HSN Code 84158110: Split AC (2+ Tonnes)

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 or export of Split AC (2+ Tonnes).

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Description of Goods for HSN Code 84158110

HSN Code 84158110 relates to the following description.

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

CGST

14%

SGST

14%

IGST

28%

CESS

0%

What does HSN Code 84158110 not include?

Split AC (2+ Tonnes) does not include products with the following descriptions.

HSN Code 84158190

Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other

HSN Code 84158210

Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above

HSN Code 84158310

Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above

India’s Trade Performance — HSN Code 84158110 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3 Cr

−95.71% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹20 Cr

+154.55% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

−₹17 Cr

Trade Deficit

Surplus rank #9434 of 12657 HSN codes

% of Sub-Chapter 8415

FY 2024-25

0.08%

Share of Sub-Chapter 8415’s total exports in FY 2024-25

Import side: 0.27% of Sub-Chapter 8415’s imports

Rank Within Sub-Chapter 8415

FY 2024-25

#11 of 11

Position by export value among HSN codes in Sub-Chapter 8415

Import-side rank: #11 of 11

At a glance

9.64%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7282

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+1,926.42%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.08%

Contribution to Sub-Ch. 8415

Share of Sub-Chapter 8415 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #7182

Balance

−75.45

Exports

1.60 ₹ Cr

0.0001% share

— YoY

0.14% of Sub-Ch. 8415

Imports

77.05 ₹ Cr

0.0021% share

— YoY

0.92% of Sub-Ch. 8415

FY 2019-20 Exp. Rank #7130

Balance

−48.44

Exports

1.63 ₹ Cr

0.0001% share

+1.88% YoY

0.13% of Sub-Ch. 8415

Imports

50.07 ₹ Cr

0.0015% share

−35.02% YoY

0.67% of Sub-Ch. 8415

FY 2020-21 Exp. Rank #7780

Balance

−57.50

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−46.63% YoY

0.07% of Sub-Ch. 8415

Imports

58.37 ₹ Cr

0.0020% share

+16.58% YoY

1.21% of Sub-Ch. 8415

FY 2021-22 Exp. Rank #7926

Balance

−86.34

Exports

1.06 ₹ Cr

0.0000% share

+21.84% YoY

0.06% of Sub-Ch. 8415

Imports

87.40 ₹ Cr

0.0019% share

+49.73% YoY

1.48% of Sub-Ch. 8415

FY 2022-23 Exp. Rank #4583

Balance

−38.20

Exports

21.48 ₹ Cr

0.0006% share

+1,926.42% YoY

0.93% of Sub-Ch. 8415

Imports

59.68 ₹ Cr

0.0010% share

−31.72% YoY

0.83% of Sub-Ch. 8415

FY 2023-24 Exp. Rank #3178

Balance

+57.03

Exports

64.73 ₹ Cr

0.0018% share

+201.35% YoY

2.32% of Sub-Ch. 8415

Imports

7.70 ₹ Cr

0.0001% share

−87.10% YoY

0.14% of Sub-Ch. 8415

FY 2024-25 Exp. Rank #7282

Balance

−16.82

Exports

2.78 ₹ Cr

0.0001% share

−95.71% YoY

0.08% of Sub-Ch. 8415

Imports

19.60 ₹ Cr

0.0003% share

+154.55% YoY

0.27% of Sub-Ch. 8415

CAGR · 7-Year

Exports

9.64% /yr

Imports

−20.40% /yr

Consistently Deficit
Sub-Chapter 8415 total

reference, FY 2024-25

Export

₹3,683.05 Cr

Import

₹7,305.86 Cr

Trade Balance

−3,622.81

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 84158110 and GST compliance.

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.

Important Disclaimer

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.