---
title: "HSN Code for Refrigerating or Freezing Equipment Furniture Parts | HSN 84189100 GST Rate"
description: "Find HSN and GST Rates for 84189100 related to Refrigerating or Freezing Equipment Furniture Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84189100/"
---

# HSN Code 84189100: Refrigerating or Freezing Equipment Furniture Parts

- [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 |
| --- | --- | --- | --- | --- |
| Parts: Furniture designed to receive refrigerating or freezing equipment | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84189100 ?

It includes Domestic Type Instantaneous or Storage Nonelectric Water Heaters

### Does packaging or labelling change the GST for Refrigerating or Freezing Equipment Furniture Parts?

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 Refrigerating or Freezing Equipment Furniture Parts?

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

### Any common misclassification issue with Refrigerating or Freezing Equipment Furniture Parts?

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

### Do e‑way bill and e‑invoice apply for Refrigerating or Freezing Equipment Furniture Parts?

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 Refrigerating or Freezing Equipment Furniture Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refrigerating or Freezing Equipment Furniture Parts; Nil for exempt items if applicable).

## India's trade performance: HSN Code 84189100 (FY 2024-25)

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

- Exports: ₹5 Cr (+83.67% YoY) — 0.0001% of India's total exports
- Imports: ₹77 Cr (+621.96% YoY) — 0.0013% of India's total imports
- Trade balance: −₹73 Cr (Deficit); surplus rank #10541 of 12657 HSN codes
- Share of Sub-Chapter 8418: 0.17% of its exports; import side 1.67%
- Rank within Sub-Chapter 8418: #17 of 19 by export value; import-side #9

### Key metrics

- Export CAGR: 0.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6756 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +83.67% in FY 2024-25
- Contribution to Sub-Ch. 8418: 0.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84189100

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 | 4.42 | 0.0002% | — | 0.28% | 9.66 | 0.0003% | — | 0.25% | −5.24 | #6019 |
| FY 2019-20 | 4.35 | 0.0002% | −1.58% | 0.29% | 13.02 | 0.0004% | +34.78% | 0.31% | −8.67 | #6029 |
| FY 2020-21 | 3.31 | 0.0002% | −23.91% | 0.25% | 15.53 | 0.0005% | +19.28% | 0.41% | −12.22 | #6440 |
| FY 2021-22 | 3.25 | 0.0001% | −1.81% | 0.18% | 11.64 | 0.0003% | −25.05% | 0.22% | −8.39 | #6825 |
| FY 2022-23 | 3.30 | 0.0001% | +1.54% | 0.18% | 20.60 | 0.0004% | +76.98% | 0.37% | −17.30 | #6897 |
| FY 2023-24 | 2.45 | 0.0001% | −25.76% | 0.12% | 10.70 | 0.0002% | −48.06% | 0.23% | −8.25 | #7360 |
| FY 2024-25 | 4.50 | 0.0001% | +83.67% | 0.17% | 77.25 | 0.0013% | +621.96% | 1.67% | −72.75 | #6756 |

- CAGR (7-year): exports 0.30%/yr, imports 41.41%/yr (consistently Deficit)

## Key trade insights: HSN Code 84189100 export-import analysis

### Consistent export growth: 0.30% CAGR over 7 years

India's exports under HSN Code 84189100 have grown at a compound annual rate of 0.30% over 7 fiscal years, rising from ₹4.42 Crore in FY 2018-19 to ₹4.50 Crore in FY 2024-25.

### HSN Code 84189100 ranked #6756 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84189100 ranks #6756 out of 12657 HSN codes by total export value. Within Sub-Chapter 8418, it ranks #17 of 19. By trade surplus, it ranks #10541 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 84189100 exports

The strongest single-year export movement for HSN Code 84189100 was recorded in FY 2024-25, when exports surged by 83.67% over the prior year.

### India records a trade deficit of ₹72.75 Crore in HSN Code 84189100 goods

In FY 2024-25, India's imports of ₹77.25 Cr exceeded exports of ₹4.50 Cr, resulting in a trade deficit of ₹72.75 Crore — ranking #10541 of 12657 by surplus magnitude.

### Import growth of 41.41% CAGR signals rising demand for Refrigerating or Freezing Equipment Furniture Parts

India's imports under HSN Code 84189100 have grown at 41.41% CAGR, reaching ₹77.25 Crore in FY 2024-25.

### HSN Code 84189100 contributes 0.17% of Sub-Chapter 8418 exports — ranked #17

Among the 19 HSN codes under Sub-Chapter 8418, HSN Code 84189100 ranks #17 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.67% share (rank #9).

## 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 |
| #17 | HSN Code 84189100: Refrigerating or Freezing Equipment Furniture Parts (this hsn code) | ₹5 Cr |