What products are classified under HSN 8415
It includes Motorized AC Machines
HSN Sub Chapter 8415 represents Motorized AC Machines under GST classification. This code helps businesses identify Motorized AC Machines correctly for billing, taxation, and trade. With HSN Sub Chapter 8415, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Motorized AC Machines.
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 |
|---|---|---|---|---|
| 84 | 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 | 5% | 18% |
Chapter: 84
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
Following Tariff HSN code falls under Motorized AC Machines:
| Tariff HSN | Description |
|---|---|
| Window or wall types, self-contained or “split system” : Split system | |
| Window or wall types, self-contained or “split system” : Split system | |
| Window or wall types, self-contained or “split system” : Other | |
| Window or wall types, self-contained or “split system” : Other | |
| Of a kind used for persons in motor vehicles : For buses | |
| Of a kind used for persons in motor vehicles : For buses | |
| Of a kind used for persons in motor vehicles : Other | |
| Of a kind used for persons in motor vehicles : Other | |
| 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 | |
| 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 | |
| Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other | |
| Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other | |
| Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above | |
| Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above | |
| Other : Other, incorporating a refrigerating unit: Other | |
| Other : Other, incorporating a refrigerating unit: Other | |
| Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above | |
| Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above | |
| Other : Not incorporating a refrigerating unit : Other | |
| Other : Not incorporating a refrigerating unit : Other | |
| Parts | |
| Parts |
Window or wall types, self-contained or “split system” : Split system
Window or wall types, self-contained or “split system” : Split system
Window or wall types, self-contained or “split system” : Other
Window or wall types, self-contained or “split system” : Other
Of a kind used for persons in motor vehicles : For buses
Of a kind used for persons in motor vehicles : For buses
Of a kind used for persons in motor vehicles : Other
Of a kind used for persons in motor vehicles : Other
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
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
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Other : Other, incorporating a refrigerating unit: Other
Other : Other, incorporating a refrigerating unit: Other
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Other : Not incorporating a refrigerating unit : Other
Other : Not incorporating a refrigerating unit : Other
Parts
Parts
| Order Number | Description |
|---|---|
| Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Kerala State Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), ) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab) | |
| V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Bhutoria Refrigeration Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Bhutoria Refrigeration Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Vts Tf Air Systems Pvt. Ltd., (AAR (Authority For Advance Ruling), Karnataka) | |
| Ess Ess Kay Engineering Company Private Limited (AAR (Authority For Advance Ruling), Punjab) | |
| Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Eberspaecher Suetrak Bus Climate Control Systems India Private Limited. (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. High Tech Refrigeration And Air Conditioning Industries (AAR (Authority For Advance Ruling), Goa) | |
| M/S. Nikhil Comforts (AAR (Authority For Advance Ruling), Maharashtra) |
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Kerala State Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Bhutoria Refrigeration Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Bhutoria Refrigeration Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Vts Tf Air Systems Pvt. Ltd., (AAR (Authority For Advance Ruling), Karnataka)
Ess Ess Kay Engineering Company Private Limited (AAR (Authority For Advance Ruling), Punjab)
Esmario Marine Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Eberspaecher Suetrak Bus Climate Control Systems India Private Limited. (AAR (Authority For Advance Ruling), Karnataka)
M/S. High Tech Refrigeration And Air Conditioning Industries (AAR (Authority For Advance Ruling), Goa)
M/S. Nikhil Comforts (AAR (Authority For Advance Ruling), Maharashtra)
It includes Motorized AC Machines
Use a delivery challan for sending Motorized AC Machines to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.