Is GST on AC installation charged separately?

Yes, if installation is billed separately by a third party, it is treated as a service and attracts 18% GST. If bundled with the purchase as a composite supply, it follows the principal supply rate of 28%.

Can I claim Input Tax Credit on office air conditioners?

Yes. If ACs are installed in office premises, server rooms, or factories for business operations, they qualify as capital goods, and registered businesses can claim the full 28% Input Tax Credit.

What is the GST rate on AC repairs and services?

AC maintenance, servicing, and general repairs are classified as services under SAC 9987 and attract a standard GST rate of 18%.

Home All ToolsAir Conditioners

Electronics & Appliances28% GST RateUpdated July 2026

Calculate GST for Air Conditioners

Calculate GST on split ACs, window units, central HVAC systems, and climate control cooling compressors.

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Quick Summary

HSN/SAC Code#8415

Tax CategoryElectronics & Appliances

ITC EligibilityEligible for office and factory climate control, blocked for home personal cooling

Effective DateJuly 1, 2017 (Standard Rate Alignment)

Applicable Tax

28%

Standard GST RateHSN Code 8415

GST Rate Explanation

Air conditioning equipment falls under HSN code 8415. The GST Council classifies air conditioners as non-essential comfort or luxury goods, placing them under the highest tax slab of 28%. The same rate applies to both window ACs, split AC models, and centralized VRF systems, as well as their compressors and parts.

Base Amount (INR)

Calculation Mode

Net Amount (Before Tax)₹10,000.00

CGST (Central Tax) (14.0%)₹1,400.00

SGST (State Tax) (14.0%)₹1,400.00

Total GST (28%)₹2,800.00

Gross Amount₹12,800.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation

CGST (Central Tax): 14.0%

SGST (State Tax): 14.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 28% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax Slab	CGST (Central)	SGST (State)	IGST (Integrated)	Notes
0%	0.0%	0.0%	0.0%	Exempted / Nil rated goods
5%	2.5%	2.5%	5.0%	Essential items & services
12%	6.0%	6.0%	12.0%	Standard reduced rate items
18%	9.0%	9.0%	18.0%	Standard general rate items
28%	14.0%	14.0%	28.0%	Luxury / Sin goods & services