---
title: "HSN Code for Split AC (≥2 Tonnes, Non-Refrigerating Unit) | HSN 84158310 GST Rate"
description: "Find HSN and GST Rates for 84158310 related to Split AC (≥2 Tonnes, Non-Refrigerating Unit) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84158310/"
---

# HSN Code 84158310: Split AC (≥2 Tonnes, Non-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 : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 84158310 ?

It includes Mechanical Stokers/Grates/Ash Dischargers

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

Under HSN 84158310, Split AC (≥2 Tonnes, Non-Refrigerating Unit) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Split AC (≥2 Tonnes, Non-Refrigerating Unit)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Split AC (≥2 Tonnes, Non-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.

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

## India's trade performance: HSN Code 84158310 (FY 2024-25)

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

- Exports: ₹12 Cr (−17.28% YoY) — 0.0003% of India's total exports
- Imports: ₹220 Cr (−16.44% YoY) — 0.0036% of India's total imports
- Trade balance: −₹208 Cr (Deficit); surplus rank #11339 of 12657 HSN codes
- Share of Sub-Chapter 8415: 0.32% of its exports; import side 3.01%
- Rank within Sub-Chapter 8415: #10 of 11 by export value; import-side #6

### Key metrics

- Export CAGR: -14.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5590 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +40.24% in FY 2023-24
- Contribution to Sub-Ch. 8415: 0.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84158310

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 | 31.29 | 0.0014% | — | 2.71% | 449.82 | 0.0125% | — | 5.39% | −418.53 | #3519 |
| FY 2019-20 | 20.36 | 0.0009% | −34.93% | 1.57% | 308.38 | 0.0092% | −31.44% | 4.16% | −288.02 | #4077 |
| FY 2020-21 | 24.36 | 0.0011% | +19.65% | 1.96% | 186.09 | 0.0064% | −39.66% | 3.85% | −161.73 | #3931 |
| FY 2021-22 | 16.30 | 0.0005% | −33.09% | 0.93% | 382.59 | 0.0084% | +105.59% | 6.48% | −366.29 | #4857 |
| FY 2022-23 | 10.19 | 0.0003% | −37.48% | 0.44% | 497.19 | 0.0086% | +29.95% | 6.93% | −487.00 | #5614 |
| FY 2023-24 | 14.29 | 0.0004% | +40.24% | 0.51% | 263.46 | 0.0047% | −47.01% | 4.65% | −249.17 | #5225 |
| FY 2024-25 | 11.82 | 0.0003% | −17.28% | 0.32% | 220.15 | 0.0036% | −16.44% | 3.01% | −208.33 | #5590 |

- CAGR (7-year): exports -14.98%/yr, imports -11.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 84158310 export-import analysis

### Export decline: -14.98% CAGR over 7 years

India's exports under HSN Code 84158310 have declined at a compound annual rate of -14.98% over 7 fiscal years, falling from ₹31.29 Crore in FY 2018-19 to ₹11.82 Crore in FY 2024-25.

### HSN Code 84158310 ranked #5590 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84158310 ranks #5590 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #10 of 11. By trade surplus, it ranks #11339 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84158310 exports

The strongest single-year export movement for HSN Code 84158310 was recorded in FY 2023-24, when exports surged by 40.24% over the prior year.

### India records a trade deficit of ₹208.33 Crore in HSN Code 84158310 goods

In FY 2024-25, India's imports of ₹220.15 Cr exceeded exports of ₹11.82 Cr, resulting in a trade deficit of ₹208.33 Crore — ranking #11339 of 12657 by surplus magnitude.

### Import growth of -11.23% CAGR signals stable import dependency for Split AC (≥2 Tonnes, Non-Refrigerating Unit)

India's imports under HSN Code 84158310 have grown at -11.23% CAGR, reaching ₹220.15 Crore in FY 2024-25.

### HSN Code 84158310 contributes 0.32% of Sub-Chapter 8415 exports — ranked #10

Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84158310 ranks #10 by export value — accounting for 0.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.01% share (rank #6).

## 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](https://busy.in/hsn/hsn-84158190/) | ₹14 Cr |
| #10 | HSN Code 84158310: Split AC (≥2 Tonnes, Non-Refrigerating Unit) (this hsn code) | ₹12 Cr |