--- title: "HSN Code for Split System Air Conditioners | HSN 84151010 GST Rate" description: "Find HSN and GST Rates for 84151010 related to Split System Air Conditioners with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84151010/" --- # HSN Code 84151010: Split System Air Conditioners - [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/) - [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/) - [Sub-chapter 8415: Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Window or wall types, self-contained or “split system” : Split system | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 84151010 ? It includes Reversible Heat Pumps ### Any common misclassification issue with Split System Air Conditioners? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Split System Air Conditioners? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Split System Air Conditioners is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Split System Air Conditioners? 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. ### Does packaging or labelling change the GST for Split System Air Conditioners? 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. ### How much GST applies to Split System Air Conditioners? Under HSN 84151010, Split System Air Conditioners attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84151010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹957 Cr (+35.40% YoY) — 0.0260% of India's total exports - Imports: ₹1,483 Cr (+22.31% YoY) — 0.0244% of India's total imports - Trade balance: −₹526 Cr (Deficit); surplus rank #11930 of 12657 HSN codes - Share of Sub-Chapter 8415: 25.98% of its exports; import side 20.29% - Rank within Sub-Chapter 8415: #2 of 11 by export value; import-side #2 ### Key metrics - Export CAGR: 23.77% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #548 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +55.19% in FY 2021-22 - Contribution to Sub-Ch. 8415: 25.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84151010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8415 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8415 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 266.22 | 0.0117% | — | 23.10% | 3,377.64 | 0.0942% | — | 40.48% | −3,111.42 | #1071 | | FY 2019-20 | 312.61 | 0.0142% | +17.43% | 24.12% | 3,332.77 | 0.0996% | −1.33% | 44.92% | −3,020.16 | #952 | | FY 2020-21 | 310.22 | 0.0144% | −0.76% | 24.96% | 1,568.84 | 0.0538% | −52.93% | 32.49% | −1,258.62 | #1003 | | FY 2021-22 | 481.44 | 0.0153% | +55.19% | 27.61% | 1,325.12 | 0.0290% | −15.54% | 22.44% | −843.68 | #894 | | FY 2022-23 | 685.85 | 0.0189% | +42.46% | 29.62% | 1,700.42 | 0.0296% | +28.32% | 23.68% | −1,014.57 | #705 | | FY 2023-24 | 706.79 | 0.0195% | +3.05% | 25.35% | 1,212.09 | 0.0216% | −28.72% | 21.37% | −505.30 | #702 | | FY 2024-25 | 956.98 | 0.0260% | +35.40% | 25.98% | 1,482.52 | 0.0244% | +22.31% | 20.29% | −525.54 | #548 | - CAGR (7-year): exports 23.77%/yr, imports -12.82%/yr (consistently Deficit) ## Key trade insights: HSN Code 84151010 export-import analysis ### Consistent export growth: 23.77% CAGR over 7 years India's exports under HSN Code 84151010 have grown at a compound annual rate of 23.77% over 7 fiscal years, rising from ₹266.22 Crore in FY 2018-19 to ₹956.98 Crore in FY 2024-25. ### HSN Code 84151010 ranked #548 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84151010 ranks #548 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #2 of 11. By trade surplus, it ranks #11930 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84151010 exports The strongest single-year export movement for HSN Code 84151010 was recorded in FY 2021-22, when exports surged by 55.19% over the prior year. ### India records a trade deficit of ₹525.54 Crore in HSN Code 84151010 goods In FY 2024-25, India's imports of ₹1,482.52 Cr exceeded exports of ₹956.98 Cr, resulting in a trade deficit of ₹525.54 Crore — ranking #11930 of 12657 by surplus magnitude. ### Import growth of -12.82% CAGR signals stable import dependency for Split System Air Conditioners India's imports under HSN Code 84151010 have grown at -12.82% CAGR, reaching ₹1,482.52 Crore in FY 2024-25. ### HSN Code 84151010 contributes 25.98% of Sub-Chapter 8415 exports — ranked #2 Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84151010 ranks #2 by export value — accounting for 25.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.29% share (rank #2). ## Related HSN Codes in Sub-Chapter 8415 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84159000: Air Conditioning Machines & Parts](https://busy.in/hsn/hsn-84159000/) | ₹1,754 Cr | | #2 | HSN Code 84151010: Split System Air Conditioners (this hsn code) | ₹957 Cr | | #3 | [HSN Code 84158390: Non-refrigerating unit: Other](https://busy.in/hsn/hsn-84158390/) | ₹336 Cr | | #4 | [HSN Code 84158290: Refrigerating unit, other](https://busy.in/hsn/hsn-84158290/) | ₹260 Cr | | #5 | [HSN Code 84152010: Vehicle air conditioners, for buses](https://busy.in/hsn/hsn-84152010/) | ₹203 Cr | | #6 | [HSN Code 84158210: Split AC (≥2 Tonnes, Refrigerating Unit)](https://busy.in/hsn/hsn-84158210/) | ₹78 Cr | | #7 | [HSN Code 84151090: Window/wall AC: Split system: Other](https://busy.in/hsn/hsn-84151090/) | ₹44 Cr | | #8 | [HSN Code 84152090: Used in motor vehicles: Other](https://busy.in/hsn/hsn-84152090/) | ₹22 Cr | | #9 | [HSN Code 84158190: Reversible Heat Pumps](https://busy.in/hsn/hsn-84158190/) | ₹14 Cr | | #10 | [HSN Code 84158310: Split AC (≥2 Tonnes, Non-Refrigerating Unit)](https://busy.in/hsn/hsn-84158310/) | ₹12 Cr |