I want to control my panasonic 2ton split ac with the use of
arduino 328
ir sender
ir receiver
I want coding for doing this.
if you post in Gigs and Collaborations and say how much you are prepared to pay
this forum is to help you with your project
not to do it for you 
I want coding for doing this.
What is the magic little word?
If you are planning on doing it yourself, the first steps would be to:
Search this forum for terms like IRremote library,IR, air conditioner, IR receiver, infrared, Panasonic, etc.
Similarly, the IRremote blog will have lots of information. (via google)
Then just try some simple example projects yourself. After that, you will know a lot more.
Your project is possible to do with Arduino & the components you listed.
Hello
I just want to operate(on/off) my panasonic air conditioner using
arduino 328 and
IR sender
I just want ir sender programming codes and library,
how can I do this and I want to make a remote for my air conditioner.
You can do it with the help of a couple of libraries.
If you want someone else to do it like me then you have to pay.
You can contact me I'm located in India.
Would it not be easier and cheaper just to buy a universal remote?
If you're planning to do the project yourself for the sake of it - as a learning exercise, or for fun - then AnalysIR has already explained how you should go about that.
How much I have to pay?