---
title: "HSN Code for Railway/Tramway Maintenance Vehicles | HSN 86050000 GST Rate"
description: "Find HSN and GST Rates for 86050000 related to Railway/Tramway Maintenance Vehicles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86050000/"
---

# HSN Code 86050000: Railway/Tramway Maintenance Vehicles

- [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 8605: Railway coaches & special-purpose vans](https://busy.in/hsn/sub-chapter-8605/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86050000 ?

It includes Other | Covered And Closed

### Do e‑way bill and e‑invoice apply for Railway/Tramway Maintenance Vehicles?

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 Railway/Tramway Maintenance Vehicles?

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 Railway/Tramway Maintenance Vehicles?

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 Railway/Tramway Maintenance Vehicles?

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 Railway/Tramway Maintenance Vehicles?

Under HSN 86050000, Railway/Tramway Maintenance Vehicles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 86050000 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹178 Cr (+2,148.93% YoY) — 0.0029% of India's total imports
- Trade balance: −₹178 Cr (Deficit); surplus rank #11234 of 12657 HSN codes

## India export-import trade statistics: HSN Code 86050000

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. 8605 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8605 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,681.24 | 0.0736% | — | 100.00% | 5.31 | 0.0001% | — | 100.00% | +1,675.93 | #187 |
| FY 2019-20 | 709.59 | 0.0322% | −57.79% | 100.00% | < ₹1 Crore | 0.0000% | −96.80% | 100.00% | +709.42 | #475 |
| FY 2020-21 | 35.86 | 0.0017% | −94.95% | 100.00% | Nil | 0.0000% | −100.00% | — | +35.86 | #3411 |
| FY 2021-22 | 784.68 | 0.0250% | +2,088.18% | 100.00% | < ₹1 Crore | 0.0000% | — | 100.00% | +784.65 | #568 |
| FY 2022-23 | 235.61 | 0.0065% | −69.97% | 100.00% | 1.92 | 0.0000% | +6,300.00% | 100.00% | +233.69 | #1563 |
| FY 2023-24 | 82.88 | 0.0023% | −64.82% | 100.00% | 7.91 | 0.0001% | +311.98% | 100.00% | +74.97 | #2829 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | — | 177.89 | 0.0029% | +2,148.93% | 100.00% | −177.89 | — |

- CAGR (7-year): exports —/yr, imports 79.55%/yr (consistently Deficit)

## Key trade insights: HSN Code 86050000 export-import analysis

### Export snapshot for HSN Code 86050000

India exported ₹0.00 Crore worth of Railway/Tramway Maintenance Vehicles in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2021-22 was the strongest growth year for HSN Code 86050000 exports

The strongest single-year export movement for HSN Code 86050000 was recorded in FY 2021-22, when exports surged by 2,088.18% over the prior year.

### India records a trade deficit of ₹177.89 Crore in HSN Code 86050000 goods

In FY 2024-25, India's imports of ₹177.89 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹177.89 Crore — ranking #11234 of 12657 by surplus magnitude.

### Import growth of 79.55% CAGR signals rising demand for Railway/Tramway Maintenance Vehicles

India's imports under HSN Code 86050000 have grown at 79.55% CAGR, reaching ₹177.89 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 8605

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| — | HSN Code 86050000: Railway/Tramway Maintenance Vehicles (this hsn code) | Nil |