HSN Code 84158310: Split AC (≥2 Tonnes, Non-Refrigerating Unit)

HSN Code 84158310 represents Split AC (≥2 Tonnes, Non-Refrigerating Unit) under GST classification. This code helps businesses identify Split AC (≥2 Tonnes, Non-Refrigerating Unit) correctly for billing, taxation, and trade. With HSN Code 84158310, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Split AC (≥2 Tonnes, Non-Refrigerating Unit).

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Description of Goods for HSN Code 84158310

HSN Code 84158310 relates to the following description.

Description of Goods

Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above

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%

What does HSN Code 84158310 not include?

Split AC (≥2 Tonnes, Non-Refrigerating Unit) does not include products with the following descriptions.

HSN Code 84158110

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

HSN Code 84158190

Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other

HSN Code 84158210

Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above

India’s Trade Performance — HSN Code 84158310 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹12 Cr

−17.28% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹220 Cr

−16.44% vs FY 2023-24

0.0036% of India’s total imports

Trade Balance

FY 2024-25

−₹208 Cr

Trade Deficit

Surplus rank #11339 of 12657 HSN codes

% of Sub-Chapter 8415

FY 2024-25

0.32%

Share of Sub-Chapter 8415’s total exports in FY 2024-25

Import side: 3.01% of Sub-Chapter 8415’s imports

Rank Within Sub-Chapter 8415

FY 2024-25

#10 of 11

Position by export value among HSN codes in Sub-Chapter 8415

Import-side rank: #6 of 11

At a glance

−14.98%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5590

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+40.24%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.32%

Contribution to Sub-Ch. 8415

Share of Sub-Chapter 8415 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3519

Balance

−418.53

Exports

31.29 ₹ Cr

0.0014% share

— YoY

2.71% of Sub-Ch. 8415

Imports

449.82 ₹ Cr

0.0125% share

— YoY

5.39% of Sub-Ch. 8415

FY 2019-20 Exp. Rank #4077

Balance

−288.02

Exports

20.36 ₹ Cr

0.0009% share

−34.93% YoY

1.57% of Sub-Ch. 8415

Imports

308.38 ₹ Cr

0.0092% share

−31.44% YoY

4.16% of Sub-Ch. 8415

FY 2020-21 Exp. Rank #3931

Balance

−161.73

Exports

24.36 ₹ Cr

0.0011% share

+19.65% YoY

1.96% of Sub-Ch. 8415

Imports

186.09 ₹ Cr

0.0064% share

−39.66% YoY

3.85% of Sub-Ch. 8415

FY 2021-22 Exp. Rank #4857

Balance

−366.29

Exports

16.30 ₹ Cr

0.0005% share

−33.09% YoY

0.93% of Sub-Ch. 8415

Imports

382.59 ₹ Cr

0.0084% share

+105.59% YoY

6.48% of Sub-Ch. 8415

FY 2022-23 Exp. Rank #5614

Balance

−487.00

Exports

10.19 ₹ Cr

0.0003% share

−37.48% YoY

0.44% of Sub-Ch. 8415

Imports

497.19 ₹ Cr

0.0086% share

+29.95% YoY

6.93% of Sub-Ch. 8415

FY 2023-24 Exp. Rank #5225

Balance

−249.17

Exports

14.29 ₹ Cr

0.0004% share

+40.24% YoY

0.51% of Sub-Ch. 8415

Imports

263.46 ₹ Cr

0.0047% share

−47.01% YoY

4.65% of Sub-Ch. 8415

FY 2024-25 Exp. Rank #5590

Balance

−208.33

Exports

11.82 ₹ Cr

0.0003% share

−17.28% YoY

0.32% of Sub-Ch. 8415

Imports

220.15 ₹ Cr

0.0036% share

−16.44% YoY

3.01% of Sub-Ch. 8415

CAGR · 7-Year

Exports

−14.98% /yr

Imports

−11.23% /yr

Consistently Deficit
Sub-Chapter 8415 total

reference, FY 2024-25

Export

₹3,683.05 Cr

Import

₹7,305.86 Cr

Trade Balance

−3,622.81

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 84158310 and GST compliance.

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).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.