Calculate GST for Air Conditioners
Calculate GST on split ACs, window units, central HVAC systems, and climate control cooling compressors.
Open CalculatorQuick Summary
GST Rate Explanation
Air conditioning equipment (HSN 8415) remains under the highest 28% slab as it is classified as a non-essential luxury appliance by the GST Council.
Visual Tax Split & Collection Rules
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 |
GST Calculation Examples
1.5 Ton 5-Star Split AC unit
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹32,000.00
GST (28%): ₹8,960.00
Total: ₹40,960.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹32,000.00
Base Amount: ₹25,000.00
GST Included: ₹7,000.00
VRF central air conditioning for office
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹1,50,000.00
GST (28%): ₹42,000.00
Total: ₹1,92,000.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹1,50,000.00
Base Amount: ₹1,17,187.50
GST Included: ₹32,812.50
Frequently Asked Questions
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Government References & Notifications
Tax Disclaimer Notice
Installation and HVAC maintenance services carry an 18% rate if billed separately.