---
title: "HSN Code for Car Radio Receivers (with Recorder/Reproducer) | HSN 86040000 GST Rate"
description: "Find HSN and GST Rates for 86040000 related to Car Radio Receivers (with Recorder/Reproducer) with BUSY Accounting - The reliable source for HSN and GST details in India."
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---

# HSN Code 86040000: Car Radio Receivers (with Recorder/Reproducer)

- [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 8604: Railway Maintenance Vehicles](https://busy.in/hsn/sub-chapter-8604/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners,  testing coaches and track inspection vehicles) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86040000 ?

It includes Other Railway Locomotive Parts

### Any common misclassification issue with Car Radio Receivers (with Recorder/Reproducer)?

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 Car Radio Receivers (with Recorder/Reproducer)?

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.

### Do e‑way bill and e‑invoice apply for Car Radio Receivers (with Recorder/Reproducer)?

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 Car Radio Receivers (with Recorder/Reproducer)?

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

### How should mixed supplies be billed when Car Radio Receivers (with Recorder/Reproducer) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Car Radio Receivers (with Recorder/Reproducer); Nil for exempt items if applicable).

## India's trade performance: HSN Code 86040000 (FY 2024-25)

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

- Exports: ₹119 Cr (+108.91% YoY) — 0.0032% of India's total exports
- Imports: ₹580 Cr (+115.25% YoY) — 0.0095% of India's total imports
- Trade balance: −₹460 Cr (Deficit); surplus rank #11840 of 12657 HSN codes
- Share of Sub-Chapter 8604: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 8604: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 61.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2444 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,590.09% in FY 2023-24
- Contribution to Sub-Ch. 8604: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86040000

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. 8604 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8604 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 6.81 | 0.0003% | — | 100.00% | 509.55 | 0.0142% | — | 100.00% | −502.74 | #5460 |
| FY 2019-20 | 25.50 | 0.0012% | +274.45% | 100.00% | 275.82 | 0.0082% | −45.87% | 100.00% | −250.32 | #3800 |
| FY 2020-21 | 21.35 | 0.0010% | −16.27% | 100.00% | 977.93 | 0.0336% | +254.55% | 100.00% | −956.58 | #4101 |
| FY 2021-22 | 110.36 | 0.0035% | +416.91% | 100.00% | 998.81 | 0.0219% | +2.14% | 100.00% | −888.45 | #2276 |
| FY 2022-23 | 2.12 | 0.0001% | −98.08% | 100.00% | 960.11 | 0.0167% | −3.87% | 100.00% | −957.99 | #7379 |
| FY 2023-24 | 57.03 | 0.0016% | +2,590.09% | 100.00% | 269.27 | 0.0048% | −71.95% | 100.00% | −212.24 | #3345 |
| FY 2024-25 | 119.14 | 0.0032% | +108.91% | 100.00% | 579.60 | 0.0095% | +115.25% | 100.00% | −460.46 | #2444 |

- CAGR (7-year): exports 61.12%/yr, imports 2.17%/yr (consistently Deficit)

## Key trade insights: HSN Code 86040000 export-import analysis

### Consistent export growth: 61.12% CAGR over 7 years

India's exports under HSN Code 86040000 have grown at a compound annual rate of 61.12% over 7 fiscal years, rising from ₹6.81 Crore in FY 2018-19 to ₹119.14 Crore in FY 2024-25.

### HSN Code 86040000 ranked #2444 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86040000 ranks #2444 out of 12657 HSN codes by total export value. Within Sub-Chapter 8604, it ranks #1 of 1. By trade surplus, it ranks #11840 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 86040000 exports

The strongest single-year export movement for HSN Code 86040000 was recorded in FY 2023-24, when exports surged by 2,590.09% over the prior year.

### India records a trade deficit of ₹460.46 Crore in HSN Code 86040000 goods

In FY 2024-25, India's imports of ₹579.60 Cr exceeded exports of ₹119.14 Cr, resulting in a trade deficit of ₹460.46 Crore — ranking #11840 of 12657 by surplus magnitude.

### Import growth of 2.17% CAGR signals stable import dependency for Car Radio Receivers (with Recorder/Reproducer)

India's imports under HSN Code 86040000 have grown at 2.17% CAGR, reaching ₹579.60 Crore in FY 2024-25.

### HSN Code 86040000 contributes 100.00% of Sub-Chapter 8604 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 8604, HSN Code 86040000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 8604

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 86040000: Car Radio Receivers (with Recorder/Reproducer) (this hsn code) | ₹119 Cr |