---
title: "HSN Code for Insulated/Refrigerated Railway Goods Wagons | HSN 85489000 GST Rate"
description: "Find HSN and GST Rates for 85489000 related to Insulated/Refrigerated Railway Goods Wagons with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85489000/"
---

# HSN Code 85489000: Insulated/Refrigerated Railway Goods Wagons

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8548: Electrical parts of machinery](https://busy.in/hsn/sub-chapter-8548/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric ccumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter - other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85489000 ?

It includes Other Diesel Lorries/Trucks (GVW > 20 Tonnes)

### How should mixed supplies be billed when Insulated/Refrigerated Railway Goods Wagons is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Insulated/Refrigerated Railway Goods Wagons; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Insulated/Refrigerated Railway Goods Wagons?

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 Insulated/Refrigerated Railway Goods Wagons?

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

### How much GST applies to Insulated/Refrigerated Railway Goods Wagons?

Under HSN 85489000, Insulated/Refrigerated Railway Goods Wagons attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Insulated/Refrigerated Railway Goods Wagons?

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.

### Does packaging or labelling change the GST for Insulated/Refrigerated Railway Goods Wagons?

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.