May 13, 2026 / By Super Admin / in Air Curtain
Quick answer: Air curtains sold in India fall under HSN code 8414 59 10, the tariff sub-heading for fans / blowers. The applicable GST rate is 18% (9% CGST + 9% SGST for intra-state supply, or 18% IGST for inter-state supply). Imported air curtains additionally attract Basic Customs Duty (BCD) of around 7.5%, Social Welfare Surcharge of 10% on BCD, and 18% IGST on the assessable value.
This is the page Chronovex sends to procurement officers, CFOs, and tender desks who need the exact tax treatment of an air curtain order before they cut the PO. We manufacture under ISO 9001:2015 in Noida and every invoice we issue is dispatched under HSN 8414 59 10 — the figures below match the way our finance team books them in our own GSTR-1.
HSN (Harmonised System of Nomenclature) codes are mandatory on every GST tax invoice. For air curtains — commercial, industrial, premium recirculating, heated, or non-heated — the correct 8-digit code under the Indian Customs Tariff is 8414 59 10.
An air curtain is, in tariff terms, a high-velocity directional fan that creates a sealed laminar air stream across a doorway. That places it squarely in the "fans" family under 8414, not under air-conditioning machines (8415, which require a refrigeration cycle) and not under residual machinery (8479, which is for appliances with no specific heading elsewhere). Vendors who invoice you under 8415 or 8479 are misclassifying the goods — ask for a corrected invoice before you take ITC.
Per the CGST Rate Notification, fans under HSN 8414 attract a uniform 18% GST. The CGST / SGST / IGST split depends only on whether the supply is intra-state or inter-state:
| Supply type | CGST | SGST / UTGST | IGST | Total |
|---|---|---|---|---|
| Intra-state (buyer & seller in same state) | 9% | 9% | — | 18% |
| Inter-state (different states) | — | — | 18% | 18% |
| Export / SEZ supply | Zero-rated; LUT or refund route | |||
There is no compensation cess on air curtains. Reverse-charge mechanism does not apply on standard B2B supplies between two GST-registered taxpayers — the seller collects the 18% on the invoice and remits it through GSTR-3B in the normal forward-charge manner.
If your specification calls for an imported air curtain — typically European OEMs like Frico, Biddle, or Mitsubishi — the landed cost picks up several layers above the CIF price. Worked example for a CIF value of ₹1,00,000:
| Component | Rate | Amount (₹) | Running total (₹) |
|---|---|---|---|
| CIF value (assessable) | — | 1,00,000 | 1,00,000 |
| Basic Customs Duty (BCD) | 7.5% of CIF | 7,500 | 1,07,500 |
| Social Welfare Surcharge | 10% of BCD | 750 | 1,08,250 |
| IGST | 18% of (CIF + BCD + SWS) | 19,485 | 1,27,735 |
| Customs handling / CHA / port charges | ~1–2% of CIF | ~1,500 | ~1,29,235 |
Total landed cost is approximately 1.29× the CIF before inland freight to your site. The 18% IGST paid at customs is fully eligible for Input Tax Credit (ITC) for GST-registered buyers — reclaim it in the same month's GSTR-3B against the Bill of Entry (BoE).
Chronovex manufactures the same air-velocity and recirculation specification domestically in Noida under the Make-in-India programme, so our supply skips BCD and SWS entirely. Comparable Indian-built units typically land 30–45% below an imported equivalent at matching performance. See our air curtain range for direct alternatives across Standard, Premium Recirculating, and Advanced Industrial classes.
For ITC to survive a GST audit, the seller's tax invoice must carry every field listed under Rule 46 of the CGST Rules:
If the supply value exceeds ₹50,000 inter-state, a valid e-way bill must accompany the consignment. For B2B supplies where the supplier's aggregate turnover crosses the e-invoicing threshold, the supplier must also generate an e-invoice (IRN) through the government IRP before dispatch — ask your vendor to confirm IRN compliance up front.
Air curtains installed for business use — factory entrances, cold storage doors, restaurant kitchens, hospital lobbies, retail showrooms, warehouse loading bays — qualify as plant and machinery / capital goods under Section 17 of the CGST Act. The full 18% GST charged by the seller is eligible for ITC, subject to standard conditions:
Hotels, hospitals, malls, and warehouses installing air curtains at customer-facing entry points consistently win ITC at audit because the unit directly serves the taxable output — retail sale, room rental, or warehousing services.
Under Section 194Q of the Income Tax Act, a buyer with turnover above ₹10 crore in the preceding financial year must deduct 0.1% TDS on purchases from a single seller once aggregate purchases in the current FY cross ₹50 lakh. TDS is computed on the value excluding GST. Sellers covered under Section 206C(1H) (turnover above ₹10 crore) collect 0.1% TCS on the same threshold, but 194Q overrides 206C(1H) when both apply.
For most single-project air curtain orders below ₹50 lakh, neither TDS nor TCS applies. For framework agreements with chains — QSR, retail, hotel groups — the cumulative threshold gets crossed quickly; build the 0.1% deduction into the PO commercials up front.
The HSN / GST split changes the moment you bundle services with the air curtain:
If your vendor bundles AMC inside the equipment invoice at one combined 18% rate, the cash outflow works out the same — but it weakens audit defence if the AMC ratio is significant. Insist on a bifurcated invoice. See our air curtain AMC pricing structure for the standard 2-visit, 4-visit, and 12-visit plans we offer.
HSN 8479 is the residual heading for "machines and mechanical appliances having individual functions, not specified or included elsewhere." Since air curtains have a clearly specified entry under Heading 8414 (air pumps, compressors, and fans) and Sub-heading 8414 59 (fans — other), the residual 8479 entry does not apply. Some vendors lazily classify under 8479 89 99; this is technically incorrect and can be challenged during GST audit. The correct entry is 8414 59 10.
No. HSN 8415 covers air conditioning machines — appliances incorporating a refrigeration cycle to alter temperature and humidity. A standard air curtain has no refrigeration loop; it is a high-velocity directional fan. Using 8415 will trip GSTR-2B reconciliation flags because 8415 attracts 28% GST in some sub-classifications, not 18%. Always ask for the invoice under 8414 59 10.
Yes, provided your office is the place of business for taxable output supplies. Air curtains at office entrances qualify as plant and machinery under Section 17. ITC is blocked only if the installation is in a residential dwelling or in a benefit-to-employee context that is not separately recovered.
Yes. Spare parts supplied separately fall under HSN 8414 90 (parts of fans / pumps / compressors) @ 18% GST. Pure service work — repairs, AMC visits, breakdown calls — falls under SAC 998719 @ 18% GST. Same rate, different code, different schedule entry.
No. Both fall under 8414 59 10. The differentiation between industrial (high-velocity, IP-rated, heavy-duty) and commercial (retail, restaurant, lobby) is a product-spec distinction, not a tariff distinction. The GST rate and HSN are identical at 18% / 8414 59 10.
Heated air curtains — sometimes specified for cold-zone entrances in north India — still classify under 8414 59 10 because the heater is incidental to the primary function of directional air movement. The GST rate stays at 18%. A few classification opinions push heated units toward 8516 (electric heaters), but the prevailing CESTAT view treats the heater as a composite component of the air curtain.
A seller below the threshold cannot charge GST on the invoice, and the buyer cannot claim ITC on that invoice. For B2B procurement, always insist on a GST-registered vendor — the 18% you pay flows straight back as ITC, making the effective cost identical while protecting your audit trail.
We have been manufacturing air curtains in Noida since 2009 under ISO 9001:2015. Every invoice we issue uses HSN 8414 59 10 at 18% GST, with the e-invoice IRN where applicable. Our standard B2B terms include:
Explore our full air curtain range — Standard, Premium Recirculating, and Advanced Industrial — or request a commercial quote with HSN and GST pre-printed so your finance team can validate the tax treatment before the PO is cut.
This page reflects GST Council notifications and CBIC tariff schedule positions as of FY 2025–26. Tax rules change — always cross-check the latest CBIC notification and consult your tax advisor before relying on any specific figure for a transaction.
May 13, 2026 by Super Admin
May 13, 2026 by Super Admin
