---
title: "HSN Code for Upright freezers ≤900l | HSN 84184090 GST Rate"
description: "Find HSN and GST Rates for 84184090 related to Upright freezers ≤900l with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84184090/"
---

# HSN Code 84184090: Upright freezers ≤900l

- [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 8418: Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Freezers of the upright type, not exceeding 900 l capacity : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84184090 ?

It includes Non-Automatic Vending Machines

### Does packaging or labelling change the GST for Upright freezers ≤900l?

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.

### Do e‑way bill and e‑invoice apply for Upright freezers ≤900l?

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 Upright freezers ≤900l?

Under HSN 84184090, Upright freezers ≤900l attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Upright freezers ≤900l is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Upright freezers ≤900l; Nil for exempt items if applicable).

### Any common misclassification issue with Upright freezers ≤900l?

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

## India's trade performance: HSN Code 84184090 (FY 2024-25)

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

- Exports: ₹5 Cr (−36.24% YoY) — 0.0001% of India's total exports
- Imports: ₹98 Cr (+73.32% YoY) — 0.0016% of India's total imports
- Trade balance: −₹93 Cr (Deficit); surplus rank #10753 of 12657 HSN codes
- Share of Sub-Chapter 8418: 0.17% of its exports; import side 2.12%
- Rank within Sub-Chapter 8418: #16 of 19 by export value; import-side #8

### Key metrics

- Export CAGR: -3.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6724 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +146.13% in FY 2021-22
- Contribution to Sub-Ch. 8418: 0.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84184090

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. 8418 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8418 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.69 | 0.0002% | — | 0.36% | 101.96 | 0.0028% | — | 2.60% | −96.27 | #5698 |
| FY 2019-20 | 9.20 | 0.0004% | +61.69% | 0.62% | 81.80 | 0.0024% | −19.77% | 1.96% | −72.60 | #5114 |
| FY 2020-21 | 3.10 | 0.0001% | −66.30% | 0.24% | 69.12 | 0.0024% | −15.50% | 1.81% | −66.02 | #6518 |
| FY 2021-22 | 7.63 | 0.0002% | +146.13% | 0.43% | 99.53 | 0.0022% | +44.00% | 1.90% | −91.90 | #5834 |
| FY 2022-23 | 4.12 | 0.0001% | −46.00% | 0.22% | 81.23 | 0.0014% | −18.39% | 1.45% | −77.11 | #6655 |
| FY 2023-24 | 7.23 | 0.0002% | +75.49% | 0.37% | 56.34 | 0.0010% | −30.64% | 1.21% | −49.11 | #6118 |
| FY 2024-25 | 4.61 | 0.0001% | −36.24% | 0.17% | 97.65 | 0.0016% | +73.32% | 2.12% | −93.04 | #6724 |

- CAGR (7-year): exports -3.45%/yr, imports -0.72%/yr (consistently Deficit)

## Key trade insights: HSN Code 84184090 export-import analysis

### Export decline: -3.45% CAGR over 7 years

India's exports under HSN Code 84184090 have declined at a compound annual rate of -3.45% over 7 fiscal years, falling from ₹5.69 Crore in FY 2018-19 to ₹4.61 Crore in FY 2024-25.

### HSN Code 84184090 ranked #6724 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84184090 ranks #6724 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #16 of 19. By trade surplus, it ranks #10753 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84184090 exports

The strongest single-year export movement for HSN Code 84184090 was recorded in FY 2021-22, when exports surged by 146.13% over the prior year.

### India records a trade deficit of ₹93.04 Crore in HSN Code 84184090 goods

In FY 2024-25, India's imports of ₹97.65 Cr exceeded exports of ₹4.61 Cr, resulting in a trade deficit of ₹93.04 Crore — ranking #10753 of 12657 by surplus magnitude.

### Import growth of -0.72% CAGR signals stable import dependency for Upright freezers ≤900l

India's imports under HSN Code 84184090 have grown at -0.72% CAGR, reaching ₹97.65 Crore in FY 2024-25.

### HSN Code 84184090 contributes 0.17% of Sub-Chapter 8418 exports — ranked #16

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84184090 ranks #16 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.12% share (rank #8).

## Related HSN Codes in Sub-Chapter 8418

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84185000: Storage/Display Refrigeration Furniture](https://busy.in/hsn/hsn-84185000/) | ₹586 Cr |
| #2 | [HSN Code 84181090: Refrigerator-freezers: Other](https://busy.in/hsn/hsn-84181090/) | ₹534 Cr |
| #3 | [HSN Code 84186990: Refrigeration equipment; heat pumps](https://busy.in/hsn/hsn-84186990/) | ₹525 Cr |
| #4 | [HSN Code 84189900: Parts of Pumps and Pumping Machinery](https://busy.in/hsn/hsn-84189900/) | ₹461 Cr |
| #5 | [HSN Code 84182100: Refrigerators, household type: Compression-type](https://busy.in/hsn/hsn-84182100/) | ₹332 Cr |
| #6 | [HSN Code 84181010: Commercial Refrigerator-Freezers](https://busy.in/hsn/hsn-84181010/) | ₹58 Cr |
| #7 | [HSN Code 84186920: Other refrigerating or freezing equipment; heat pumps](https://busy.in/hsn/hsn-84186920/) | ₹42 Cr |
| #8 | [HSN Code 84186910: Ice Making Machinery](https://busy.in/hsn/hsn-84186910/) | ₹35 Cr |
| #9 | [HSN Code 84186100: Heat Pumps (Non-8415)](https://busy.in/hsn/hsn-84186100/) | ₹23 Cr |
| #10 | [HSN Code 84182900: Refrigerators, household type: Other](https://busy.in/hsn/hsn-84182900/) | ₹20 Cr |
| #16 | HSN Code 84184090: Upright freezers ≤900l (this hsn code) | ₹5 Cr |