8415 HSN Code: Motorized AC Machines

HSN Sub Chapter 8415 represents Motorized AC Machines under GST classification. This code helps businesses identify Motorized AC Machines correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8415, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Motorized AC Machines.

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New GST Rate for HSN Code 8415

GST Rate for Motorized AC Machines under HSN Code 8415. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

84

HSN Code

HSN Description

Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

New GST Rate

5 %
Essential

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8415

Following tariff HSN codes fall under Motorized AC Machines.

Tariff HSN

Description

Window or wall types, self-contained or “split system” : Split system

Tariff HSN

Description

Window or wall types, self-contained or “split system” : Other

Tariff HSN

Description

Of a kind used for persons in motor vehicles : For buses

Tariff HSN

Description

Of a kind used for persons in motor vehicles : Other

Tariff HSN

Description

Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tonnes and above

Tariff HSN

Description

Other : Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Other

Tariff HSN

Description

Other : Other, incorporating a refrigerating unit: Split air-conditioner two tonnes and above

Tariff HSN

Description

Other : Other, incorporating a refrigerating unit: Other

Tariff HSN

Description

Other : Not incorporating a refrigerating unit : Split air-conditioner two tonnes and above

Tariff HSN

Description

Other : Not incorporating a refrigerating unit : Other

Tariff HSN

Description

Parts

India’s Trade Performance — HSN Sub-Chapter 8415 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3,683 Cr

+32.10% vs FY 2023-24

0.0995% of India’s total exports

India’s Imports

FY 2024-25

₹7,306 Cr

+28.81% vs FY 2023-24

0.1198% of India’s total imports

Trade Balance

FY 2024-25

−₹3,623 Cr

Trade Deficit

Surplus rank #1083 of 1233 subchapters

% of Chapter 84

FY 2024-25

1.30%

Share of Chapter 84’s total exports in FY 2024-25

Import side: 1.34% of Chapter 84’s imports

Rank Within Chapter 84

FY 2024-25

#18 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #23 of 86

At a glance

21.36%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#166

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+40.30%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.30%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 8415

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #269

Balance

−7,191.00

Exports

1,152.70 ₹ Cr

0.0502% share

YoY

0.79% of Ch. 84

Imports

8,343.70 ₹ Cr

0.2323% share

YoY

2.72% of Ch. 84

FY 2019-20 Exp. Rank #242

Balance

−6,123.37

Exports

1,296.25 ₹ Cr

0.0587% share

+12.45% YoY

0.88% of Ch. 84

Imports

7,419.62 ₹ Cr

0.2212% share

−11.08% YoY

2.42% of Ch. 84

FY 2020-21 Exp. Rank #264

Balance

−3,585.83

Exports

1,242.91 ₹ Cr

0.0578% share

−4.11% YoY

0.89% of Ch. 84

Imports

4,828.74 ₹ Cr

0.1657% share

−34.92% YoY

1.76% of Ch. 84

FY 2021-22 Exp. Rank #248

Balance

−4,161.29

Exports

1,743.85 ₹ Cr

0.0556% share

+40.30% YoY

0.92% of Ch. 84

Imports

5,905.14 ₹ Cr

0.1292% share

+22.29% YoY

1.57% of Ch. 84

FY 2022-23 Exp. Rank #226

Balance

−4,864.22

Exports

2,315.38 ₹ Cr

0.0639% share

+32.77% YoY

1.05% of Ch. 84

Imports

7,179.60 ₹ Cr

0.1249% share

+21.58% YoY

1.64% of Ch. 84

FY 2023-24 Exp. Rank #197

Balance

−2,883.54

Exports

2,788.13 ₹ Cr

0.0771% share

+20.42% YoY

1.12% of Ch. 84

Imports

5,671.67 ₹ Cr

0.1010% share

−21.00% YoY

1.19% of Ch. 84

FY 2024-25 Exp. Rank #166

Balance

−3,622.81

Exports

3,683.05 ₹ Cr

0.0995% share

+32.10% YoY

1.30% of Ch. 84

Imports

7,305.86 ₹ Cr

0.1198% share

+28.81% YoY

1.34% of Ch. 84

CAGR · 7-Year

Exports

21.36% /yr

Imports

−2.19% /yr

Consistently Deficit
Chapter 84 total

reference, FY 2024-25

Export

₹2,83,259.46 Cr

Import

₹5,43,949.32 Cr

Trade Balance

−2,60,689.86

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 8415 Export-Import Analysis

Consistent Export Growth: 21.36% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 8415 have grown at a compound annual rate of 21.36% over 7 fiscal years, rising from ₹1,152.70 Crore in FY 2018-19 to ₹3,683.05 Crore in FY 2024-25.

HSN Sub-Chapter 8415 Ranked #166 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8415 ranks #166 out of 1233 subchapters by total export value. Within Chapter 84, it ranks #18 of 86. By trade surplus, it ranks #1083 of 1233.

FY 2021-22 Was the Strongest Growth Year for HSN Sub-Chapter 8415 Exports

The strongest single-year export movement for HSN Sub-Chapter 8415 was recorded in FY 2021-22, when exports surged by 40.30% over the prior year.

India Records a Trade Deficit of ₹3,622.81 Crore in HSN Sub-Chapter 8415 Goods

In FY 2024-25, India's imports of ₹7,305.86 Cr exceeded exports of ₹3,683.05 Cr, resulting in a trade deficit of ₹3,622.81 Crore — ranking #1083 of 1233 by surplus magnitude.

Import Growth of −2.19% CAGR Signals Stable Import Dependency for Motorized AC Machines

India's imports under HSN Sub-Chapter 8415 have grown at −2.19% CAGR, reaching ₹7,305.86 Crore in FY 2024-25.

HSN Sub-Chapter 8415 Contributes 1.30% of Chapter 84 Exports — Ranked #18

Among the 86 subchapters under Chapter 84, HSN Sub-Chapter 8415 ranks #18 by export value — accounting for 1.30% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.34% share (rank #23).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8415 and GST compliance.

What products are classified under HSN 8415

It includes Motorized AC Machines

How should I document Motorized AC Machines sent for job work?

Use a delivery challan for sending Motorized AC Machines to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Any import/export nuance for Motorized AC Machines?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What should my invoice and records include for Motorized AC Machines?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Is the composition scheme suitable if I mainly trade Motorized AC Machines?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Do spares or accessories of Motorized AC Machines follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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