Ac Stand HSN Code

Understanding the AC Stand HSN Code

An air conditioner stand, while seemingly a simple accessory, plays a crucial role in the installation and proper functioning of AC units. For businesses involved in the manufacturing, sale, or distribution of these stands in India, knowing the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. Let’s delve into the HSN classification for AC stands.

Where Do AC Stands Fit in the HSN Framework?

The HSN classification for an AC stand isn’t as straightforward as that for a complete air conditioning unit. While air conditioning machines themselves (like split or window ACs) fall under HSN Chapter 84, specifically within HSN Heading 8415 (“Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity…”), an AC stand is a supportive structure.

Based on common trade practices and interpretations, an AC stand, particularly for the outdoor unit, is often considered a “structure or part of a structure” made of iron or steel. Therefore, it typically falls under Chapter 73 of the HSN, which covers “Articles of iron or steel.”

More specifically, AC stands can be classified under HSN codes such as:

• 7308: This heading broadly covers “Structures and parts of structures (e.g., bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel.” A wall-mounted or floor-standing AC stand can be seen as a supporting structure. A common sub-code observed in trade data for such items is 73089090 (Other structures and parts of structures, of iron or steel).
• 73239990: While this code (“Other household utensils and its parts n.e.s”) is for household articles, some lighter-duty or smaller indoor unit stands made of iron or steel might occasionally be classified here if they resemble household utensils. However, for robust outdoor unit stands, 7308 is generally more appropriate.

It is important to differentiate between the AC unit itself (HSN 8415) and its supporting stand. The provided data mostly focuses on electric motors and generators (Chapter 85) and components of air conditioning machines, not necessarily the structural stands. Therefore, referring to external trade data and interpretations becomes crucial for “AC Stand.”

What is the GST Rate for AC Stands?

Based on classifications under HSN 7308 (Structures of iron or steel), the GST rate for AC stands is typically 18%. This rate applies to various structures and parts made of iron or steel. This rate has been generally effective since the implementation of GST on July 1, 2017, with possible revisions depending on specific notifications.