Under the GST regime, HSN Code 84158390 classifies Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other within Chapter 84 – Nuclear Reactors, Boilers, Ma. This code is essential for businesses to correctly calculate and remit taxes on Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other. The applicable rates are CGST at 0.14, SGST/UTGST at 0.14 for within-state sales, and IGST at 0.28 for interstate supplies. Goods are quantified using u.
HSN Codes under Chapter 84 – Nuclear Reactors, Boilers, Ma
Below are related HSN codes from Chapter 84 – Nuclear Reactors, Boilers, Ma for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Nuclear Reactors, Boilers, Ma... | 84011000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84012000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84013000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.06 | 0.06 | 0.12 |
| Nuclear Reactors, Boilers, Ma... | 84014000 | Nuclear Reactors; Fuel Elements (Cartridges), Non-... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84021100 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84021200 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84021910 | Steam Or Other Vapour Generating Boilers (Other Th... | 9.00% | 9.00% | 18.00% |
| Nuclear Reactors, Boilers, Ma... | 84021920 | Steam Or Other Vapour Generating Boilers (Other Th... | 9.00% | 9.00% | 18.00% |
| Nuclear Reactors, Boilers, Ma... | 84021990 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
| Nuclear Reactors, Boilers, Ma... | 84022000 | Steam Or Other Vapour Generating Boilers (Other Th... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 84158390
The taxation of Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other under HSN Code 84158390 depends on supply location. Intrastate transactions require CGST at 0.14 and SGST/UTGST at 0.14. Interstate supplies are charged IGST at 0.28. Invoices should consistently use u for Nuclear Reactors, Boilers, Ma goods under Chapter 84.
Who Should Use HSN Code 84158390?
Traders, manufacturers, and importers of Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other are required to mention HSN Code 84158390 on all GST documents. This Nuclear Reactors, Boilers, Ma classification under Chapter 84 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other market requires essential registrations. GST registration enables legal tax collection on HSN 84158390 goods. For cross-border trade in Nuclear Reactors, Boilers, Ma items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 84158390 for Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other streamlines audit processes and supports valid credit claims. Stay updated on 0.14, 0.14, and 0.28 rates for Chapter 84 – Nuclear Reactors, Boilers, Ma through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 84158390 for accurate classification of Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other.
Yes, registered businesses can claim input tax credit on Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other purchases made under HSN 84158390. Ensure your supplier mentions correct HSN code and GST rates (0.14, 0.14) on the invoice.
CGST at 0.14 plus SGST/UTGST at 0.14 applies when Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other is sold within the same state. IGST at 0.28 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Air Conditioning Machines, Comprising A Motordriven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated - Other : Not Incorporating A Refrigerating Unit : Other internationally. For domestic trade within Nuclear Reactors, Boilers, Ma, GST registration is sufficient.