---
title: "HSN Code for Brakes and Parts (Other) | HSN 86072900 GST Rate"
description: "Find HSN and GST Rates for 86072900 related to Brakes and Parts (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86072900/"
---

# HSN Code 86072900: Brakes and Parts (Other)

- [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 |
| --- | --- | --- | --- | --- |
| Brakes and parts thereof : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86072900 ?

It includes Parts of railway or tramway locomotives or rolling-stock | Other

### Can we claim ITC on inputs used to trade Brakes and Parts (Other)?

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 Brakes and Parts (Other) is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Brakes and Parts (Other)?

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 Brakes and Parts (Other)?

Under HSN 86072900, Brakes and Parts (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Brakes and Parts (Other)?

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.

## India's trade performance: HSN Code 86072900 (FY 2024-25)

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

- Exports: ₹41 Cr (+71.09% YoY) — 0.0011% of India's total exports
- Imports: ₹39 Cr (−40.94% YoY) — 0.0006% of India's total imports
- Trade balance: ₹2 Cr (Surplus); surplus rank #4142 of 12657 HSN codes
- Share of Sub-Chapter 8607: 3.16% of its exports; import side 0.95%
- Rank within Sub-Chapter 8607: #10 of 15 by export value; import-side #13

### Key metrics

- Export CAGR: -4.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3880 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +71.09% in FY 2024-25
- Contribution to Sub-Ch. 8607: 3.16% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86072900

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 | 53.45 | 0.0023% | — | 7.26% | 99.90 | 0.0028% | — | 5.88% | −46.45 | #2757 |
| FY 2019-20 | 59.60 | 0.0027% | +11.51% | 11.65% | 95.00 | 0.0028% | −4.90% | 6.00% | −35.40 | #2647 |
| FY 2020-21 | 35.11 | 0.0016% | −41.09% | 7.31% | 80.92 | 0.0028% | −14.82% | 5.14% | −45.81 | #3440 |
| FY 2021-22 | 18.35 | 0.0006% | −47.74% | 3.60% | 59.63 | 0.0013% | −26.31% | 3.75% | −41.28 | #4704 |
| FY 2022-23 | 19.06 | 0.0005% | +3.87% | 2.70% | 43.36 | 0.0008% | −27.28% | 1.55% | −24.30 | #4736 |
| FY 2023-24 | 24.14 | 0.0007% | +26.65% | 1.94% | 65.76 | 0.0012% | +51.66% | 1.30% | −41.62 | #4503 |
| FY 2024-25 | 41.30 | 0.0011% | +71.09% | 3.16% | 38.84 | 0.0006% | −40.94% | 0.95% | +2.46 | #3880 |

- CAGR (7-year): exports -4.21%/yr, imports -14.57%/yr (consistently Surplus)

## Key trade insights: HSN Code 86072900 export-import analysis

### Export decline: -4.21% CAGR over 7 years

India's exports under HSN Code 86072900 have declined at a compound annual rate of -4.21% over 7 fiscal years, falling from ₹53.45 Crore in FY 2018-19 to ₹41.30 Crore in FY 2024-25.

### HSN Code 86072900 ranked #3880 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86072900 ranks #3880 out of 12657 HSN codes by total export value. Within Sub-Chapter 8607, it ranks #10 of 15. By trade surplus, it ranks #4142 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 86072900 exports

The strongest single-year export movement for HSN Code 86072900 was recorded in FY 2024-25, when exports surged by 71.09% over the prior year.

### India maintains a trade surplus of ₹2.46 Crore in HSN Code 86072900 goods

In FY 2024-25, India's exports of ₹41.30 Cr exceeded imports of ₹38.84 Cr, resulting in a trade surplus of ₹2.46 Crore — ranking #4142 of 12657 by surplus magnitude.

### Import growth of -14.57% CAGR signals stable import dependency for Brakes and Parts (Other)

India's imports under HSN Code 86072900 have grown at -14.57% CAGR, reaching ₹38.84 Crore in FY 2024-25.

### HSN Code 86072900 contributes 3.16% of Sub-Chapter 8607 exports — ranked #10

Among the 15 HSN codes under Sub-Chapter 8607, HSN Code 86072900 ranks #10 by export value — accounting for 3.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.95% share (rank #13).

## 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) (this hsn code) | ₹41 Cr |