HSN Code 84158390 represents Other Air Conditioners Without a Refrigerating Unit under GST classification. This code helps businesses identify Other Air Conditioners Without a Refrigerating Unit correctly for billing, taxation, and trade. With HSN Code 84158390, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Air Conditioners Without a Refrigerating Unit.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 84158390 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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
Other : Not incorporating a refrigerating unit : Other
9%
9%
18%
0%
Description of Goods
Other : Not incorporating a refrigerating unit : Other
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
9%
SGST
9%
IGST
18%
CESS
0%
Other Air Conditioners Without a Refrigerating Unit does not include products with the following descriptions.
Window or wall types, self-contained or “split system” : Split system
Window or wall types, self-contained or “split system” : Other
Of a kind used for persons in motor vehicles : For buses
Of a kind used for persons in motor vehicles : Other
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
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Other : Other, incorporating a refrigerating unit: Other
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Parts
Window or wall types, self-contained or “split system” : Split system
Window or wall types, self-contained or “split system” : Other
Of a kind used for persons in motor vehicles : For buses
Of a kind used for persons in motor vehicles : Other
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
Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other
Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above
Other : Other, incorporating a refrigerating unit: Other
Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above
Parts
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹407 Cr
0.0104% of India’s total exports
India’s Imports
FY 2025-26₹291 Cr
0.0042% of India’s total imports
Trade Balance
FY 2025-26₹116 Cr
Surplus rank #1578 of 12872 HSN codes
% of Sub-Chapter 8415
FY 2025-268.51%
Share of Sub-Chapter 8415’s total exports in FY 2025-26
Import side: 3.73% of Sub-Chapter 8415’s imports
Rank Within Sub-Chapter 8415
FY 2025-26#3 of 11
Position by export value among HSN codes in Sub-Chapter 8415
Import-side rank: #5 of 11
At a glance
22.38%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1269
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+102.65%
Peak Growth Year
FY 2022-23 · strongest single-year move
8.51%
Contribution to Sub-Ch. 8415
Share of Sub-Chapter 8415 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−113.73
Exports
98.90 ₹ Cr
0.0043% share
— YoY
8.58% of Sub-Ch. 8415
Imports
212.63 ₹ Cr
0.0059% share
— YoY
2.55% of Sub-Ch. 8415
Balance
−36.17
Exports
102.57 ₹ Cr
0.0047% share
+3.71% YoY
7.91% of Sub-Ch. 8415
Imports
138.74 ₹ Cr
0.0041% share
−34.75% YoY
1.87% of Sub-Ch. 8415
Balance
−25.42
Exports
100.86 ₹ Cr
0.0047% share
−1.67% YoY
8.11% of Sub-Ch. 8415
Imports
126.28 ₹ Cr
0.0043% share
−8.98% YoY
2.62% of Sub-Ch. 8415
Balance
+31.01
Exports
146.96 ₹ Cr
0.0047% share
+45.71% YoY
8.43% of Sub-Ch. 8415
Imports
115.95 ₹ Cr
0.0025% share
−8.18% YoY
1.96% of Sub-Ch. 8415
Balance
+169.83
Exports
297.82 ₹ Cr
0.0082% share
+102.65% YoY
12.86% of Sub-Ch. 8415
Imports
127.99 ₹ Cr
0.0022% share
+10.38% YoY
1.78% of Sub-Ch. 8415
Balance
+202.55
Exports
369.47 ₹ Cr
0.0102% share
+24.06% YoY
13.25% of Sub-Ch. 8415
Imports
166.92 ₹ Cr
0.0030% share
+30.42% YoY
2.94% of Sub-Ch. 8415
Balance
+11.18
Exports
336.08 ₹ Cr
0.0091% share
−9.04% YoY
9.13% of Sub-Ch. 8415
Imports
324.90 ₹ Cr
0.0053% share
+94.64% YoY
4.45% of Sub-Ch. 8415
Balance
+115.57
Exports
406.61 ₹ Cr
0.0104% share
+20.99% YoY
8.51% of Sub-Ch. 8415
Imports
291.04 ₹ Cr
0.0042% share
−10.42% YoY
3.73% of Sub-Ch. 8415
CAGR · 8-Year
Exports
22.38% /yr
Imports
4.59% /yr
reference, FY 2025-26
Export
₹4,777.88 Cr
Import
₹7,813.16 Cr
Trade Balance
−3,035.28
India's exports under HSN Code 84158390 have grown at a compound annual rate of 22.38% over 8 fiscal years, rising from ₹98.90 Crore in FY 2018-19 to ₹406.61 Crore in FY 2025-26.
In FY 2025-26, HSN Code 84158390 ranks #1269 out of 12872 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #3 of 11. By trade surplus, it ranks #1578 of 12872.
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.
In FY 2025-26, India's exports of ₹406.61 Cr exceeded imports of ₹291.04 Cr, resulting in a trade surplus of ₹115.57 Crore — ranking #1578 of 12872 by surplus magnitude.
India's imports under HSN Code 84158390 have grown at 4.59% CAGR, reaching ₹291.04 Crore in FY 2025-26.
Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84158390 ranks #3 by export value — accounting for 8.51% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 3.73% share (rank #5).
Clear answers to common queries about HSN Code 84158390 and GST compliance.
It includes Furnaces and ovens for heat treatment of ores, pyrites, or metals
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Air Conditioners Without a Refrigerating Unit; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 84158390, Other Air Conditioners Without a Refrigerating Unit attracts Varies when sold in taxable form. Describe the exact form on the invoice.