---
title: "HSN Code for Refrigerating unit, other | HSN 84158290 GST Rate"
description: "Find HSN and GST Rates for 84158290 related to Refrigerating unit, other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84158290/"
---

# HSN Code 84158290: Refrigerating unit, other

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

## Frequently asked questions

### What products are classified under HSN 84158290 ?

It includes Furnace burners

### Does packaging or labelling change the GST for Refrigerating unit, other?

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.

### Can we claim ITC on inputs used to trade Refrigerating unit, other?

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 Refrigerating unit, other?

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 Refrigerating unit, other?

Under HSN 84158290, Refrigerating unit, other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Refrigerating unit, other is sold with other items?

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

## India's trade performance: HSN Code 84158290 (FY 2024-25)

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

- Exports: ₹260 Cr (−2.88% YoY) — 0.0071% of India's total exports
- Imports: ₹234 Cr (+12.61% YoY) — 0.0039% of India's total imports
- Trade balance: ₹26 Cr (Surplus); surplus rank #2639 of 12657 HSN codes
- Share of Sub-Chapter 8415: 7.07% of its exports; import side 3.21%
- Rank within Sub-Chapter 8415: #4 of 11 by export value; import-side #5

### Key metrics

- Export CAGR: 12.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1586 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +52.67% in FY 2023-24
- Contribution to Sub-Ch. 8415: 7.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84158290

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 | 128.40 | 0.0056% | — | 11.14% | 196.28 | 0.0055% | — | 2.35% | −67.88 | #1738 |
| FY 2019-20 | 124.64 | 0.0057% | −2.93% | 9.62% | 227.62 | 0.0068% | +15.97% | 3.07% | −102.98 | #1768 |
| FY 2020-21 | 126.01 | 0.0059% | +1.10% | 10.14% | 95.54 | 0.0033% | −58.03% | 1.98% | +30.47 | #1832 |
| FY 2021-22 | 158.13 | 0.0050% | +25.49% | 9.07% | 221.59 | 0.0048% | +131.93% | 3.75% | −63.46 | #1872 |
| FY 2022-23 | 175.63 | 0.0049% | +11.07% | 7.59% | 313.70 | 0.0055% | +41.57% | 4.37% | −138.07 | #1867 |
| FY 2023-24 | 268.13 | 0.0074% | +52.67% | 9.62% | 208.08 | 0.0037% | −33.67% | 3.67% | +60.05 | #1484 |
| FY 2024-25 | 260.40 | 0.0071% | −2.88% | 7.07% | 234.32 | 0.0039% | +12.61% | 3.21% | +26.08 | #1586 |

- CAGR (7-year): exports 12.51%/yr, imports 3.00%/yr (consistently Surplus)

## Key trade insights: HSN Code 84158290 export-import analysis

### Consistent export growth: 12.51% CAGR over 7 years

India's exports under HSN Code 84158290 have grown at a compound annual rate of 12.51% over 7 fiscal years, rising from ₹128.40 Crore in FY 2018-19 to ₹260.40 Crore in FY 2024-25.

### HSN Code 84158290 ranked #1586 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84158290 ranks #1586 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #4 of 11. By trade surplus, it ranks #2639 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84158290 exports

The strongest single-year export movement for HSN Code 84158290 was recorded in FY 2023-24, when exports surged by 52.67% over the prior year.

### India maintains a trade surplus of ₹26.08 Crore in HSN Code 84158290 goods

In FY 2024-25, India's exports of ₹260.40 Cr exceeded imports of ₹234.32 Cr, resulting in a trade surplus of ₹26.08 Crore — ranking #2639 of 12657 by surplus magnitude.

### Import growth of 3.00% CAGR signals stable import dependency for Refrigerating unit, other

India's imports under HSN Code 84158290 have grown at 3.00% CAGR, reaching ₹234.32 Crore in FY 2024-25.

### HSN Code 84158290 contributes 7.07% of Sub-Chapter 8415 exports — ranked #4

Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84158290 ranks #4 by export value — accounting for 7.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.21% share (rank #5).

## 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 (this hsn code) | ₹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 |