---
title: "HSN Code for Non-refrigerating unit: Other | HSN 84158390 GST Rate"
description: "Find HSN and GST Rates for 84158390 related to Non-refrigerating unit: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84158390/"
---

# HSN Code 84158390: Non-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 : Not incorporating a refrigerating unit : Other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 84158390 ?

It includes Furnaces and ovens for heat treatment of ores, pyrites, or metals

### How should mixed supplies be billed when Non-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 Non-refrigerating unit: Other; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Non-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.

### Any common misclassification issue with Non-refrigerating unit: Other?

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

### Can we claim ITC on inputs used to trade Non-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 Non-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 Non-refrigerating unit: Other?

Under HSN 84158390, Non-refrigerating unit: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84158390 (FY 2024-25)

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

- Exports: ₹336 Cr (−9.04% YoY) — 0.0091% of India's total exports
- Imports: ₹325 Cr (+94.64% YoY) — 0.0053% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3260 of 12657 HSN codes
- Share of Sub-Chapter 8415: 9.13% of its exports; import side 4.45%
- Rank within Sub-Chapter 8415: #3 of 11 by export value; import-side #4

### Key metrics

- Export CAGR: 22.61% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1332 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +102.65% in FY 2022-23
- Contribution to Sub-Ch. 8415: 9.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84158390

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 | 98.90 | 0.0043% | — | 8.58% | 212.63 | 0.0059% | — | 2.55% | −113.73 | #2035 |
| FY 2019-20 | 102.57 | 0.0047% | +3.71% | 7.91% | 138.74 | 0.0041% | −34.75% | 1.87% | −36.17 | #1988 |
| FY 2020-21 | 100.86 | 0.0047% | −1.67% | 8.11% | 126.28 | 0.0043% | −8.98% | 2.62% | −25.42 | #2058 |
| FY 2021-22 | 146.96 | 0.0047% | +45.71% | 8.43% | 115.95 | 0.0025% | −8.18% | 1.96% | +31.01 | #1962 |
| FY 2022-23 | 297.82 | 0.0082% | +102.65% | 12.86% | 127.99 | 0.0022% | +10.38% | 1.78% | +169.83 | #1342 |
| FY 2023-24 | 369.47 | 0.0102% | +24.06% | 13.25% | 166.92 | 0.0030% | +30.42% | 2.94% | +202.55 | #1226 |
| FY 2024-25 | 336.08 | 0.0091% | −9.04% | 9.13% | 324.90 | 0.0053% | +94.64% | 4.45% | +11.18 | #1332 |

- CAGR (7-year): exports 22.61%/yr, imports 7.32%/yr (consistently Surplus)

## Key trade insights: HSN Code 84158390 export-import analysis

### Consistent export growth: 22.61% CAGR over 7 years

India's exports under HSN Code 84158390 have grown at a compound annual rate of 22.61% over 7 fiscal years, rising from ₹98.90 Crore in FY 2018-19 to ₹336.08 Crore in FY 2024-25.

### HSN Code 84158390 ranked #1332 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84158390 ranks #1332 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #3 of 11. By trade surplus, it ranks #3260 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84158390 exports

The strongest single-year export movement for HSN Code 84158390 was recorded in FY 2022-23, when exports surged by 102.65% over the prior year.

### India maintains a trade surplus of ₹11.18 Crore in HSN Code 84158390 goods

In FY 2024-25, India's exports of ₹336.08 Cr exceeded imports of ₹324.90 Cr, resulting in a trade surplus of ₹11.18 Crore — ranking #3260 of 12657 by surplus magnitude.

### Import growth of 7.32% CAGR signals stable import dependency for Non-refrigerating unit: Other

India's imports under HSN Code 84158390 have grown at 7.32% CAGR, reaching ₹324.90 Crore in FY 2024-25.

### HSN Code 84158390 contributes 9.13% of Sub-Chapter 8415 exports — ranked #3

Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84158390 ranks #3 by export value — accounting for 9.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.45% share (rank #4).

## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-84158310/) | ₹12 Cr |