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 or export of Split System Air Conditioners.
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HSN Code 84151010 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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
CGST
14%
SGST
14%
IGST
28%
CESS
0%
Split System Air Conditioners does not include products with the following descriptions.
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 : 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): Other
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
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 : Other
Parts
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 : 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): Other
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
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 : Other
Parts
India’s Exports
FY 2024-25₹957 Cr
0.0260% of India’s total exports
India’s Imports
FY 2024-25₹1,483 Cr
0.0244% of India’s total imports
Trade Balance
FY 2024-25−₹526 Cr
Surplus rank #11930 of 12657 HSN codes
% of Sub-Chapter 8415
FY 2024-2525.98%
Share of Sub-Chapter 8415’s total exports in FY 2024-25
Import side: 20.29% of Sub-Chapter 8415’s imports
Rank Within Sub-Chapter 8415
FY 2024-25#2 of 11
Position by export value among HSN codes in Sub-Chapter 8415
Import-side rank: #2 of 11
At a glance
23.77%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#548
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+55.19%
Peak Growth Year
FY 2021-22 · strongest single-year move
25.98%
Contribution to Sub-Ch. 8415
Share of Sub-Chapter 8415 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−3,111.42
Exports
266.22 ₹ Cr
0.0117% share
— YoY
23.10% of Sub-Ch. 8415
Imports
3,377.64 ₹ Cr
0.0942% share
— YoY
40.48% of Sub-Ch. 8415
Balance
−3,020.16
Exports
312.61 ₹ Cr
0.0142% share
+17.43% YoY
24.12% of Sub-Ch. 8415
Imports
3,332.77 ₹ Cr
0.0996% share
−1.33% YoY
44.92% of Sub-Ch. 8415
Balance
−1,258.62
Exports
310.22 ₹ Cr
0.0144% share
−0.76% YoY
24.96% of Sub-Ch. 8415
Imports
1,568.84 ₹ Cr
0.0538% share
−52.93% YoY
32.49% of Sub-Ch. 8415
Balance
−843.68
Exports
481.44 ₹ Cr
0.0153% share
+55.19% YoY
27.61% of Sub-Ch. 8415
Imports
1,325.12 ₹ Cr
0.0290% share
−15.54% YoY
22.44% of Sub-Ch. 8415
Balance
−1,014.57
Exports
685.85 ₹ Cr
0.0189% share
+42.46% YoY
29.62% of Sub-Ch. 8415
Imports
1,700.42 ₹ Cr
0.0296% share
+28.32% YoY
23.68% of Sub-Ch. 8415
Balance
−505.30
Exports
706.79 ₹ Cr
0.0195% share
+3.05% YoY
25.35% of Sub-Ch. 8415
Imports
1,212.09 ₹ Cr
0.0216% share
−28.72% YoY
21.37% of Sub-Ch. 8415
Balance
−525.54
Exports
956.98 ₹ Cr
0.0260% share
+35.40% YoY
25.98% of Sub-Ch. 8415
Imports
1,482.52 ₹ Cr
0.0244% share
+22.31% YoY
20.29% of Sub-Ch. 8415
CAGR · 7-Year
Exports
23.77% /yr
Imports
−12.82% /yr
reference, FY 2024-25
Export
₹3,683.05 Cr
Import
₹7,305.86 Cr
Trade Balance
−3,622.81
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.
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.
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.
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.
India's imports under HSN Code 84151010 have grown at −12.82% CAGR, reaching ₹1,482.52 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 84151010 and GST compliance.
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.