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GST on AC — 28%

AC attracts 28% GST under HSN code 8415. Calculate the exact tax below.

Updated for 2026
HSN Code: 8415
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HSN Code for AC

HSN Code
8415

AC is classified under HSN code 8415 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for ac.

GST Rate History for AC

Air conditioners have been at 28% GST since July 2017. Despite industry requests, ACs remain in the highest slab as they are classified as luxury/comfort goods.

Input Tax Credit (ITC) on AC

Yes, input tax credit (ITC) is available on ac for registered businesses. If you purchase ac for business purposes, the GST paid (28%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for AC

Here are example calculations showing GST on ac at 28% for common price points:

Base PriceGST (28%)CGST (14%)SGST (14%)Total
₹25,000₹7,000₹3,500₹3,500₹32,000
₹35,000₹9,800₹4,900₹4,900₹44,800
₹50,000₹14,000₹7,000₹7,000₹64,000
₹80,000₹22,400₹11,200₹11,200₹1,02,400

Related GST Rates

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Frequently Asked Questions

What is the GST rate on AC in India?

AC attracts 28% GST in India under HSN code 8415. For intra-state sales, this is split into 14% CGST and 14% SGST. For inter-state sales, 28% IGST applies.

What is the HSN code for AC?

The HSN code for AC is 8415. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on AC?

To add 28% GST on ac: GST Amount = Base Price × 28/100. Total = Base Price + GST Amount. For example, on ₹35,000: GST = ₹9,800, Total = ₹44,800.

Can I claim input tax credit (ITC) on AC?

Yes, registered businesses can claim input tax credit on ac purchased for business purposes. The 28% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on AC changed since 2017?

Air conditioners have been at 28% GST since July 2017. Despite industry requests, ACs remain in the highest slab as they are classified as luxury/comfort goods.