{"id":12232,"date":"2025-05-21T15:39:54","date_gmt":"2025-05-21T10:09:54","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=12232"},"modified":"2025-09-30T13:02:44","modified_gmt":"2025-09-30T07:32:44","slug":"gst-on-air-conditioners-ac","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/","title":{"rendered":"GST Rate on Air Conditioners (AC): Find Latest GST Rate &#038; HSN Code"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">As per GST system, the supply of goods and services is taxed. The GST rate on air conditioners fall into the highest GST slab of 28%, designated for luxury items. This tax rate applies to both the supply and installation of air conditioners. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">When you buy an air conditioner, the supplier often includes installation services, making it a composite supply. This means the total value of the air conditioner includes its supply and installation.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although GST has reduced rates for many electronic items, air conditioners have seen a rate increase of 1 to 5% under the new regime. This is because they are categorized as luxury goods, attracting a higher tax rate.\u00a0<\/span><\/p>\n<p><strong><em>Read About: <a href=\"https:\/\/razorpay.com\/learn\/53rd-gst-council-meeting\/\">Recent GST Rate Updates in 53rd GST Council Meeting 2024<\/a><\/em><\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dec10f735bb\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dec10f735bb\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#What-is-GST-on-Air-Conditioners-AC\" >What is GST on Air Conditioners (AC)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#The-HSN-Code-for-Air-Conditioners\" >The HSN Code for Air Conditioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Applicability-of-GST-on-air-conditioners\" >Applicability of GST on air conditioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#GST-on-Air-Conditioners-AC-Pre-GST-vs-Post-GST\" >GST on Air Conditioners (AC): Pre-GST vs Post GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Why-GST-Rate-on-Air-Conditioners-is-Expensive\" >Why GST Rate on Air Conditioners is Expensive?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#What-is-the-Value-of-Supply-for-Calculating-the-GST-on-Air-Conditioners\" >What is the Value of Supply for Calculating the GST on Air Conditioners?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Is-GST-Applicable-on-Imported-Air-Conditioners\" >Is GST Applicable on Imported Air Conditioners?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Input-Tax-Credit-ITC-Availability-and-Reversal-for-Air-Conditioners\" >Input Tax Credit (ITC) Availability and Reversal for Air Conditioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Note-about-GST-on-the-Import-of-Air-Conditioners\" >Note about GST on the Import of Air Conditioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Availability-of-GST-Exemptions\" >Availability of GST Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Impact-of-GST-on-Air-Conditioners-Prices\" >Impact of GST on Air Conditioners&#8217; Prices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/razorpay.com\/learn\/gst-on-air-conditioners-ac\/#Frequently-Asked-Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What-is-GST-on-Air-Conditioners-AC\"><\/span><b>What is GST on Air Conditioners (AC)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per GST Regime, Air conditioners in India are subject to 18% of GST rate, regardless of whether they are split or window units.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"The-HSN-Code-for-Air-Conditioners\"><\/span><b>The HSN Code for Air Conditioners<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>HSN Code<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Description<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8415<\/span><\/td>\n<td><span style=\"font-weight: 400;\">An Air Conditioner with a motor fan meant for changing the humidity and temperature<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8415, 83<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not incorporating a refrigeration unit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8415, 8310<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A Split Air Conditioner with a capacity of 2 tonnes and above \u2013 not incorporating a refrigeration unit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">8415, 8390<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other: Not incorporating a refrigeration unit<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><em><strong>Related Read: <a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST Rates in 2025 &#8211; Check Full List of Goods and Service Tax Rates, Slabs &amp; Revisions<\/a><\/strong><\/em><\/p>\n<h2 id=\"GST on AC\"><span class=\"ez-toc-section\" id=\"Applicability-of-GST-on-air-conditioners\"><\/span>Applicability of GST on air conditioners<span id=\"GST on AC\"><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GST is applied to most electronic items, including air conditioners. There are four GST tax rates: 5%, 12%, 18%, and 28%. Essential goods are taxed at 5%, standard items at 12% or 18%, and luxury items at 28%. Air conditioners were initially categorized as luxury items, leading to a 28% GST rate.<\/p>\n<p>However, due to rising temperatures, air conditioners have become essential in many Indian cities, raising questions about this high tax classification.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST-on-Air-Conditioners-AC-Pre-GST-vs-Post-GST\"><\/span><span style=\"font-weight: 400;\"><strong>GST on Air Conditioners<\/strong> <strong>(AC)<\/strong>: <\/span><b>Pre-GST vs Post GST<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under the earlier VAT system, consumer durables were taxed between 12.5% and 14.5%, depending on the state, along with an additional 12.5% excise duty and cess. This brought the total tax on air conditioners to around 27%. After the introduction of GST, the rate was initially fixed at 28%, resulting in a slight increase of 1\u20135%. However, as per the latest GST revision in September 2025, air conditioners are now taxed uniformly at 18%, marking a significant reduction compared to earlier rates.<\/span><\/p>\n<p><strong>Let\u2019s look at the difference in the price of the air condition pre-GST vs post-GST:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Particulars<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Pre-GST Rate<\/b><\/h3>\n<\/td>\n<td>\n<h3><b>Post-GST Rate<\/b><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Manufacturing Cost<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b960,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b960,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Excise Duty (12.5%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b97,500<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NA<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cost of Production<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b967,500<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b960,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cost of Transportation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b95,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b95,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Value Addition Costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b95,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b95,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cost of Product<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b988,350<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b989,600<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Value Added Tax (14%)\/GST (28%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b910,850<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20b919,600<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Why-GST-Rate-on-Air-Conditioners-is-Expensive\"><\/span><strong>Why GST Rate on Air Conditioners is Expensive?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Air conditioners (ACs) are considered luxury items under the Indian GST slab for several reasons:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ACs are generally more expensive than other household appliances and are not considered essential for daily living, especially in comparison to items like fans or refrigerators.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By taxing items such as air conditioners at a higher rate, the government aims to generate more revenue from those who can afford to pay more.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By taxing luxury items at a higher rate, the government can maintain lower tax rates on essential goods and services, making them more affordable for lower-income populations.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"What-is-the-Value-of-Supply-for-Calculating-the-GST-on-Air-Conditioners\"><\/span><b>What is the Value of Supply for Calculating the GST on Air Conditioners?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under GST, any supply of goods or services is considered a taxable event. The value of the supply is based on the transaction value. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Since air conditioners come with installation, the charges for the same are levied and considered as part of the total value of supply. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The primary product is the air conditioner, and the installation is an added service. Thus, the total value of the supply is the combined cost of the air conditioner and the installation charges.<\/span><\/p>\n<p><strong><i>Value of supply = Transaction value\u00a0<\/i><\/strong><\/p>\n<p><strong><i>Value of supply (For air conditioners) = sale value + installation charges<\/i><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Is-GST-Applicable-on-Imported-Air-Conditioners\"><\/span><b>Is GST Applicable on Imported Air Conditioners?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The duty on imports of ACs and their components is high. This increase in import duties aims to discourage Indian companies from importing components and instead promote the use of domestically produced goods. <\/span><\/p>\n<p><strong>The following taxes apply to the import of air conditioners:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basic customs duty at 20% of the assessable value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IGST at 28% of the assessable value + basic customs duty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social welfare surcharge at 10% of the assessable value + basic customs duty + IGST amount<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Input-Tax-Credit-ITC-Availability-and-Reversal-for-Air-Conditioners\"><\/span><b>Input Tax Credit (ITC) Availability and Reversal for Air Conditioners<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under GST, every registered person can claim Input Tax Credit (ITC) on the purchase of goods and services used for business purposes. However, Section 17(5) restricts ITC on goods and services received for the construction of immovable property, except for plant and machinery.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Section 3(26) of the General Clauses Act, 1897, immovable property includes &#8220;things attached to the earth or permanently attached to walls and buildings.&#8221; Although air conditioners are attached to walls, they can be reinstalled in a different location. Hence, they are not considered immovable property.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, a centralized AC system is regarded as plant and machinery, not immovable property, so the restrictions under Section 17(5) do not apply. It is important to book the cost of the air conditioner separately as plant and machinery and not include it in the building cost. If the AC is installed in an office or factory for business purposes, ITC can be claimed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the supply includes both taxable and exempt goods, <a href=\"https:\/\/razorpay.com\/learn\/itc-reversal-under-gst\/\">ITC reversal<\/a> should be done according to Rule 42 and Rule 43 of the CGST Rules.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Note-about-GST-on-the-Import-of-Air-Conditioners\"><\/span><b>Note about GST on the Import of Air Conditioners<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The government has imposed high import duties on air conditioners to boost the domestic manufacturing sector. This step is aimed at reducing the dependence on imported AC components and encouraging companies to source or make these components within India.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here\u2019s how the taxes add up when importing air conditioners:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Basic Customs Duty (BCD):<\/b><span style=\"font-weight: 400;\"> 20% of the assessable value<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>IGST: <\/b><span style=\"font-weight: 400;\">28% applied on (assessable value + BCD)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Social Welfare Surcharge (SWS):<\/b><span style=\"font-weight: 400;\"> 10% on (assessable value + BCD + IGST)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So, importing an air conditioner gets quite expensive due to this layered tax structure, making locally manufactured units a more affordable option for both businesses and consumers.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Availability-of-GST-Exemptions\"><\/span><b>Availability of GST Exemptions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Currently, there are no GST exemptions on the sale of air conditioners. Whether it\u2019s a split AC or a window unit, both now attract a standard GST rate of 18% under the revised structure effective from September 2025, replacing the earlier 28% rate. The government hasn&#8217;t introduced any relief or concessional rates under GST for ACs as of now.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Impact-of-GST-on-Air-Conditioners-Prices\"><\/span><b>Impact of GST on Air Conditioners&#8217; Prices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before GST came in, the tax on air conditioners used to vary from state to state under the old VAT system, typically between 12.5% and 14.5%, along with 12.5% excise duty and cess, bringing the total tax close to 27% in many cases.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now, under the revised GST structure effective from September 2025, air conditioners fall under the 18% slab, replacing the earlier 28% rate.<\/span><\/p>\n<p><strong>But here\u2019s the silver lining:<\/strong><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Thanks to GST, manufacturers and dealers can now claim Input Tax Credit (ITC) on raw materials and services used during production. This has helped eliminate the cascading effect of taxes, resulting in better pricing efficiency across the supply chain.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The GST implications on air conditioners highlight the government&#8217;s strategy to tax luxury items at higher rates while promoting local manufacturing through high import duties. Despite the current high tax rates, the growing importance of air conditioners in daily life might prompt a re-evaluation of their GST classification. Keeping an eye on these changes is crucial for consumers and businesses alike as the market adapts to evolving regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions\"><\/span><b>Frequently Asked Questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. What is the GST rate of air conditioners?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The GST rate for air conditioners is 18%, which is the highest tax slab under the GST system<\/span><\/p>\n<h3><b>2. Can We Claim ITC for GST on an air conditioner?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, ITC can be claimed for GST on air conditioners used for business purposes, provided the cost is separately booked as plant and machinery.<\/span><\/p>\n<h3><b>3. Is GST applicable for both window and split ACs?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, GST at the rate of 18% is applicable for both window and split air conditioners.<\/span><\/p>\n<h3><b>4. What is the HSN code for air conditioners?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The HSN code for air conditioners is 8415.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As per GST system, the supply of goods and services is taxed. The GST rate on air conditioners fall into the highest GST slab of 28%, designated for luxury items. This tax rate applies to both the supply and installation of air conditioners. When you buy an air conditioner, the supplier often includes installation services,<\/p>\n","protected":false},"author":151156613,"featured_media":13702,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[3916,3915,3820],"class_list":{"0":"post-12232","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs","8":"tag-gst-on-ac","9":"tag-gst-rate-on-air-conditioners","10":"tag-gst-rates"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156613"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=12232"}],"version-history":[{"count":11,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12232\/revisions"}],"predecessor-version":[{"id":18441,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/12232\/revisions\/18441"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/13702"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=12232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=12232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=12232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}