---
title: "HSN Code for Other refrigerating or freezing equipment; heat pumps | HSN 84186920 GST Rate"
description: "Find HSN and GST Rates for 84186920 related to Other refrigerating or freezing equipment; heat pumps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84186920/"
---

# HSN Code 84186920: Other refrigerating or freezing equipment; heat pumps

- [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 : Other : Water cooler | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84186920 ?

It includes Refrigerating or Freezing Equipment Furniture Parts

### How much GST applies to Other refrigerating or freezing equipment; heat pumps?

Under HSN 84186920, Other refrigerating or freezing equipment; heat pumps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other refrigerating or freezing equipment; heat pumps is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other refrigerating or freezing equipment; heat pumps; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other refrigerating or freezing equipment; heat pumps?

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

### Do e‑way bill and e‑invoice apply for Other refrigerating or freezing equipment; heat pumps?

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.

### Any common misclassification issue with Other refrigerating or freezing equipment; heat pumps?

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 84186920 (FY 2024-25)

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

- Exports: ₹42 Cr (+34.71% YoY) — 0.0011% of India's total exports
- Imports: ₹100 Cr (+223.43% YoY) — 0.0016% of India's total imports
- Trade balance: −₹58 Cr (Deficit); surplus rank #10347 of 12657 HSN codes
- Share of Sub-Chapter 8418: 1.58% of its exports; import side 2.16%
- Rank within Sub-Chapter 8418: #7 of 19 by export value; import-side #6

### Key metrics

- Export CAGR: 7.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3864 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +96.67% in FY 2021-22
- Contribution to Sub-Ch. 8418: 1.58% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84186920

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 | 27.47 | 0.0012% | — | 1.75% | 16.37 | 0.0005% | — | 0.42% | +11.10 | #3681 |
| FY 2019-20 | 24.01 | 0.0011% | −12.60% | 1.63% | 27.46 | 0.0008% | +67.75% | 0.66% | −3.45 | #3876 |
| FY 2020-21 | 18.92 | 0.0009% | −21.20% | 1.46% | 23.15 | 0.0008% | −15.70% | 0.61% | −4.23 | #4259 |
| FY 2021-22 | 37.21 | 0.0012% | +96.67% | 2.10% | 27.90 | 0.0006% | +20.52% | 0.53% | +9.31 | #3775 |
| FY 2022-23 | 27.26 | 0.0008% | −26.74% | 1.47% | 23.19 | 0.0004% | −16.88% | 0.41% | +4.07 | #4292 |
| FY 2023-24 | 31.09 | 0.0009% | +14.05% | 1.58% | 30.77 | 0.0005% | +32.69% | 0.66% | +0.32 | #4192 |
| FY 2024-25 | 41.88 | 0.0011% | +34.71% | 1.58% | 99.52 | 0.0016% | +223.43% | 2.16% | −57.64 | #3864 |

- CAGR (7-year): exports 7.28%/yr, imports 35.10%/yr (consistently Deficit)

## Key trade insights: HSN Code 84186920 export-import analysis

### Consistent export growth: 7.28% CAGR over 7 years

India's exports under HSN Code 84186920 have grown at a compound annual rate of 7.28% over 7 fiscal years, rising from ₹27.47 Crore in FY 2018-19 to ₹41.88 Crore in FY 2024-25.

### HSN Code 84186920 ranked #3864 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84186920 ranks #3864 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #7 of 19. By trade surplus, it ranks #10347 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84186920 exports

The strongest single-year export movement for HSN Code 84186920 was recorded in FY 2021-22, when exports surged by 96.67% over the prior year.

### India records a trade deficit of ₹57.64 Crore in HSN Code 84186920 goods

In FY 2024-25, India's imports of ₹99.52 Cr exceeded exports of ₹41.88 Cr, resulting in a trade deficit of ₹57.64 Crore — ranking #10347 of 12657 by surplus magnitude.

### Import growth of 35.10% CAGR signals rising demand for Other refrigerating or freezing equipment; heat pumps

India's imports under HSN Code 84186920 have grown at 35.10% CAGR, reaching ₹99.52 Crore in FY 2024-25.

### HSN Code 84186920 contributes 1.58% of Sub-Chapter 8418 exports — ranked #7

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84186920 ranks #7 by export value — accounting for 1.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.16% share (rank #6).

## 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 (this hsn code) | ₹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 |