---
title: "HSN Code for Powered from an external source of electricity | HSN 86031000 GST Rate"
description: "Find HSN and GST Rates for 86031000 related to Powered from an external source of electricity with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 86031000: Powered from an external source of electricity

- [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 8603: Self-propelled rail vehicles](https://busy.in/hsn/sub-chapter-8603/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Powered from an external source of electricity | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86031000 ?

It includes Self-Discharging Vans and Wagons

### Can we claim ITC on inputs used to trade Powered from an external source of electricity?

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

### Does packaging or labelling change the GST for Powered from an external source of electricity?

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 much GST applies to Powered from an external source of electricity?

Under HSN 86031000, Powered from an external source of electricity attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Powered from an external source of electricity?

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.

### Any common misclassification issue with Powered from an external source of electricity?

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

### How should mixed supplies be billed when Powered from an external source of electricity is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Powered from an external source of electricity; Nil for exempt items if applicable).

## India's trade performance: HSN Code 86031000 (FY 2024-25)

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

- Exports: ₹125 Cr (−77.46% YoY) — 0.0034% of India's total exports
- Imports: ₹158 Cr (+393.07% YoY) — 0.0026% of India's total imports
- Trade balance: −₹33 Cr (Deficit); surplus rank #9933 of 12657 HSN codes
- Share of Sub-Chapter 8603: 86.45% of its exports; import side 99.98%
- Rank within Sub-Chapter 8603: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: -27.59% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2384 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +215.72% in FY 2020-21
- Contribution to Sub-Ch. 8603: 86.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86031000

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. 8603 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8603 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 864.86 | 0.0379% | — | 99.45% | 260.87 | 0.0073% | — | 98.16% | +603.99 | #394 |
| FY 2019-20 | 121.72 | 0.0055% | −85.93% | 95.86% | 831.44 | 0.0248% | +218.72% | 95.54% | −709.72 | #1801 |
| FY 2020-21 | 384.30 | 0.0179% | +215.72% | 87.97% | 401.25 | 0.0138% | −51.74% | 99.55% | −16.95 | #845 |
| FY 2021-22 | 1,103.08 | 0.0351% | +187.04% | 100.00% | 86.04 | 0.0019% | −78.56% | 100.00% | +1,017.04 | #433 |
| FY 2022-23 | 1,392.94 | 0.0385% | +26.28% | 100.00% | < ₹1 Crore | 0.0000% | −99.93% | 66.67% | +1,392.88 | #369 |
| FY 2023-24 | 553.07 | 0.0153% | −60.29% | 97.38% | 32.04 | 0.0006% | +53,300.00% | 100.00% | +521.03 | #863 |
| FY 2024-25 | 124.68 | 0.0034% | −77.46% | 86.45% | 157.98 | 0.0026% | +393.07% | 99.98% | −33.30 | #2384 |

- CAGR (7-year): exports -27.59%/yr, imports -8.02%/yr (consistently Deficit)

## Key trade insights: HSN Code 86031000 export-import analysis

### Export decline: -27.59% CAGR over 7 years

India's exports under HSN Code 86031000 have declined at a compound annual rate of -27.59% over 7 fiscal years, falling from ₹864.86 Crore in FY 2018-19 to ₹124.68 Crore in FY 2024-25.

### HSN Code 86031000 ranked #2384 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86031000 ranks #2384 out of 12657 HSN codes by total export value. Within Sub-Chapter 8603, it ranks #1 of 2. By trade surplus, it ranks #9933 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 86031000 exports

The strongest single-year export movement for HSN Code 86031000 was recorded in FY 2020-21, when exports surged by 215.72% over the prior year.

### India records a trade deficit of ₹33.30 Crore in HSN Code 86031000 goods

In FY 2024-25, India's imports of ₹157.98 Cr exceeded exports of ₹124.68 Cr, resulting in a trade deficit of ₹33.30 Crore — ranking #9933 of 12657 by surplus magnitude.

### Import growth of -8.02% CAGR signals stable import dependency for Powered from an external source of electricity

India's imports under HSN Code 86031000 have grown at -8.02% CAGR, reaching ₹157.98 Crore in FY 2024-25.

### HSN Code 86031000 contributes 86.45% of Sub-Chapter 8603 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 8603, HSN Code 86031000 ranks #1 by export value — accounting for 86.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.98% share (rank #1).

## Related HSN Codes in Sub-Chapter 8603

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 86031000: Powered from an external source of electricity (this hsn code) | ₹125 Cr |
| #2 | [HSN Code 86039000: Railway or Tramway Vehicles Parts](https://busy.in/hsn/hsn-86039000/) | ₹20 Cr |