% | Electrical room coolers and desert coolers used in homes, shops and offices |
| Evaporative air coolers | 84796000 | 18% | Air coolers that use water evaporation and a fan to provide cooling |
| Industrial air coolers and ducted coolers | 84796000 | 18% | Larger capacity coolers used in factories, warehouses and big halls |
The exact GST rate can change if the GST Council revises slabs or if any special notification is issued. Businesses should always cross check the current rate with the latest GST notifications or their tax consultant.
What is the HSN code for air coolers?
Under GST, most air coolers are classified under HSN 84796000. This heading covers machines and appliances that have individual functions and are not mentioned elsewhere, including air coolers that use a fan and water to reduce temperature. When you sell a portable or room air cooler, you should normally use this HSN on invoices and e way bills.
Home air coolers, office coolers and desert coolers generally fall under the same HSN code, because they have the same basic function. If a product is more like an air conditioner with refrigeration parts, it may fall under a different HSN heading for air conditioning machines. For normal evaporative coolers, 84796000 is usually the correct code.
How are portable and home air coolers classified under HSN?
Portable and home air coolers are usually light in weight, kept on a stand or with castor wheels and used in rooms, shops and small offices. They blow air through wet cooling pads and do not use a compressor or refrigerant. Because of these features, they are treated as special purpose machines under HSN 84796000.
For GST, you should first check how the manufacturer describes the product in the catalogue and technical sheet. If it is sold as an air cooler and not as an air conditioner or refrigeration machine, you can generally use the air cooler HSN code. The same HSN can apply to small table top coolers as well as larger desert coolers, as long as the working principle is similar.
What is the HSN code for evaporative air coolers?
Evaporative air coolers use water evaporation to cool hot air and then push it into the room with a fan. These appliances are commonly known as desert coolers or evaporative coolers. They are also covered under HSN 84796000 for GST classification.
Even if the design changes, such as ducted coolers placed outside the room or roof top evaporative coolers, the HSN code often remains the same. If you are not sure about a special model, you should compare its technical features with the tariff description or take advice from a GST professional.
How does GST apply to air cooler products?
Most air coolers currently attract GST at 18%. This rate typically applies to portable coolers, home air coolers and industrial air coolers covered under HSN 84796000. GST is charged on the transaction value of the cooler, including any fitting charges shown in the same invoice.
Dealers and manufacturers can claim input tax credit on their purchases of parts and raw materials, subject to normal ITC rules. If there is any change in the GST slab or special rate for energy efficient products in the future, businesses should update their billing software and HSN master accordingly.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for portable air coolers?
Portable room air coolers are generally classified under HSN 84796000. This code covers electrical air coolers that use a fan and water pads to cool the air. The same HSN usually applies to most home and shop air coolers sold in the market.
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Are home air coolers classified differently under HSN?
Home air coolers are usually not classified separately. If the cooler works on the normal evaporative principle and does not have a refrigeration system, it will normally fall under HSN 84796000, just like other room air coolers.
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Can the type of air cooler affect its HSN classification?
Yes, the type of appliance can affect its HSN. If the product is an air conditioner with compressor based cooling, it may fall under the air conditioning machines heading instead of the air cooler heading. Within air coolers, however, most portable, home and evaporative models share the same HSN.
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How are air coolers used for commercial purposes categorized under HSN?
Commercial or industrial air coolers are also commonly classified under HSN 84796000, provided their working principle is the same as room air coolers. Large ducted coolers installed in warehouses, halls or factories usually follow the same HSN, but businesses should review the product specifications to confirm.