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Section XVI — Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Chapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Heading 8415 — Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

Subheading 8415.10 — Of a kind designed to be fixed to a window, wall, ceiling or floor, selfcontained or 'splitsystem'

National subdivision 8415.10.2 — Split System

HS code

8415.10.23 Of a capacity exceeding 12,000 BTu and not exceeding 18,000 BTu

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
1.5-ton wall mounted air conditionerFixed residential central AC (12k-18k BTU)Commercial office 1.5-ton split AC systemIndustrial 1.5-ton chiller with fixed installationHome 1.5-ton multi-split AC unitLarge capacity (12k-18k BTU) window air conditionerNew fixed AC unit for office or home (1.5 ton)Retail store 1.5-ton ceiling mounted AC systemResidential and commercial portable AC unit (1.5 ton, 12k-18k BTU)High capacity fixed AC system for small businesses (1.5 ton)