---
title: "HSN Code for Heat Pumps (Non-8415) | HSN 84186100 GST Rate"
description: "Find HSN and GST Rates for 84186100 related to Heat Pumps (Non-8415) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84186100/"
---

# HSN Code 84186100: Heat Pumps (Non-8415)

- [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 |
| --- | --- | --- | --- | --- |
| Other refrigerating or freezing equipment; heat pumps : Heat pumps other than air-conditioning machines of heading 8415 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84186100 ?

It includes Refrigerated Farm Tanks

### Do e‑way bill and e‑invoice apply for Heat Pumps (Non-8415)?

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 should mixed supplies be billed when Heat Pumps (Non-8415) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Heat Pumps (Non-8415); Nil for exempt items if applicable).

### Any common misclassification issue with Heat Pumps (Non-8415)?

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

### Does packaging or labelling change the GST for Heat Pumps (Non-8415)?

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.

### Can we claim ITC on inputs used to trade Heat Pumps (Non-8415)?

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 84186100 (FY 2024-25)

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

- Exports: ₹23 Cr (−17.54% YoY) — 0.0006% of India's total exports
- Imports: ₹198 Cr (+43.37% YoY) — 0.0033% of India's total imports
- Trade balance: −₹175 Cr (Deficit); surplus rank #11217 of 12657 HSN codes
- Share of Sub-Chapter 8418: 0.86% of its exports; import side 4.28%
- Rank within Sub-Chapter 8418: #9 of 19 by export value; import-side #5

### Key metrics

- Export CAGR: 5.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4694 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +76.45% in FY 2021-22
- Contribution to Sub-Ch. 8418: 0.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84186100

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 | 16.80 | 0.0007% | — | 1.07% | 61.62 | 0.0017% | — | 1.57% | −44.82 | #4320 |
| FY 2019-20 | 13.12 | 0.0006% | −21.90% | 0.89% | 88.43 | 0.0026% | +43.51% | 2.12% | −75.31 | #4663 |
| FY 2020-21 | 16.43 | 0.0008% | +25.23% | 1.27% | 70.34 | 0.0024% | −20.46% | 1.84% | −53.91 | #4467 |
| FY 2021-22 | 28.99 | 0.0009% | +76.45% | 1.63% | 88.10 | 0.0019% | +25.25% | 1.69% | −59.11 | #4097 |
| FY 2022-23 | 19.68 | 0.0005% | −32.11% | 1.06% | 105.24 | 0.0018% | +19.46% | 1.88% | −85.56 | #4690 |
| FY 2023-24 | 27.54 | 0.0008% | +39.94% | 1.40% | 137.76 | 0.0025% | +30.90% | 2.96% | −110.22 | #4361 |
| FY 2024-25 | 22.71 | 0.0006% | −17.54% | 0.86% | 197.50 | 0.0033% | +43.37% | 4.28% | −174.79 | #4694 |

- CAGR (7-year): exports 5.15%/yr, imports 21.42%/yr (consistently Deficit)

## Key trade insights: HSN Code 84186100 export-import analysis

### Consistent export growth: 5.15% CAGR over 7 years

India's exports under HSN Code 84186100 have grown at a compound annual rate of 5.15% over 7 fiscal years, rising from ₹16.80 Crore in FY 2018-19 to ₹22.71 Crore in FY 2024-25.

### HSN Code 84186100 ranked #4694 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84186100 ranks #4694 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #9 of 19. By trade surplus, it ranks #11217 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84186100 exports

The strongest single-year export movement for HSN Code 84186100 was recorded in FY 2021-22, when exports surged by 76.45% over the prior year.

### India records a trade deficit of ₹174.79 Crore in HSN Code 84186100 goods

In FY 2024-25, India's imports of ₹197.50 Cr exceeded exports of ₹22.71 Cr, resulting in a trade deficit of ₹174.79 Crore — ranking #11217 of 12657 by surplus magnitude.

### Import growth of 21.42% CAGR signals rising demand for Heat Pumps (Non-8415)

India's imports under HSN Code 84186100 have grown at 21.42% CAGR, reaching ₹197.50 Crore in FY 2024-25.

### HSN Code 84186100 contributes 0.86% of Sub-Chapter 8418 exports — ranked #9

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84186100 ranks #9 by export value — accounting for 0.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.28% share (rank #5).

## 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) (this hsn code) | ₹23 Cr |
| #10 | [HSN Code 84182900: Refrigerators, household type: Other](https://busy.in/hsn/hsn-84182900/) | ₹20 Cr |