---
title: "HSN Code for Air Conditioning Machines & Parts | HSN 84159000 GST Rate"
description: "Find HSN and GST Rates for 84159000 related to Air Conditioning Machines & Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84159000/"
---

# HSN Code 84159000: Air Conditioning Machines & Parts

- [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 |
| --- | --- | --- | --- | --- |
| Parts | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 84159000 ?

It includes Bakery ovens, including biscuit ovens

### Does packaging or labelling change the GST for Air Conditioning Machines & Parts?

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 Air Conditioning Machines & Parts?

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

### How much GST applies to Air Conditioning Machines & Parts?

Under HSN 84159000, Air Conditioning Machines & Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Air Conditioning Machines & Parts?

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.

### Can we claim ITC on inputs used to trade Air Conditioning Machines & Parts?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 84159000 (FY 2024-25)

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

- Exports: ₹1,754 Cr (+54.90% YoY) — 0.0477% of India's total exports
- Imports: ₹4,335 Cr (+33.03% YoY) — 0.0713% of India's total imports
- Trade balance: −₹2,581 Cr (Deficit); surplus rank #12466 of 12657 HSN codes
- Share of Sub-Chapter 8415: 47.62% of its exports; import side 59.33%
- Rank within Sub-Chapter 8415: #1 of 11 by export value; import-side #1

### Key metrics

- Export CAGR: 25.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #320 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +54.90% in FY 2024-25
- Contribution to Sub-Ch. 8415: 47.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84159000

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 | 441.85 | 0.0193% | — | 38.33% | 2,721.37 | 0.0759% | — | 32.62% | −2,279.52 | #729 |
| FY 2019-20 | 589.92 | 0.0268% | +33.51% | 45.51% | 2,694.14 | 0.0805% | −1.00% | 36.31% | −2,104.22 | #559 |
| FY 2020-21 | 557.58 | 0.0259% | −5.48% | 44.86% | 2,181.83 | 0.0749% | −19.02% | 45.18% | −1,624.25 | #622 |
| FY 2021-22 | 797.27 | 0.0254% | +42.99% | 45.72% | 2,761.84 | 0.0604% | +26.58% | 46.77% | −1,964.57 | #562 |
| FY 2022-23 | 968.77 | 0.0268% | +21.51% | 41.84% | 3,613.91 | 0.0629% | +30.85% | 50.34% | −2,645.14 | #515 |
| FY 2023-24 | 1,132.33 | 0.0313% | +16.88% | 40.61% | 3,258.45 | 0.0580% | −9.84% | 57.45% | −2,126.12 | #456 |
| FY 2024-25 | 1,753.98 | 0.0477% | +54.90% | 47.62% | 4,334.72 | 0.0713% | +33.03% | 59.33% | −2,580.74 | #320 |

- CAGR (7-year): exports 25.83%/yr, imports 8.07%/yr (consistently Deficit)

## Key trade insights: HSN Code 84159000 export-import analysis

### Consistent export growth: 25.83% CAGR over 7 years

India's exports under HSN Code 84159000 have grown at a compound annual rate of 25.83% over 7 fiscal years, rising from ₹441.85 Crore in FY 2018-19 to ₹1,753.98 Crore in FY 2024-25.

### HSN Code 84159000 ranked #320 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84159000 ranks #320 out of 12657 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #1 of 11. By trade surplus, it ranks #12466 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 84159000 exports

The strongest single-year export movement for HSN Code 84159000 was recorded in FY 2024-25, when exports surged by 54.90% over the prior year.

### India records a trade deficit of ₹2,580.74 Crore in HSN Code 84159000 goods

In FY 2024-25, India's imports of ₹4,334.72 Cr exceeded exports of ₹1,753.98 Cr, resulting in a trade deficit of ₹2,580.74 Crore — ranking #12466 of 12657 by surplus magnitude.

### Import growth of 8.07% CAGR signals stable import dependency for Air Conditioning Machines & Parts

India's imports under HSN Code 84159000 have grown at 8.07% CAGR, reaching ₹4,334.72 Crore in FY 2024-25.

### HSN Code 84159000 contributes 47.62% of Sub-Chapter 8415 exports — ranked #1

Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84159000 ranks #1 by export value — accounting for 47.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 59.33% share (rank #1).

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