--- title: "HSN Code for Railway or Tramway Vehicles Parts | HSN 86039000 GST Rate" description: "Find HSN and GST Rates for 86039000 related to Railway or Tramway Vehicles Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-86039000/" --- # HSN Code 86039000: Railway or Tramway Vehicles Parts - [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 | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 86039000 ? It includes Railway Locomotives Parts ### How should mixed supplies be billed when Railway or Tramway Vehicles Parts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Railway or Tramway Vehicles Parts; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Railway or Tramway Vehicles Parts? 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 Railway or Tramway Vehicles Parts? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Railway or Tramway Vehicles Parts? Under HSN 86039000, Railway or Tramway Vehicles Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Railway or Tramway Vehicles Parts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Railway or Tramway Vehicles Parts? 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. ## India's trade performance: HSN Code 86039000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (+31.36% YoY) — 0.0005% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹20 Cr (Surplus); surplus rank #2834 of 12657 HSN codes - Share of Sub-Chapter 8603: 13.56% of its exports; import side 0.01% - Rank within Sub-Chapter 8603: #2 of 2 by export value; import-side #2 ### Key metrics - Export CAGR: 26.51% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4912 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,48,800.00% in FY 2023-24 - Contribution to Sub-Ch. 8603: 13.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 86039000 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 | 4.77 | 0.0002% | — | 0.55% | 4.90 | 0.0001% | — | 1.84% | −0.13 | #5919 | | FY 2019-20 | 5.25 | 0.0002% | +10.06% | 4.13% | 38.83 | 0.0012% | +692.45% | 4.46% | −33.58 | #5795 | | FY 2020-21 | 52.56 | 0.0024% | +901.14% | 12.03% | 1.83 | 0.0001% | −95.29% | 0.45% | +50.73 | #2852 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 22.22% | −0.01 | #10292 | | FY 2023-24 | 14.89 | 0.0004% | +1,48,800.00% | 2.62% | Nil | 0.0000% | −100.00% | 0.00% | +14.89 | #5172 | | FY 2024-25 | 19.56 | 0.0005% | +31.36% | 13.56% | < ₹1 Crore | 0.0000% | — | 0.01% | +19.54 | #4912 | - CAGR (7-year): exports 26.51%/yr, imports -60.02%/yr (consistently Surplus) ## Key trade insights: HSN Code 86039000 export-import analysis ### Consistent export growth: 26.51% CAGR over 7 years India's exports under HSN Code 86039000 have grown at a compound annual rate of 26.51% over 7 fiscal years, rising from ₹4.77 Crore in FY 2018-19 to ₹19.56 Crore in FY 2024-25. ### HSN Code 86039000 ranked #4912 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 86039000 ranks #4912 out of 12657 HSN codes by total export value. Within Sub-Chapter 8603, it ranks #2 of 2. By trade surplus, it ranks #2834 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 86039000 exports The strongest single-year export movement for HSN Code 86039000 was recorded in FY 2023-24, when exports surged by 1,48,800.00% over the prior year. ### India maintains a trade surplus of ₹19.54 Crore in HSN Code 86039000 goods In FY 2024-25, India's exports of ₹19.56 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹19.54 Crore — ranking #2834 of 12657 by surplus magnitude. ### Import growth of -60.02% CAGR signals stable import dependency for Railway or Tramway Vehicles Parts India's imports under HSN Code 86039000 have grown at -60.02% CAGR, reaching ₹0.02 Crore in FY 2024-25. ### HSN Code 86039000 contributes 13.56% of Sub-Chapter 8603 exports — ranked #2 Among the 2 HSN codes under Sub-Chapter 8603, HSN Code 86039000 ranks #2 by export value — accounting for 13.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #2). ## 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](https://busy.in/hsn/hsn-86031000/) | ₹125 Cr | | #2 | HSN Code 86039000: Railway or Tramway Vehicles Parts (this hsn code) | ₹20 Cr |