---
title: "HSN Code for Reversible Heat Pumps | HSN 84158190 GST Rate"
description: "Find HSN and GST Rates for 84158190 related to Reversible Heat Pumps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84158190/"
---

# HSN Code 84158190: Reversible Heat Pumps

- [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): Other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 84158190 ?

It includes Air Conditioning Machines & Parts

### Any common misclassification issue with 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.

### Can we claim ITC on inputs used to trade Reversible Heat Pumps?

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

### Do e‑way bill and e‑invoice apply for Reversible Heat Pumps?

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 much GST applies to Reversible Heat Pumps?

Under HSN 84158190, Reversible Heat Pumps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Reversible Heat Pumps is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Reversible Heat Pumps; Nil for exempt items if applicable).

## India's trade performance: HSN Code 84158190 (FY 2024-25)

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

- Exports: ₹14 Cr (+95.84% YoY) — 0.0004% of India's total exports
- Imports: ₹106 Cr (+40.64% YoY) — 0.0017% of India's total imports
- Trade balance: −₹92 Cr (Deficit); surplus rank #10743 of 12657 HSN codes
- Share of Sub-Chapter 8415: 0.38% of its exports; import side 1.45%
- Rank within Sub-Chapter 8415: #9 of 11 by export value; import-side #7

### Key metrics

- Export CAGR: 25.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5339 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +277.14% in FY 2022-23
- Contribution to Sub-Ch. 8415: 0.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84158190

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 | 3.53 | 0.0002% | — | 0.31% | 63.90 | 0.0018% | — | 0.77% | −60.37 | #6287 |
| FY 2019-20 | 2.84 | 0.0001% | −19.55% | 0.22% | 44.26 | 0.0013% | −30.74% | 0.60% | −41.42 | #6537 |
| FY 2020-21 | 4.26 | 0.0002% | +50.00% | 0.34% | 43.55 | 0.0015% | −1.60% | 0.90% | −39.29 | #6123 |
| FY 2021-22 | 4.55 | 0.0001% | +6.81% | 0.26% | 80.86 | 0.0018% | +85.67% | 1.37% | −76.31 | #6468 |
| FY 2022-23 | 17.16 | 0.0005% | +277.14% | 0.74% | 116.28 | 0.0020% | +43.80% | 1.62% | −99.12 | #4868 |
| FY 2023-24 | 7.21 | 0.0002% | −57.98% | 0.26% | 75.42 | 0.0013% | −35.14% | 1.33% | −68.21 | #6121 |
| FY 2024-25 | 14.12 | 0.0004% | +95.84% | 0.38% | 106.07 | 0.0017% | +40.64% | 1.45% | −91.95 | #5339 |

- CAGR (7-year): exports 25.99%/yr, imports 8.81%/yr (consistently Deficit)

## Key trade insights: HSN Code 84158190 export-import analysis

### Consistent export growth: 25.99% CAGR over 7 years

India's exports under HSN Code 84158190 have grown at a compound annual rate of 25.99% over 7 fiscal years, rising from ₹3.53 Crore in FY 2018-19 to ₹14.12 Crore in FY 2024-25.

### HSN Code 84158190 ranked #5339 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84158190 ranks #5339 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #9 of 11. By trade surplus, it ranks #10743 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84158190 exports

The strongest single-year export movement for HSN Code 84158190 was recorded in FY 2022-23, when exports surged by 277.14% over the prior year.

### India records a trade deficit of ₹91.95 Crore in HSN Code 84158190 goods

In FY 2024-25, India's imports of ₹106.07 Cr exceeded exports of ₹14.12 Cr, resulting in a trade deficit of ₹91.95 Crore — ranking #10743 of 12657 by surplus magnitude.

### Import growth of 8.81% CAGR signals stable import dependency for Reversible Heat Pumps

India's imports under HSN Code 84158190 have grown at 8.81% CAGR, reaching ₹106.07 Crore in FY 2024-25.

### HSN Code 84158190 contributes 0.38% of Sub-Chapter 8415 exports — ranked #9

Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84158190 ranks #9 by export value — accounting for 0.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.45% share (rank #7).

## 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 (this hsn code) | ₹14 Cr |
| #10 | [HSN Code 84158310: Split AC (≥2 Tonnes, Non-Refrigerating Unit)](https://busy.in/hsn/hsn-84158310/) | ₹12 Cr |