--- title: "HSN Code for Four Wheeler Tank Wagons (>23 Tonnes Payload) | HSN 86061010 GST Rate" description: "Find HSN and GST Rates for 86061010 related to Four Wheeler Tank Wagons (>23 Tonnes Payload) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-86061010/" --- # HSN Code 86061010: Four Wheeler Tank Wagons (>23 Tonnes Payload) - [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 8606: Railway goods vans](https://busy.in/hsn/sub-chapter-8606/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Tank wagons and the like : Four wheeler tank wagons of pay-load exceeding 23 tonnes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 86061010 ? It includes Bogie Eight Wheeler Wagons (Payload ≤60 tonnes) ### Does packaging or labelling change the GST for Four Wheeler Tank Wagons (>23 Tonnes Payload)? 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 Four Wheeler Tank Wagons (>23 Tonnes Payload)? 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 Four Wheeler Tank Wagons (>23 Tonnes Payload) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Four Wheeler Tank Wagons (>23 Tonnes Payload); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Four Wheeler Tank Wagons (>23 Tonnes Payload)? 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. ### How much GST applies to Four Wheeler Tank Wagons (>23 Tonnes Payload)? Under HSN 86061010, Four Wheeler Tank Wagons (>23 Tonnes Payload) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 86061010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5420 of 12657 HSN codes - Share of Sub-Chapter 8606: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 8606: #5 of 12 by export value ### Key metrics - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Contribution to Sub-Ch. 8606: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 86061010 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. 8606 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8606 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.08% | −0.02 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | 0.00% | 0.04% | −0.02 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.04 | #10112 | ## Key trade insights: HSN Code 86061010 export-import analysis ### Export snapshot for HSN Code 86061010 India exported ₹0.04 Crore worth of Four Wheeler Tank Wagons (>23 Tonnes Payload) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 86061010 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 86061010 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 8606, it ranks #5 of 12. By trade surplus, it ranks #5420 of 12657. ### India maintains a trade surplus of ₹0.04 Crore in HSN Code 86061010 goods In FY 2024-25, India's exports of ₹0.04 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.04 Crore — ranking #5420 of 12657 by surplus magnitude. ### HSN Code 86061010 contributes 0.01% of Sub-Chapter 8606 exports — ranked #5 Among the 12 HSN codes under Sub-Chapter 8606, HSN Code 86061010 ranks #5 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 8606 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 86069900: Railway or Tramway Goods Vans and Wagons \| Other](https://busy.in/hsn/hsn-86069900/) | ₹265 Cr | | #2 | [HSN Code 86069190: Other \| Covered And Closed](https://busy.in/hsn/hsn-86069190/) | ₹154 Cr | | #3 | [HSN Code 86069290: Other Open Containers with Fixed Sides Higher Than 60 cm](https://busy.in/hsn/hsn-86069290/) | ₹43 Cr | | #4 | [HSN Code 86061090: Tank Wagons And The Like \| Other](https://busy.in/hsn/hsn-86061090/) | < ₹1 Crore | | #5 | HSN Code 86061010: Four Wheeler Tank Wagons (>23 Tonnes Payload) (this hsn code) | < ₹1 Crore | | — | [HSN Code 86061020: Eight Wheeler Tank Wagons (≤60 Tonnes Payload)](https://busy.in/hsn/hsn-86061020/) | Nil | | — | [HSN Code 86063000: Self-Discharging Vans and Wagons](https://busy.in/hsn/hsn-86063000/) | Nil | | — | [HSN Code 86069110: Railway Locomotives Parts](https://busy.in/hsn/hsn-86069110/) | Nil | | — | [HSN Code 86069210: Bogie Eight Wheeler Wagons (Payload ≤60 tonnes)](https://busy.in/hsn/hsn-86069210/) | Nil | | — | [HSN Code 86069220: Broad Gauge Wagons (60-67 Tonnes)](https://busy.in/hsn/hsn-86069220/) | Nil |