---
title: "HSN Code for Split AC (2+ Tonnes) | HSN 84158110 GST Rate"
description: "Find HSN and GST Rates for 84158110 related to Split AC (2+ Tonnes) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84158110/"
---

# HSN Code 84158110: Split AC (2+ Tonnes)

- [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 |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### What products are classified under HSN 84158110 ?

It includes Non-refrigerating unit: Other

### Do e‑way bill and e‑invoice apply for Split AC (2+ Tonnes)?

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.

### How should mixed supplies be billed when Split AC (2+ Tonnes) is sold with other items?

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).

### How much GST applies to Split AC (2+ Tonnes)?

Under HSN 84158110, Split AC (2+ Tonnes) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Split AC (2+ Tonnes)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Split AC (2+ Tonnes)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 84158110 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (−95.71% YoY) — 0.0001% of India's total exports
- Imports: ₹20 Cr (+154.55% YoY) — 0.0003% of India's total imports
- Trade balance: −₹17 Cr (Deficit); surplus rank #9434 of 12657 HSN codes
- Share of Sub-Chapter 8415: 0.08% of its exports; import side 0.27%
- Rank within Sub-Chapter 8415: #11 of 11 by export value; import-side #11

### Key metrics

- Export CAGR: 9.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7282 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,926.42% in FY 2022-23
- Contribution to Sub-Ch. 8415: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84158110

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 | 1.60 | 0.0001% | — | 0.14% | 77.05 | 0.0021% | — | 0.92% | −75.45 | #7182 |
| FY 2019-20 | 1.63 | 0.0001% | +1.88% | 0.13% | 50.07 | 0.0015% | −35.02% | 0.67% | −48.44 | #7130 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −46.63% | 0.07% | 58.37 | 0.0020% | +16.58% | 1.21% | −57.50 | #7780 |
| FY 2021-22 | 1.06 | 0.0000% | +21.84% | 0.06% | 87.40 | 0.0019% | +49.73% | 1.48% | −86.34 | #7926 |
| FY 2022-23 | 21.48 | 0.0006% | +1,926.42% | 0.93% | 59.68 | 0.0010% | −31.72% | 0.83% | −38.20 | #4583 |
| FY 2023-24 | 64.73 | 0.0018% | +201.35% | 2.32% | 7.70 | 0.0001% | −87.10% | 0.14% | +57.03 | #3178 |
| FY 2024-25 | 2.78 | 0.0001% | −95.71% | 0.08% | 19.60 | 0.0003% | +154.55% | 0.27% | −16.82 | #7282 |

- CAGR (7-year): exports 9.64%/yr, imports -20.40%/yr (consistently Deficit)

## Key trade insights: HSN Code 84158110 export-import analysis

### Consistent export growth: 9.64% CAGR over 7 years

India's exports under HSN Code 84158110 have grown at a compound annual rate of 9.64% over 7 fiscal years, rising from ₹1.60 Crore in FY 2018-19 to ₹2.78 Crore in FY 2024-25.

### HSN Code 84158110 ranked #7282 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84158110 ranks #7282 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #11 of 11. By trade surplus, it ranks #9434 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84158110 exports

The strongest single-year export movement for HSN Code 84158110 was recorded in FY 2022-23, when exports surged by 1,926.42% over the prior year.

### India records a trade deficit of ₹16.82 Crore in HSN Code 84158110 goods

In FY 2024-25, India's imports of ₹19.60 Cr exceeded exports of ₹2.78 Cr, resulting in a trade deficit of ₹16.82 Crore — ranking #9434 of 12657 by surplus magnitude.

### Import growth of -20.40% CAGR signals stable import dependency for Split AC (2+ Tonnes)

India's imports under HSN Code 84158110 have grown at -20.40% CAGR, reaching ₹19.60 Crore in FY 2024-25.

### HSN Code 84158110 contributes 0.08% of Sub-Chapter 8415 exports — ranked #11

Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84158110 ranks #11 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #11).

## 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](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 |
| #11 | HSN Code 84158110: Split AC (2+ Tonnes) (this hsn code) | ₹3 Cr |