← All chapters

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

8415.10.25 Of a capacity exceeding 24,000 BTu and not exceeding 30,000 BTu

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
New 2.5-ton fixed installation air conditionerHigh-capacity (>24k BTU) wall-mounted AC systemLarge residential AC unit with cooling capacity of 28,000 BTU/hrFixed 30,000 BTU/hr energy-efficient air conditioning machineCommercial-grade 2.5-ton ceiling-mounted cooling systemNew high-output (>24k BTU) split AC for room installationResidential cooling solution with 26,000 BTU/hr capacityNew fixed air conditioner unit for rooms up to 1000 sq ftHigh-performance 2.5-ton air conditioning unitEfficient 28,500 BTU/hr central air conditioning system