HSN Code 84159000 represents Parts of Air Conditioning Machines under GST classification. This code helps businesses identify Parts of Air Conditioning Machines correctly for billing, taxation, and trade. With HSN Code 84159000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts of Air Conditioning Machines.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 84159000 relates to the following description.
Description of Goods
Parts
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%
Parts of Air Conditioning Machines 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
Other : Not incorporating a refrigerating unit : Other
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
Other : Not incorporating a refrigerating unit : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹2,369 Cr
0.0607% of India’s total exports
India’s Imports
FY 2025-26₹5,124 Cr
0.0747% of India’s total imports
Trade Balance
FY 2025-26−₹2,755 Cr
Surplus rank #12600 of 12872 HSN codes
% of Sub-Chapter 8415
FY 2025-2649.58%
Share of Sub-Chapter 8415’s total exports in FY 2025-26
Import side: 65.58% of Sub-Chapter 8415’s imports
Rank Within Sub-Chapter 8415
FY 2025-26#1 of 11
Position by export value among HSN codes in Sub-Chapter 8415
Import-side rank: #1 of 11
At a glance
27.11%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#253
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+54.90%
Peak Growth Year
FY 2024-25 · strongest single-year move
49.58%
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
−2,279.52
Exports
441.85 ₹ Cr
0.0193% share
— YoY
38.33% of Sub-Ch. 8415
Imports
2,721.37 ₹ Cr
0.0759% share
— YoY
32.62% of Sub-Ch. 8415
Balance
−2,104.22
Exports
589.92 ₹ Cr
0.0268% share
+33.51% YoY
45.51% of Sub-Ch. 8415
Imports
2,694.14 ₹ Cr
0.0805% share
−1.00% YoY
36.31% of Sub-Ch. 8415
Balance
−1,624.25
Exports
557.58 ₹ Cr
0.0259% share
−5.48% YoY
44.86% of Sub-Ch. 8415
Imports
2,181.83 ₹ Cr
0.0749% share
−19.02% YoY
45.18% of Sub-Ch. 8415
Balance
−1,964.57
Exports
797.27 ₹ Cr
0.0254% share
+42.99% YoY
45.72% of Sub-Ch. 8415
Imports
2,761.84 ₹ Cr
0.0604% share
+26.58% YoY
46.77% of Sub-Ch. 8415
Balance
−2,645.14
Exports
968.77 ₹ Cr
0.0268% share
+21.51% YoY
41.84% of Sub-Ch. 8415
Imports
3,613.91 ₹ Cr
0.0629% share
+30.85% YoY
50.34% of Sub-Ch. 8415
Balance
−2,126.12
Exports
1,132.33 ₹ Cr
0.0313% share
+16.88% YoY
40.61% of Sub-Ch. 8415
Imports
3,258.45 ₹ Cr
0.0580% share
−9.84% YoY
57.45% of Sub-Ch. 8415
Balance
−2,580.74
Exports
1,753.98 ₹ Cr
0.0477% share
+54.90% YoY
47.62% of Sub-Ch. 8415
Imports
4,334.72 ₹ Cr
0.0713% share
+33.03% YoY
59.33% of Sub-Ch. 8415
Balance
−2,754.81
Exports
2,369.01 ₹ Cr
0.0607% share
+35.06% YoY
49.58% of Sub-Ch. 8415
Imports
5,123.82 ₹ Cr
0.0747% share
+18.20% YoY
65.58% of Sub-Ch. 8415
CAGR · 8-Year
Exports
27.11% /yr
Imports
9.46% /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 84159000 have grown at a compound annual rate of 27.11% over 8 fiscal years, rising from ₹441.85 Crore in FY 2018-19 to ₹2,369.01 Crore in FY 2025-26.
In FY 2025-26, HSN Code 84159000 ranks #253 out of 12872 HSN codes by total export value. Within Sub-Chapter 8415, it ranks #1 of 11. By trade surplus, it ranks #12600 of 12872.
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.
In FY 2025-26, India's imports of ₹5,123.82 Cr exceeded exports of ₹2,369.01 Cr, resulting in a trade deficit of ₹2,754.81 Crore — ranking #12600 of 12872 by surplus magnitude.
India's imports under HSN Code 84159000 have grown at 9.46% CAGR, reaching ₹5,123.82 Crore in FY 2025-26.
Among the 11 HSN codes under Sub-Chapter 8415, HSN Code 84159000 ranks #1 by export value — accounting for 49.58% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 65.58% share (rank #1).
Clear answers to common queries about HSN Code 84159000 and GST compliance.
It includes Bakery ovens, including biscuit ovens
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.
Under HSN 84159000, Parts of Air Conditioning Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.