---
title: "HSN Code for Diesel-electric locomotives | HSN 86021000 GST Rate"
description: "Find HSN and GST Rates for 86021000 related to Diesel-electric locomotives with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86021000/"
---

# HSN Code 86021000: Diesel-electric locomotives

- [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 8602: Rail locomotives; tender](https://busy.in/hsn/sub-chapter-8602/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Diesel-electric locomotives | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86021000 ?

It includes Four Wheeler Tank Wagons (>23 Tonnes Payload)

### Any common misclassification issue with Diesel-electric locomotives?

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 Diesel-electric locomotives?

Under HSN 86021000, Diesel-electric locomotives attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Diesel-electric locomotives is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Diesel-electric locomotives; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Diesel-electric locomotives?

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 Diesel-electric locomotives?

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

## India's trade performance: HSN Code 86021000 (FY 2024-25)

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

- Exports: ₹8 Cr (+2.41% YoY) — 0.0002% of India's total exports
- Imports: ₹2 Cr (−55.96% YoY) — 0.0000% of India's total imports
- Trade balance: ₹6 Cr (Surplus); surplus rank #3599 of 12657 HSN codes
- Share of Sub-Chapter 8602: 2.25% of its exports; import side 27.11%
- Rank within Sub-Chapter 8602: #2 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: -29.91% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6044 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,982.21% in FY 2021-22
- Contribution to Sub-Ch. 8602: 2.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86021000

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. 8602 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8602 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 68.08 | 0.0030% | — | 97.06% | 1,692.26 | 0.0472% | — | 99.56% | −1,624.18 | #2460 |
| FY 2019-20 | 237.55 | 0.0108% | +248.93% | 99.32% | 90.20 | 0.0027% | −94.67% | 89.12% | +147.35 | #1176 |
| FY 2020-21 | 4.61 | 0.0002% | −98.06% | 99.35% | Nil | 0.0000% | −100.00% | 0.00% | +4.61 | #6023 |
| FY 2021-22 | 142.09 | 0.0045% | +2,982.21% | 98.16% | 3.82 | 0.0001% | — | 39.38% | +138.27 | #2005 |
| FY 2022-23 | 37.99 | 0.0010% | −73.26% | 88.91% | 20.41 | 0.0004% | +434.29% | 50.52% | +17.58 | #3841 |
| FY 2023-24 | 7.88 | 0.0002% | −79.26% | 36.70% | 3.86 | 0.0001% | −81.09% | 21.37% | +4.02 | #6023 |
| FY 2024-25 | 8.07 | 0.0002% | +2.41% | 2.25% | 1.70 | 0.0000% | −55.96% | 27.11% | +6.37 | #6044 |

- CAGR (7-year): exports -29.91%/yr, imports -68.35%/yr (consistently Surplus)

## Key trade insights: HSN Code 86021000 export-import analysis

### Export decline: -29.91% CAGR over 7 years

India's exports under HSN Code 86021000 have declined at a compound annual rate of -29.91% over 7 fiscal years, falling from ₹68.08 Crore in FY 2018-19 to ₹8.07 Crore in FY 2024-25.

### HSN Code 86021000 ranked #6044 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86021000 ranks #6044 out of 12657 HSN codes by total export value. Within Sub-Chapter 8602, it ranks #2 of 3. By trade surplus, it ranks #3599 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 86021000 exports

The strongest single-year export movement for HSN Code 86021000 was recorded in FY 2021-22, when exports surged by 2,982.21% over the prior year.

### India maintains a trade surplus of ₹6.37 Crore in HSN Code 86021000 goods

In FY 2024-25, India's exports of ₹8.07 Cr exceeded imports of ₹1.70 Cr, resulting in a trade surplus of ₹6.37 Crore — ranking #3599 of 12657 by surplus magnitude.

### Import growth of -68.35% CAGR signals stable import dependency for Diesel-electric locomotives

India's imports under HSN Code 86021000 have grown at -68.35% CAGR, reaching ₹1.70 Crore in FY 2024-25.

### HSN Code 86021000 contributes 2.25% of Sub-Chapter 8602 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 8602, HSN Code 86021000 ranks #2 by export value — accounting for 2.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.11% share (rank #2).

## Related HSN Codes in Sub-Chapter 8602

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 86029090: Other Rail Locomotives and Tenders \| Other](https://busy.in/hsn/hsn-86029090/) | ₹350 Cr |
| #2 | HSN Code 86021000: Diesel-electric locomotives (this hsn code) | ₹8 Cr |
| #3 | [HSN Code 86029010: Other : Steam locomotives and tenders thereof](https://busy.in/hsn/hsn-86029010/) | < ₹1 Crore |