What products are classified under HSN 84151010 ?
It includes Reversible Heat Pumps
HSN Code 84151010 represents Split System Air Conditioners under GST classification. This code helps businesses identify Split System Air Conditioners correctly for billing, taxation, and trade. With HSN Code 84151010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Split System Air Conditioners.
HSN Code 84151010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 8415 | Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Window or wall types, self-contained or “split system” : Split system | 14% | 14% | 28% | 0% |
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 8415 | Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Window or wall types, self-contained or “split system” : Split system | 14% | 14% | 28% | 0% |
Description of goods
Window or wall types, self-contained or “split system” : Split system
Chapter
84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8415 – Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
Description of goods
Window or wall types, self-contained or “split system” : Split system
Chapter
84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8415 – Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
Split System Air Conditioners does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Window or wall types, self-contained or “split system” : Other | |
| Window or wall types, self-contained or “split system” : Other | |
| Of a kind used for persons in motor vehicles : For buses | |
| Of a kind used for persons in motor vehicles : For buses | |
| Of a kind used for persons in motor vehicles : Other | |
| Of a kind used for persons in motor vehicles : Other | |
| Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tonnes and above | |
| Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tonnes and above | |
| Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other | |
| Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other | |
| Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above | |
| Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above | |
| Other : Other, incorporating a refrigerating unit: Other | |
| Other : Other, incorporating a refrigerating unit: Other | |
| Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above | |
| Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above | |
| Other : Not incorporating a refrigerating unit : Other | |
| Other : Not incorporating a refrigerating unit : Other | |
| Parts | |
| Parts |
Window or wall types, self-contained or “split system” : Other
Window or wall types, self-contained or “split system” : Other
Of a kind used for persons in motor vehicles : For buses
Of a kind used for persons in motor vehicles : For buses
Of a kind used for persons in motor vehicles : Other
Of a kind used for persons in motor vehicles : Other
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tonnes and above
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tonnes and above
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Other : Other, incorporating a refrigerating unit: Other
Other : Other, incorporating a refrigerating unit: Other
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Other : Not incorporating a refrigerating unit : Other
Other : Not incorporating a refrigerating unit : Other
Parts
Parts
| Order Number | Description |
|---|---|
| Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) |
Sunchirin Auto Parts India Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
It includes Reversible Heat Pumps
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Split System Air Conditioners; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 84151010, Split System Air Conditioners attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.