---
title: "HSN Code for Locomotive Parts (Axles and Wheels) | HSN 86071920 GST Rate"
description: "Find HSN and GST Rates for 86071920 related to Locomotive Parts (Axles and Wheels) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86071920/"
---

# HSN Code 86071920: Locomotive Parts (Axles and Wheels)

- [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 8607: Railway parts](https://busy.in/hsn/sub-chapter-8607/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Axles and wheels for locomotives | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86071920 ?

It includes Other : Of locomotives

### Can we claim ITC on inputs used to trade Locomotive Parts (Axles and Wheels)?

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 Locomotive Parts (Axles and Wheels)?

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 should mixed supplies be billed when Locomotive Parts (Axles and Wheels) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Locomotive Parts (Axles and Wheels); Nil for exempt items if applicable).

### Any common misclassification issue with Locomotive Parts (Axles and Wheels)?

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 Locomotive Parts (Axles and Wheels)?

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 Locomotive Parts (Axles and Wheels)?

Under HSN 86071920, Locomotive Parts (Axles and Wheels) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 86071920 (FY 2024-25)

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

- Exports: ₹1 Cr (−88.90% YoY) — 0.0000% of India's total exports
- Imports: ₹277 Cr (+44.93% YoY) — 0.0046% of India's total imports
- Trade balance: −₹276 Cr (Deficit); surplus rank #11546 of 12657 HSN codes
- Share of Sub-Chapter 8607: 0.10% of its exports; import side 6.81%
- Rank within Sub-Chapter 8607: #13 of 15 by export value; import-side #5

### Key metrics

- Export CAGR: -44.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7958 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +40.70% in FY 2022-23
- Contribution to Sub-Ch. 8607: 0.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86071920

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. 8607 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8607 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 48.50 | 0.0021% | — | 6.59% | 15.51 | 0.0004% | — | 0.91% | +32.99 | #2898 |
| FY 2019-20 | 32.97 | 0.0015% | −32.02% | 6.45% | 35.24 | 0.0011% | +127.21% | 2.23% | −2.27 | #3481 |
| FY 2020-21 | 20.77 | 0.0010% | −37.00% | 4.33% | 31.80 | 0.0011% | −9.76% | 2.02% | −11.03 | #4133 |
| FY 2021-22 | 19.41 | 0.0006% | −6.55% | 3.81% | 17.96 | 0.0004% | −43.52% | 1.13% | +1.45 | #4642 |
| FY 2022-23 | 27.31 | 0.0008% | +40.70% | 3.87% | 140.26 | 0.0024% | +680.96% | 5.01% | −112.95 | #4290 |
| FY 2023-24 | 12.34 | 0.0003% | −54.82% | 0.99% | 191.46 | 0.0034% | +36.50% | 3.79% | −179.12 | #5440 |
| FY 2024-25 | 1.37 | 0.0000% | −88.90% | 0.10% | 277.48 | 0.0046% | +44.93% | 6.81% | −276.11 | #7958 |

- CAGR (7-year): exports -44.81%/yr, imports 61.72%/yr (consistently Deficit)

## Key trade insights: HSN Code 86071920 export-import analysis

### Export decline: -44.81% CAGR over 7 years

India's exports under HSN Code 86071920 have declined at a compound annual rate of -44.81% over 7 fiscal years, falling from ₹48.50 Crore in FY 2018-19 to ₹1.37 Crore in FY 2024-25.

### HSN Code 86071920 ranked #7958 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86071920 ranks #7958 out of 12657 HSN codes by total export value. Within Sub-Chapter 8607, it ranks #13 of 15. By trade surplus, it ranks #11546 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 86071920 exports

The strongest single-year export movement for HSN Code 86071920 was recorded in FY 2022-23, when exports surged by 40.70% over the prior year.

### India records a trade deficit of ₹276.11 Crore in HSN Code 86071920 goods

In FY 2024-25, India's imports of ₹277.48 Cr exceeded exports of ₹1.37 Cr, resulting in a trade deficit of ₹276.11 Crore — ranking #11546 of 12657 by surplus magnitude.

### Import growth of 61.72% CAGR signals rising demand for Locomotive Parts (Axles and Wheels)

India's imports under HSN Code 86071920 have grown at 61.72% CAGR, reaching ₹277.48 Crore in FY 2024-25.

### HSN Code 86071920 contributes 0.10% of Sub-Chapter 8607 exports — ranked #13

Among the 15 HSN codes under Sub-Chapter 8607, HSN Code 86071920 ranks #13 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.81% share (rank #5).

## Related HSN Codes in Sub-Chapter 8607

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 86079100: Other : Of locomotives](https://busy.in/hsn/hsn-86079100/) | ₹364 Cr |
| #2 | [HSN Code 86079990: Parts of railway or tramway locomotives or rolling-stock \| Other](https://busy.in/hsn/hsn-86079990/) | ₹278 Cr |
| #3 | [HSN Code 86079920: Parts of tramway/locomotive stock](https://busy.in/hsn/hsn-86079920/) | ₹113 Cr |
| #4 | [HSN Code 86071200: Other Bogies & Bissel-Bogies](https://busy.in/hsn/hsn-86071200/) | ₹97 Cr |
| #5 | [HSN Code 86072100: Air brakes and parts](https://busy.in/hsn/hsn-86072100/) | ₹96 Cr |
| #6 | [HSN Code 86071990: Other Axle/Wheel Parts](https://busy.in/hsn/hsn-86071990/) | ₹94 Cr |
| #7 | [HSN Code 86079910: Parts of railway coach: Other](https://busy.in/hsn/hsn-86079910/) | ₹77 Cr |
| #8 | [HSN Code 86071930: Axle Box (Lubricating)](https://busy.in/hsn/hsn-86071930/) | ₹54 Cr |
| #9 | [HSN Code 86073090: Coupling devices](https://busy.in/hsn/hsn-86073090/) | ₹43 Cr |
| #10 | [HSN Code 86072900: Brakes and Parts (Other)](https://busy.in/hsn/hsn-86072900/) | ₹41 Cr |
| #13 | HSN Code 86071920: Locomotive Parts (Axles and Wheels) (this hsn code) | ₹1 Cr |