HSN Code 84159000 represents Air Conditioning Machines & Parts under GST classification. This code helps businesses identify Air Conditioning Machines & Parts 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 Air Conditioning Machines & Parts.
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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
14%
SGST
14%
IGST
28%
CESS
0%
Air Conditioning Machines & Parts 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
India’s Exports
FY 2024-25₹1,754 Cr
0.0477% of India’s total exports
India’s Imports
FY 2024-25₹4,335 Cr
0.0713% of India’s total imports
Trade Balance
FY 2024-25−₹2,581 Cr
Surplus rank #12466 of 12657 HSN codes
% of Sub-Chapter 8415
FY 2024-2547.62%
Share of Sub-Chapter 8415’s total exports in FY 2024-25
Import side: 59.33% of Sub-Chapter 8415’s imports
Rank Within Sub-Chapter 8415
FY 2024-25#1 of 11
Position by export value among HSN codes in Sub-Chapter 8415
Import-side rank: #1 of 11
At a glance
25.83%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#320
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+54.90%
Peak Growth Year
FY 2024-25 · strongest single-year move
47.62%
Contribution to Sub-Ch. 8415
Share of Sub-Chapter 8415 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, 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
CAGR · 7-Year
Exports
25.83% /yr
Imports
8.07% /yr
reference, FY 2024-25
Export
₹3,683.05 Cr
Import
₹7,305.86 Cr
Trade Balance
−3,622.81
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.
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.
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 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.
India's imports under HSN Code 84159000 have grown at 8.07% CAGR, reaching ₹4,334.72 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
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, Air Conditioning Machines & Parts 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.