Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8415Air 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
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 20%
- 11 tariff items
- GST now
- 18%
- Import policy
- Mostly Free
- Prohibited: 2 items
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 5% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8415 10 | Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system"; | 20% | 18% | units |
| 8415 20 | Of a kind used for persons in motor vehicles | 20% | 18% | units |
| 8415 81 | Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps) | 20% | 18% | units |
| 8415 82 | Other, incorporating a refrigerating unit | 20% | 18% | units |
| 8415 83 | Not incorporating a refrigerating unit | 20% | 18% | units |
| 8415 90 00 | Parts | 20% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 11 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 10 tariff items
- Prohibited: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 28%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 404 | 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 | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | 1.5% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 12 tariff items
China: the same goods (8415)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 9 expired under 8415. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8415.10.10.00 | Self-contained air conditioning machines, window or wall types, or for mounting on ceilings or floors独立式空气调节器,窗式、壁式、置于天花板或地板上的 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ALM |
| 8415.10.21.00 | Split-system air conditioners, window or wall types, ceiling or floor standing, of a cooling capacity ≤ 4000 kcal/h制冷量≤4千大卡/时分体式空调,窗式、壁式、置于天花板或地板上的 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ALM |
| 8415.10.22.10 | Split-system air conditioners, window, wall, ceiling or floor-standing type, with cooling capacity >4000 kcal/h but ≤12046 kcal/h4000大卡/时<制冷量≤12046大卡/时分体式空调,窗式、壁式、置于天花板或地板上的 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ALM |
| 8415.10.22.90 | Other split-system, window or wall type, or for mounting on ceilings or floors, air conditioning machines, of a refrigerating capacity > 12,046 kcal/h其他制冷量>12046大卡/时分体式空调,窗式、壁式、置于天花板或地板上的 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ALM |
| 8415.20.00.00 | Air conditioning machines for motor vehicles, for persons机动车辆上供人使用的空气调节器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8415.81.10.00 | Heat pump air conditioning machines, of a refrigerating capacity ≤ 4000 kcal/h制冷量≤4千大卡/时热泵式空调器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8415.81.20.01 | Heat pump air conditioners with cooling capacity > 4000 kcal/h and ≤ 12046 kcal/h4000大卡/时<制冷量≤12046大卡/时热泵式空调器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | ALM |
| 8415.81.20.90 | Other heat pump type air conditioning machines, with a refrigerating capacity > 12046 kcal/h其他制冷量>12046大卡/时热泵式空调器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | ALM |
| 8415.82.10.00 | Other air conditioning machines, with a refrigerating capacity ≤ 4,000 kcal/h制冷量≤4千大卡/时的其他空调器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8415.82.20.10 | Thermostatic and humidistatic apparatus for film processors涂胶显影机用恒温恒湿器 | 5%China's provisional rate, lower than MFN | 10% | 13% | 13% | A |
| 8415.82.20.80 | Other air conditioners with cooling capacity >4000 kcal/h其他制冷量>4000大卡/时的其他空调 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | A |
| 8415.83.00.00 | Air conditioning machines, not incorporating a refrigerating unit未装有制冷装置的空调器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8415.90.10.00 | Parts of other air conditioning machines, with a refrigerating capacity ≤ 4,000 kcal/h其他制冷量≤4千大卡/时空调的零件 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8415.90.90.00 | Parts of other air conditioning machines, with a refrigerating capacity > 4,000 kcal/h其他制冷量>4千大卡/时空调的零件 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
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Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.