--- title: "HSN Code for Window/wall AC: Split system: Other | HSN 84151090 GST Rate" description: "Find HSN and GST Rates for 84151090 related to Window/wall AC: Split system: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84151090/" --- # HSN Code 84151090: Window/wall AC: Split system: Other - [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” : Other | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 84151090 ? It includes Split AC (≥2 Tonnes, Refrigerating Unit) ### How should mixed supplies be billed when Window/wall AC: Split system: Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Window/wall AC: Split system: Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Window/wall AC: Split system: Other? 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. ### Any common misclassification issue with Window/wall AC: Split system: Other? 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 Window/wall AC: Split system: Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Window/wall AC: Split system: Other? Under HSN 84151090, Window/wall AC: Split system: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Window/wall AC: Split system: Other? 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. ## India's trade performance: HSN Code 84151090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (+17.85% YoY) — 0.0012% of India's total exports - Imports: ₹30 Cr (−34.14% YoY) — 0.0005% of India's total imports - Trade balance: ₹14 Cr (Surplus); surplus rank #3064 of 12657 HSN codes - Share of Sub-Chapter 8415: 1.19% of its exports; import side 0.40% - Rank within Sub-Chapter 8415: #7 of 11 by export value; import-side #9 ### Key metrics - Export CAGR: 1.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3798 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +17.85% in FY 2024-25 - Contribution to Sub-Ch. 8415: 1.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84151090 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 | 39.26 | 0.0017% | — | 3.41% | 702.44 | 0.0196% | — | 8.42% | −663.18 | #3220 | | FY 2019-20 | 43.99 | 0.0020% | +12.05% | 3.39% | 251.40 | 0.0075% | −64.21% | 3.39% | −207.41 | #3076 | | FY 2020-21 | 39.00 | 0.0018% | −11.34% | 3.14% | 265.78 | 0.0091% | +5.72% | 5.50% | −226.78 | #3308 | | FY 2021-22 | 39.75 | 0.0013% | +1.92% | 2.28% | 367.88 | 0.0080% | +38.42% | 6.23% | −328.13 | #3680 | | FY 2022-23 | 35.83 | 0.0010% | −9.86% | 1.55% | 183.72 | 0.0032% | −50.06% | 2.56% | −147.89 | #3927 | | FY 2023-24 | 37.25 | 0.0010% | +3.96% | 1.34% | 44.85 | 0.0008% | −75.59% | 0.79% | −7.60 | #3946 | | FY 2024-25 | 43.90 | 0.0012% | +17.85% | 1.19% | 29.54 | 0.0005% | −34.14% | 0.40% | +14.36 | #3798 | - CAGR (7-year): exports 1.88%/yr, imports -41.03%/yr (consistently Surplus) ## Key trade insights: HSN Code 84151090 export-import analysis ### Consistent export growth: 1.88% CAGR over 7 years India's exports under HSN Code 84151090 have grown at a compound annual rate of 1.88% over 7 fiscal years, rising from ₹39.26 Crore in FY 2018-19 to ₹43.90 Crore in FY 2024-25. ### HSN Code 84151090 ranked #3798 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84151090 ranks #3798 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #7 of 11. By trade surplus, it ranks #3064 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 84151090 exports The strongest single-year export movement for HSN Code 84151090 was recorded in FY 2024-25, when exports surged by 17.85% over the prior year. ### India maintains a trade surplus of ₹14.36 Crore in HSN Code 84151090 goods In FY 2024-25, India's exports of ₹43.90 Cr exceeded imports of ₹29.54 Cr, resulting in a trade surplus of ₹14.36 Crore — ranking #3064 of 12657 by surplus magnitude. ### Import growth of -41.03% CAGR signals stable import dependency for Window/wall AC: Split system: Other India's imports under HSN Code 84151090 have grown at -41.03% CAGR, reaching ₹29.54 Crore in FY 2024-25. ### HSN Code 84151090 contributes 1.19% of Sub-Chapter 8415 exports — ranked #7 Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84151090 ranks #7 by export value — accounting for 1.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.40% share (rank #9). ## 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](https://busy.in/hsn/hsn-84151010/) | ₹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 (this hsn code) | ₹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 |