Depreciation Rate for Air conditioner

If you have an air conditioner that is used in your trading business, you can claim depreciation on it at a rate of 15%

Solar refrigeration, air conditioning systems and cold storages - 15%

If the A.C. is used in office then it is classified as office equipments and thus depreciation rate is 10%. Only when a.c. is used for production purposes it can be classified as plant and machinery. Then it will attract depreciation rate of 15%.