HSN Code 84158190 represents Reversible Heat Pumps under GST classification. This code helps businesses identify Reversible Heat Pumps correctly for billing, taxation, and trade. With HSN Code 84158190, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Reversible Heat Pumps.
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HSN Code 84158190 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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): Other
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): Other
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%
Reversible Heat Pumps does not include products with the following descriptions.
Window or wall types, self-contained or “split system” : Split system
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 : Other
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
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
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 : Other
Parts
Window or wall types, self-contained or “split system” : Split system
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 : Other
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
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
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 : Other
Parts
India’s Exports
FY 2024-25₹14 Cr
0.0004% of India’s total exports
India’s Imports
FY 2024-25₹106 Cr
0.0017% of India’s total imports
Trade Balance
FY 2024-25−₹92 Cr
Surplus rank #10743 of 12657 HSN codes
% of Sub-Chapter 8415
FY 2024-250.38%
Share of Sub-Chapter 8415’s total exports in FY 2024-25
Import side: 1.45% of Sub-Chapter 8415’s imports
Rank Within Sub-Chapter 8415
FY 2024-25#9 of 11
Position by export value among HSN codes in Sub-Chapter 8415
Import-side rank: #7 of 11
At a glance
25.99%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#5339
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+277.14%
Peak Growth Year
FY 2022-23 · strongest single-year move
0.38%
Contribution to Sub-Ch. 8415
Share of Sub-Chapter 8415 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−60.37
Exports
3.53 ₹ Cr
0.0002% share
— YoY
0.31% of Sub-Ch. 8415
Imports
63.90 ₹ Cr
0.0018% share
— YoY
0.77% of Sub-Ch. 8415
Balance
−41.42
Exports
2.84 ₹ Cr
0.0001% share
−19.55% YoY
0.22% of Sub-Ch. 8415
Imports
44.26 ₹ Cr
0.0013% share
−30.74% YoY
0.60% of Sub-Ch. 8415
Balance
−39.29
Exports
4.26 ₹ Cr
0.0002% share
+50.00% YoY
0.34% of Sub-Ch. 8415
Imports
43.55 ₹ Cr
0.0015% share
−1.60% YoY
0.90% of Sub-Ch. 8415
Balance
−76.31
Exports
4.55 ₹ Cr
0.0001% share
+6.81% YoY
0.26% of Sub-Ch. 8415
Imports
80.86 ₹ Cr
0.0018% share
+85.67% YoY
1.37% of Sub-Ch. 8415
Balance
−99.12
Exports
17.16 ₹ Cr
0.0005% share
+277.14% YoY
0.74% of Sub-Ch. 8415
Imports
116.28 ₹ Cr
0.0020% share
+43.80% YoY
1.62% of Sub-Ch. 8415
Balance
−68.21
Exports
7.21 ₹ Cr
0.0002% share
−57.98% YoY
0.26% of Sub-Ch. 8415
Imports
75.42 ₹ Cr
0.0013% share
−35.14% YoY
1.33% of Sub-Ch. 8415
Balance
−91.95
Exports
14.12 ₹ Cr
0.0004% share
+95.84% YoY
0.38% of Sub-Ch. 8415
Imports
106.07 ₹ Cr
0.0017% share
+40.64% YoY
1.45% of Sub-Ch. 8415
CAGR · 7-Year
Exports
25.99% /yr
Imports
8.81% /yr
reference, FY 2024-25
Export
₹3,683.05 Cr
Import
₹7,305.86 Cr
Trade Balance
−3,622.81
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.
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.
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.
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.
India's imports under HSN Code 84158190 have grown at 8.81% CAGR, reaching ₹106.07 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 84158190 and GST compliance.
It includes Air Conditioning Machines & Parts
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 84158190, Reversible Heat Pumps attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).