Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8415 specifically identifies air conditioning machines for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 14% + SGST 14%

Inter-State Split

IGST 28%

Compliance Check-list

✓Mention HSN 8415 on all Tax Invoices for air conditioning machines
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8415

"Classifying air conditioning machines correctly is critical to avoid litigation. While the base rate is 28%, always check for anti-dumping duties if importing, especially under the Appliances category. AasanKhata automatically monitors these shifts for you."