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  • calculateSection 16

    Machinery And Mechanical Appliances; Electrical Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles

  • calculateChapter 84

    Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

  • calculateSub Chapter – 8415

    Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

New GST Rate for HSN Code 8415

GST Rate for Motorized AC Machines under HSN Code 8415. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing

Chapter No
HSN Code
HSN Description
New GST Rate
Old GST Rate
Chapter No
84
HSN Code
8415
HSN Description
Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
New GST Rate
5%
Old GST Rate
18%

Tariff HSN Codes under HSN Sub Chapter 8415

Following Tariff HSN code falls under HSN Sub Chapter 8415:

Tariff HSN
Description
Tariff HSN
84151010
Description
Window or wall types, self-contained or “split system” : Split system
Tariff HSN
84151010
Description
Window or wall types, self-contained or “split system” : Split system
Tariff HSN
84151090
Description
Window or wall types, self-contained or “split system” : Other
Tariff HSN
84151090
Description
Window or wall types, self-contained or “split system” : Other
Tariff HSN
84152010
Description
Of a kind used for persons in motor vehicles : For buses
Tariff HSN
84152010
Description
Of a kind used for persons in motor vehicles : For buses
Tariff HSN
84152090
Description
Of a kind used for persons in motor vehicles : Other
Tariff HSN
84152090
Description
Of a kind used for persons in motor vehicles : Other
Tariff HSN
84158110
Description
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tonnes and above
Tariff HSN
84158110
Description
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tonnes and above
Tariff HSN
84158190
Description
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Tariff HSN
84158190
Description
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Tariff HSN
84158210
Description
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Tariff HSN
84158210
Description
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Tariff HSN
84158290
Description
Other : Other, incorporating a refrigerating unit: Other
Tariff HSN
84158290
Description
Other : Other, incorporating a refrigerating unit: Other
Tariff HSN
84158310
Description
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Tariff HSN
84158310
Description
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Tariff HSN
84158390
Description
Other : Not incorporating a refrigerating unit : Other
Tariff HSN
84158390
Description
Other : Not incorporating a refrigerating unit : Other
Tariff HSN
84159000
Description
Parts
Tariff HSN
84159000
Description
Parts

Case Laws Related to Sub Chapter 8415

Order Number
Description
Description
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
30/2020
Description
Kerala State Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
01/AAAR/2023
Description
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Order Number
TN/15/AAR/2019
Description
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Bhutoria Refrigeration Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
Order No. 47
Description
Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Bhutoria Refrigeration Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 113/2019
Description
Vts Tf Air Systems Pvt. Ltd., (AAR (Authority For Advance Ruling), Karnataka)
Order Number
AAR/GST/PB/016
Description
Ess Ess Kay Engineering Company Private Limited (AAR (Authority For Advance Ruling), Punjab)
Order Number
TN/32/ARA/2021
Description
Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 34/2022
Description
Eberspaecher Suetrak Bus Climate Control Systems India Private Limited. (AAR (Authority For Advance Ruling), Karnataka)
Description
M/S. High Tech Refrigeration And Air Conditioning Industries (AAR (Authority For Advance Ruling), Goa)
Description
M/S. Nikhil Comforts (AAR (Authority For Advance Ruling), Maharashtra)

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