---
title: "HSN Code for Powered By Electric Accumulators | HSN 86012000 GST Rate"
description: "Find HSN and GST Rates for 86012000 related to Powered By Electric Accumulators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86012000/"
---

# HSN Code 86012000: Powered By Electric Accumulators

- [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/)
- [Chapter 86: Tramway/Railway Locomotives & Rolling Stock](https://busy.in/hsn/chapter-86/)
- [Sub-chapter 8601: Electric rail locomotives](https://busy.in/hsn/sub-chapter-8601/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Powered by electric accumulators | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86012000 ?

It includes Railway/Tramway Maintenance Vehicles

### Do e‑way bill and e‑invoice apply for Powered By Electric Accumulators?

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.

### Can we claim ITC on inputs used to trade Powered By Electric Accumulators?

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 Powered By Electric Accumulators?

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

### Does packaging or labelling change the GST for Powered By Electric Accumulators?

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.

### How should mixed supplies be billed when Powered By Electric Accumulators is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Powered By Electric Accumulators; Nil for exempt items if applicable).

## India's trade performance: HSN Code 86012000 (FY 2024-25)

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

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹19 Cr (−24.39% YoY) — 0.0003% of India's total imports
- Trade balance: −₹19 Cr (Deficit); surplus rank #9532 of 12657 HSN codes

## India export-import trade statistics: HSN Code 86012000

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. 8601 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8601 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | 9.94 | 0.0003% | — | 100.00% | −9.94 | — |
| FY 2019-20 | Nil | 0.0000% | — | — | 11.80 | 0.0004% | +18.71% | 100.00% | −11.80 | — |
| FY 2020-21 | Nil | 0.0000% | — | — | 25.63 | 0.0009% | +117.20% | 100.00% | −25.63 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 100.00% | 4.75 | 0.0001% | −81.47% | 95.57% | −4.74 | #10198 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 29.70 | 0.0005% | +525.26% | 87.05% | −29.70 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 25.54 | 0.0005% | −14.01% | 69.92% | −25.54 | — |
| FY 2024-25 | Nil | 0.0000% | — | — | 19.31 | 0.0003% | −24.39% | 89.65% | −19.31 | — |

- CAGR (7-year): exports —/yr, imports 11.70%/yr (consistently Deficit)

## Key trade insights: HSN Code 86012000 export-import analysis

### Export snapshot for HSN Code 86012000

India exported ₹0.00 Crore worth of Powered By Electric Accumulators in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 86012000 exports

The strongest single-year export movement for HSN Code 86012000 was recorded in FY 2022-23, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹19.31 Crore in HSN Code 86012000 goods

In FY 2024-25, India's imports of ₹19.31 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹19.31 Crore — ranking #9532 of 12657 by surplus magnitude.

### Import growth of 11.70% CAGR signals rising demand for Powered By Electric Accumulators

India's imports under HSN Code 86012000 have grown at 11.70% CAGR, reaching ₹19.31 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 8601

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| — | [HSN Code 86011000: Powered from an external source of electricity](https://busy.in/hsn/hsn-86011000/) | Nil |
| — | HSN Code 86012000: Powered By Electric Accumulators (this hsn code) | Nil |