---
title: "HSN Code for Refrigerated Farm Tanks | HSN 84186950 GST Rate"
description: "Find HSN and GST Rates for 84186950 related to Refrigerated Farm Tanks with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84186950/"
---

# HSN Code 84186950: Refrigerated Farm Tanks

- [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 : Refrigerated farm tanks, industrial ice cream freezer | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84186950 ?

It includes Other Instantaneous Gas Water Heaters

### How much GST applies to Refrigerated Farm Tanks?

Under HSN 84186950, Refrigerated Farm Tanks attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Refrigerated Farm Tanks?

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.

### Any common misclassification issue with Refrigerated Farm Tanks?

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

### How should mixed supplies be billed when Refrigerated Farm Tanks is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refrigerated Farm Tanks; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Refrigerated Farm Tanks?

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.

## India's trade performance: HSN Code 84186950 (FY 2024-25)

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

- Exports: ₹5 Cr (+68.42% YoY) — 0.0001% of India's total exports
- Imports: ₹10 Cr (−61.03% YoY) — 0.0002% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8546 of 12657 HSN codes
- Share of Sub-Chapter 8418: 0.21% of its exports; import side 0.21%
- Rank within Sub-Chapter 8418: #15 of 19 by export value; import-side #16

### Key metrics

- Export CAGR: -2.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6500 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +84.20% in FY 2020-21
- Contribution to Sub-Ch. 8418: 0.21% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84186950

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 | 6.45 | 0.0003% | — | 0.41% | 7.24 | 0.0002% | — | 0.18% | −0.79 | #5537 |
| FY 2019-20 | 4.43 | 0.0002% | −31.32% | 0.30% | 3.31 | 0.0001% | −54.28% | 0.08% | +1.12 | #6005 |
| FY 2020-21 | 8.16 | 0.0004% | +84.20% | 0.63% | 3.64 | 0.0001% | +9.97% | 0.10% | +4.52 | #5345 |
| FY 2021-22 | 9.09 | 0.0003% | +11.40% | 0.51% | 16.99 | 0.0004% | +366.76% | 0.33% | −7.90 | #5612 |
| FY 2022-23 | 11.60 | 0.0003% | +27.61% | 0.62% | 19.76 | 0.0003% | +16.30% | 0.35% | −8.16 | #5429 |
| FY 2023-24 | 3.23 | 0.0001% | −72.16% | 0.16% | 25.30 | 0.0005% | +28.04% | 0.54% | −22.07 | #7055 |
| FY 2024-25 | 5.44 | 0.0001% | +68.42% | 0.21% | 9.86 | 0.0002% | −61.03% | 0.21% | −4.42 | #6500 |

- CAGR (7-year): exports -2.80%/yr, imports 5.28%/yr (consistently Deficit)

## Key trade insights: HSN Code 84186950 export-import analysis

### Export decline: -2.80% CAGR over 7 years

India's exports under HSN Code 84186950 have declined at a compound annual rate of -2.80% over 7 fiscal years, falling from ₹6.45 Crore in FY 2018-19 to ₹5.44 Crore in FY 2024-25.

### HSN Code 84186950 ranked #6500 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84186950 ranks #6500 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #15 of 19. By trade surplus, it ranks #8546 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 84186950 exports

The strongest single-year export movement for HSN Code 84186950 was recorded in FY 2020-21, when exports surged by 84.20% over the prior year.

### India records a trade deficit of ₹4.42 Crore in HSN Code 84186950 goods

In FY 2024-25, India's imports of ₹9.86 Cr exceeded exports of ₹5.44 Cr, resulting in a trade deficit of ₹4.42 Crore — ranking #8546 of 12657 by surplus magnitude.

### Import growth of 5.28% CAGR signals stable import dependency for Refrigerated Farm Tanks

India's imports under HSN Code 84186950 have grown at 5.28% CAGR, reaching ₹9.86 Crore in FY 2024-25.

### HSN Code 84186950 contributes 0.21% of Sub-Chapter 8418 exports — ranked #15

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84186950 ranks #15 by export value — accounting for 0.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #16).

## 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 |
| #15 | HSN Code 84186950: Refrigerated Farm Tanks (this hsn code) | ₹5 Cr |