---
title: "HSN Code for Split AC (≥2 Tonnes, Refrigerating Unit) | HSN 84158210 GST Rate"
description: "Find HSN and GST Rates for 84158210 related to Split AC (≥2 Tonnes, Refrigerating Unit) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84158210/"
---

# HSN Code 84158210: Split AC (≥2 Tonnes, Refrigerating Unit)

- [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 : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 84158210 ?

It includes Furnace burners for liquid fuel

### How should mixed supplies be billed when Split AC (≥2 Tonnes, Refrigerating Unit) 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, Refrigerating Unit); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Split AC (≥2 Tonnes, Refrigerating Unit)?

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

### How much GST applies to Split AC (≥2 Tonnes, Refrigerating Unit)?

Under HSN 84158210, Split AC (≥2 Tonnes, Refrigerating Unit) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Split AC (≥2 Tonnes, Refrigerating Unit)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Do e‑way bill and e‑invoice apply for Split AC (≥2 Tonnes, Refrigerating Unit)?

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.

## India's trade performance: HSN Code 84158210 (FY 2024-25)

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

- Exports: ₹78 Cr (+179.13% YoY) — 0.0021% of India's total exports
- Imports: ₹460 Cr (+27.50% YoY) — 0.0076% of India's total imports
- Trade balance: −₹381 Cr (Deficit); surplus rank #11731 of 12657 HSN codes
- Share of Sub-Chapter 8415: 2.13% of its exports; import side 6.29%
- Rank within Sub-Chapter 8415: #6 of 11 by export value; import-side #3

### Key metrics

- Export CAGR: 16.61% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3000 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +179.13% in FY 2024-25
- Contribution to Sub-Ch. 8415: 2.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84158210

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 | 31.18 | 0.0014% | — | 2.71% | 444.72 | 0.0124% | — | 5.33% | −413.54 | #3525 |
| FY 2019-20 | 22.19 | 0.0010% | −28.83% | 1.71% | 307.54 | 0.0092% | −30.85% | 4.15% | −285.35 | #3981 |
| FY 2020-21 | 25.87 | 0.0012% | +16.58% | 2.08% | 245.89 | 0.0084% | −20.05% | 5.09% | −220.02 | #3861 |
| FY 2021-22 | 14.82 | 0.0005% | −42.71% | 0.85% | 466.70 | 0.0102% | +89.80% | 7.90% | −451.88 | #4984 |
| FY 2022-23 | 10.35 | 0.0003% | −30.16% | 0.45% | 504.69 | 0.0088% | +8.14% | 7.03% | −494.34 | #5589 |
| FY 2023-24 | 28.08 | 0.0008% | +171.30% | 1.01% | 360.66 | 0.0064% | −28.54% | 6.36% | −332.58 | #4336 |
| FY 2024-25 | 78.38 | 0.0021% | +179.13% | 2.13% | 459.84 | 0.0076% | +27.50% | 6.29% | −381.46 | #3000 |

- CAGR (7-year): exports 16.61%/yr, imports 0.56%/yr (consistently Deficit)

## Key trade insights: HSN Code 84158210 export-import analysis

### Consistent export growth: 16.61% CAGR over 7 years

India's exports under HSN Code 84158210 have grown at a compound annual rate of 16.61% over 7 fiscal years, rising from ₹31.18 Crore in FY 2018-19 to ₹78.38 Crore in FY 2024-25.

### HSN Code 84158210 ranked #3000 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84158210 ranks #3000 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #6 of 11. By trade surplus, it ranks #11731 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 84158210 exports

The strongest single-year export movement for HSN Code 84158210 was recorded in FY 2024-25, when exports surged by 179.13% over the prior year.

### India records a trade deficit of ₹381.46 Crore in HSN Code 84158210 goods

In FY 2024-25, India's imports of ₹459.84 Cr exceeded exports of ₹78.38 Cr, resulting in a trade deficit of ₹381.46 Crore — ranking #11731 of 12657 by surplus magnitude.

### Import growth of 0.56% CAGR signals stable import dependency for Split AC (≥2 Tonnes, Refrigerating Unit)

India's imports under HSN Code 84158210 have grown at 0.56% CAGR, reaching ₹459.84 Crore in FY 2024-25.

### HSN Code 84158210 contributes 2.13% of Sub-Chapter 8415 exports — ranked #6

Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84158210 ranks #6 by export value — accounting for 2.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.29% share (rank #3).

## 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) (this hsn code) | ₹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 |