HSN (Goods)
ITC Eligible
No RCM

84158210

SPLIT AIR-CONDITIONER TWO TONNES AND ABOVE

GST Rate
28%
Tax BreakdownTotal: 28%
CGST: 14%
SGST: 14%

Tax Calculator for 84158210

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E-Way Bill Rules

For split air-conditioner two tonnes and above, the E-Way Bill threshold is ₹50,000. Since the rate is 28%, you must generate a bill if the Taxable Value exceeds ₹39,062.

Example Calculation

  • Base Value: 39,062
  • + GST (28%): 10,937.36
  • Total Invoice: ~₹50,000

Invoice Example

Breakdown for a sample invoice value of ₹1,000:

Taxable Value₹1,000.00
GST (28%)+ ₹280
Total Payable1280

Can I claim ITC?

Yes, if used for business. This reduces your final cash liability.

Visual Guide

Input Tax Credit (ITC) Logic

1. Tax Paid on Purchase- ₹180
2. Tax Collected on Sales+ ₹300
Net Payable to Govt₹120

Compliance & Validation

HSN 84158210 falls under Chapter 84. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (8415) is sufficient for B2B invoices.

Ensure that you charge 14% CGST and 14% SGST for intra-state supplies of split air-conditioner two tonnes and above. For inter-state supplies, the full 28% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 84158210?

The GST rate for HSN Code 84158210 (SPLIT AIR-CONDITIONER TWO TONNES AND ABOVE) is 28%.

Q: Is HSN 84158210 eligible for Input Tax Credit (ITC)?

ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).

Q: How to calculate GST amount for SPLIT AIR-CONDITIONER TWO TONNES AND ABOVE?

Multiply the taxable value by 0.28. For ₹1000 value, GST is ₹280.

Q: Does Reverse Charge (RCM) apply?

No, standard Forward Charge applies.