---
title: "HSN Code for Refrigeration Equip. (Leather Industry)0 | HSN 84186940 GST Rate"
description: "Find HSN and GST Rates for 84186940 related to Refrigeration Equip. (Leather Industry)0 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84186940/"
---

# HSN Code 84186940: Refrigeration Equip. (Leather Industry)0

- [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 : Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84186940 ?

It includes Vacuum Pumps

### Can we claim ITC on inputs used to trade Refrigeration Equip. (Leather Industry)0?

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

### How much GST applies to Refrigeration Equip. (Leather Industry)0?

Under HSN 84186940, Refrigeration Equip. (Leather Industry)0 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Refrigeration Equip. (Leather Industry)0?

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.

### How should mixed supplies be billed when Refrigeration Equip. (Leather Industry)0 is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refrigeration Equip. (Leather Industry)0; Nil for exempt items if applicable).

### Any common misclassification issue with Refrigeration Equip. (Leather Industry)0?

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 84186940 (FY 2024-25)

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

- Exports: < ₹1 Crore (−29.41% YoY) — 0.0000% of India's total exports
- Imports: ₹3 Cr — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8235 of 12657 HSN codes
- Share of Sub-Chapter 8418: 0.01% of its exports; import side 0.06%
- Rank within Sub-Chapter 8418: #18 of 19 by export value; import-side #17

### Key metrics

- Export CAGR: -8.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9329 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +142.86% in FY 2023-24
- Contribution to Sub-Ch. 8418: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84186940

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 | < ₹1 Crore | 0.0000% | — | 0.03% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.35 | #8328 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +92.68% | 0.05% | < ₹1 Crore | 0.0000% | +850.00% | 0.01% | +0.22 | #7813 |
| FY 2020-21 | 1.20 | 0.0001% | +51.90% | 0.09% | < ₹1 Crore | 0.0000% | −26.32% | 0.01% | +0.78 | #7497 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −75.00% | 0.02% | < ₹1 Crore | 0.0000% | −97.62% | 0.00% | +0.29 | #8939 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −53.33% | 0.01% | < ₹1 Crore | 0.0000% | +1,400.00% | 0.00% | −0.01 | #9481 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +142.86% | 0.02% | Nil | 0.0000% | −100.00% | 0.00% | +0.34 | #9097 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −29.41% | 0.01% | 2.54 | 0.0000% | — | 0.06% | −2.30 | #9329 |

- CAGR (7-year): exports -8.54%/yr, imports 86.69%/yr (consistently Deficit)

## Key trade insights: HSN Code 84186940 export-import analysis

### Export decline: -8.54% CAGR over 7 years

India's exports under HSN Code 84186940 have declined at a compound annual rate of -8.54% over 7 fiscal years, falling from ₹0.41 Crore in FY 2018-19 to ₹0.24 Crore in FY 2024-25.

### HSN Code 84186940 ranked #9329 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84186940 ranks #9329 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #18 of 19. By trade surplus, it ranks #8235 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84186940 exports

The strongest single-year export movement for HSN Code 84186940 was recorded in FY 2023-24, when exports surged by 142.86% over the prior year.

### India records a trade deficit of ₹2.30 Crore in HSN Code 84186940 goods

In FY 2024-25, India's imports of ₹2.54 Cr exceeded exports of ₹0.24 Cr, resulting in a trade deficit of ₹2.30 Crore — ranking #8235 of 12657 by surplus magnitude.

### Import growth of 86.69% CAGR signals rising demand for Refrigeration Equip. (Leather Industry)0

India's imports under HSN Code 84186940 have grown at 86.69% CAGR, reaching ₹2.54 Crore in FY 2024-25.

### HSN Code 84186940 contributes 0.01% of Sub-Chapter 8418 exports — ranked #18

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84186940 ranks #18 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #17).

## 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 |
| #18 | HSN Code 84186940: Refrigeration Equip. (Leather Industry)0 (this hsn code) | < ₹1 Crore |