What products are classified under HSN 84158110 ?
It includes Non-refrigerating unit: Other
HSN Code 84158110 represents Split AC (2+ Tonnes) under GST classification. This code helps businesses identify Split AC (2+ Tonnes) correctly for billing, taxation, and trade. With HSN Code 84158110, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Split AC (2+ Tonnes).
HSN Code 84158110 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 | 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 | 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 | 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 | 14% | 14% | 28% | 0% |
Description of goods
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
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
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
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 AC (2+ Tonnes) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Window or wall types, self-contained or “split system” : Split system | |
| Window or wall types, self-contained or “split system” : Split system | |
| 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): 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” : Split system
Window or wall types, self-contained or “split system” : Split system
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): 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 Non-refrigerating unit: 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Split AC (2+ Tonnes); Nil for exempt items if applicable).
Under HSN 84158110, Split AC (2+ Tonnes) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.