HSN Code 84186990 represents Refrigeration equipment; heat pumps under GST classification. This code helps businesses identify Refrigeration equipment; heat pumps correctly for billing, taxation, and trade. With HSN Code 84186990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Refrigeration equipment; heat pumps.
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HSN Code 84186990 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5
Other refrigerating or freezing equipment; heat pumps : Other : Other
9%
9%
18%
0%
Description of Goods
Other refrigerating or freezing equipment; heat pumps : Other : Other
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8418 - Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Refrigeration equipment; heat pumps does not include products with the following descriptions.
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Other
Refrigerators, household type: Compression-type
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 - refrigerators, household type: absorption/type, electrical
Refrigerators, household type: Other
Freezers of the chest type, not exceeding 800 l capacity : Commercial type electrical
Freezers of the chest type, not exceeding 800 l capacity : Other
Freezers of the upright type, not exceeding 900 l capacity : Electrical
Freezers of the upright type, not exceeding 900 l capacity : Other
Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment
Other refrigerating or freezing equipment; heat pumps : Heat pumps other than air-conditioning machines of heading 8415
Other refrigerating or freezing equipment; heat pumps : Other : Ice making machinery
Other refrigerating or freezing equipment; heat pumps : Other : Water cooler
Other refrigerating or freezing equipment; heat pumps : Other : Vending machine, other than automatic vending machine
Other refrigerating or freezing equipment; heat pumps : Other : Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles
Other refrigerating or freezing equipment; heat pumps : Other : Refrigerated farm tanks, industrial ice cream freezer
Parts: Furniture designed to receive refrigerating or freezing equipment
Parts: Other
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Commercial type
Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof : Other
Refrigerators, household type: Compression-type
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 - refrigerators, household type: absorption/type, electrical
Refrigerators, household type: Other
Freezers of the chest type, not exceeding 800 l capacity : Commercial type electrical
Freezers of the chest type, not exceeding 800 l capacity : Other
Freezers of the upright type, not exceeding 900 l capacity : Electrical
Freezers of the upright type, not exceeding 900 l capacity : Other
Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment
Other refrigerating or freezing equipment; heat pumps : Heat pumps other than air-conditioning machines of heading 8415
Other refrigerating or freezing equipment; heat pumps : Other : Ice making machinery
Other refrigerating or freezing equipment; heat pumps : Other : Water cooler
Other refrigerating or freezing equipment; heat pumps : Other : Vending machine, other than automatic vending machine
Other refrigerating or freezing equipment; heat pumps : Other : Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles
Other refrigerating or freezing equipment; heat pumps : Other : Refrigerated farm tanks, industrial ice cream freezer
Parts: Furniture designed to receive refrigerating or freezing equipment
Parts: Other
India’s Exports
FY 2024-25₹525 Cr
0.0143% of India’s total exports
India’s Imports
FY 2024-25₹1,918 Cr
0.0316% of India’s total imports
Trade Balance
FY 2024-25−₹1,393 Cr
Surplus rank #12323 of 12657 HSN codes
% of Sub-Chapter 8418
FY 2024-2519.78%
Share of Sub-Chapter 8418’s total exports in FY 2024-25
Import side: 41.58% of Sub-Chapter 8418’s imports
Rank Within Sub-Chapter 8418
FY 2024-25#3 of 19
Position by export value among HSN codes in Sub-Chapter 8418
Import-side rank: #1 of 19
At a glance
15.22%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#976
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+73.25%
Peak Growth Year
FY 2024-25 · strongest single-year move
19.78%
Contribution to Sub-Ch. 8418
Share of Sub-Chapter 8418 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−806.17
Exports
224.36 ₹ Cr
0.0098% share
— YoY
14.30% of Sub-Ch. 8418
Imports
1,030.53 ₹ Cr
0.0287% share
— YoY
26.29% of Sub-Ch. 8418
Balance
−866.10
Exports
220.27 ₹ Cr
0.0100% share
−1.82% YoY
14.93% of Sub-Ch. 8418
Imports
1,086.37 ₹ Cr
0.0325% share
+5.42% YoY
25.99% of Sub-Ch. 8418
Balance
−520.54
Exports
194.56 ₹ Cr
0.0090% share
−11.67% YoY
14.98% of Sub-Ch. 8418
Imports
715.10 ₹ Cr
0.0245% share
−34.18% YoY
18.71% of Sub-Ch. 8418
Balance
−766.08
Exports
298.71 ₹ Cr
0.0095% share
+53.53% YoY
16.83% of Sub-Ch. 8418
Imports
1,064.79 ₹ Cr
0.0233% share
+48.90% YoY
20.38% of Sub-Ch. 8418
Balance
−1,039.45
Exports
358.01 ₹ Cr
0.0099% share
+19.85% YoY
19.26% of Sub-Ch. 8418
Imports
1,397.46 ₹ Cr
0.0243% share
+31.24% YoY
24.95% of Sub-Ch. 8418
Balance
−1,510.24
Exports
303.06 ₹ Cr
0.0084% share
−15.35% YoY
15.37% of Sub-Ch. 8418
Imports
1,813.30 ₹ Cr
0.0323% share
+29.76% YoY
39.01% of Sub-Ch. 8418
Balance
−1,393.22
Exports
525.05 ₹ Cr
0.0143% share
+73.25% YoY
19.78% of Sub-Ch. 8418
Imports
1,918.27 ₹ Cr
0.0316% share
+5.79% YoY
41.58% of Sub-Ch. 8418
CAGR · 7-Year
Exports
15.22% /yr
Imports
10.91% /yr
reference, FY 2024-25
Export
₹2,654.26 Cr
Import
₹4,612.95 Cr
Trade Balance
−1,958.69
India's exports under HSN Code 84186990 have grown at a compound annual rate of 15.22% over 7 fiscal years, rising from ₹224.36 Crore in FY 2018-19 to ₹525.05 Crore in FY 2024-25.
In FY 2024-25, HSN Code 84186990 ranks #976 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #3 of 19. By trade surplus, it ranks #12323 of 12657.
The strongest single-year export movement for HSN Code 84186990 was recorded in FY 2024-25, when exports surged by 73.25% over the prior year.
In FY 2024-25, India's imports of ₹1,918.27 Cr exceeded exports of ₹525.05 Cr, resulting in a trade deficit of ₹1,393.22 Crore — ranking #12323 of 12657 by surplus magnitude.
India's imports under HSN Code 84186990 have grown at 10.91% CAGR, reaching ₹1,918.27 Crore in FY 2024-25.
Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84186990 ranks #3 by export value — accounting for 19.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 41.58% share (rank #1).
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Clear answers to common queries about HSN Code 84186990 and GST compliance.
It includes Solar Water Heaters & Systems
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 84186990, Refrigeration equipment; heat pumps attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refrigeration equipment; heat pumps; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.