---
title: "HSN Code for Buffers & Coupling Devices | HSN 86073010 GST Rate"
description: "Find HSN and GST Rates for 86073010 related to Buffers & Coupling Devices with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86073010/"
---

# HSN Code 86073010: Buffers & Coupling Devices

- [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 |
| --- | --- | --- | --- | --- |
| Hooks and other coupling devices, buffers and parts thereof : Buffers and coupling devices | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86073010 ?

It includes Railway Fixtures| Track Fittings

### Do e‑way bill and e‑invoice apply for Buffers & Coupling Devices?

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.

### Does packaging or labelling change the GST for Buffers & Coupling Devices?

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.

### Any common misclassification issue with Buffers & Coupling Devices?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Buffers & Coupling Devices?

Under HSN 86073010, Buffers & Coupling Devices attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Buffers & Coupling Devices?

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

## India's trade performance: HSN Code 86073010 (FY 2024-25)

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

- Exports: ₹7 Cr (+1.42% YoY) — 0.0002% of India's total exports
- Imports: ₹50 Cr (−10.79% YoY) — 0.0008% of India's total imports
- Trade balance: −₹42 Cr (Deficit); surplus rank #10119 of 12657 HSN codes
- Share of Sub-Chapter 8607: 0.55% of its exports; import side 1.22%
- Rank within Sub-Chapter 8607: #12 of 15 by export value; import-side #10

### Key metrics

- Export CAGR: -13.75% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6202 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +118.94% in FY 2022-23
- Contribution to Sub-Ch. 8607: 0.55% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86073010

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 | 17.34 | 0.0008% | — | 2.35% | 9.36 | 0.0003% | — | 0.55% | +7.98 | #4279 |
| FY 2019-20 | 11.24 | 0.0005% | −35.18% | 2.20% | 24.39 | 0.0007% | +160.58% | 1.54% | −13.15 | #4853 |
| FY 2020-21 | 10.20 | 0.0005% | −9.25% | 2.12% | 28.59 | 0.0010% | +17.22% | 1.82% | −18.39 | #5047 |
| FY 2021-22 | 6.02 | 0.0002% | −40.98% | 1.18% | 40.22 | 0.0009% | +40.68% | 2.53% | −34.20 | #6122 |
| FY 2022-23 | 13.18 | 0.0004% | +118.94% | 1.87% | 40.05 | 0.0007% | −0.42% | 1.43% | −26.87 | #5274 |
| FY 2023-24 | 7.04 | 0.0002% | −46.59% | 0.57% | 55.50 | 0.0010% | +38.58% | 1.10% | −48.46 | #6158 |
| FY 2024-25 | 7.14 | 0.0002% | +1.42% | 0.55% | 49.51 | 0.0008% | −10.79% | 1.22% | −42.37 | #6202 |

- CAGR (7-year): exports -13.75%/yr, imports 32.00%/yr (consistently Deficit)

## Key trade insights: HSN Code 86073010 export-import analysis

### Export decline: -13.75% CAGR over 7 years

India's exports under HSN Code 86073010 have declined at a compound annual rate of -13.75% over 7 fiscal years, falling from ₹17.34 Crore in FY 2018-19 to ₹7.14 Crore in FY 2024-25.

### HSN Code 86073010 ranked #6202 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86073010 ranks #6202 out of 12657 HSN codes by total export value. Within Sub-Chapter 8607, it ranks #12 of 15. By trade surplus, it ranks #10119 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 86073010 exports

The strongest single-year export movement for HSN Code 86073010 was recorded in FY 2022-23, when exports surged by 118.94% over the prior year.

### India records a trade deficit of ₹42.37 Crore in HSN Code 86073010 goods

In FY 2024-25, India's imports of ₹49.51 Cr exceeded exports of ₹7.14 Cr, resulting in a trade deficit of ₹42.37 Crore — ranking #10119 of 12657 by surplus magnitude.

### Import growth of 32.00% CAGR signals rising demand for Buffers & Coupling Devices

India's imports under HSN Code 86073010 have grown at 32.00% CAGR, reaching ₹49.51 Crore in FY 2024-25.

### HSN Code 86073010 contributes 0.55% of Sub-Chapter 8607 exports — ranked #12

Among the 15 HSN codes under Sub-Chapter 8607, HSN Code 86073010 ranks #12 by export value — accounting for 0.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.22% share (rank #10).

## 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 |
| #12 | HSN Code 86073010: Buffers & Coupling Devices (this hsn code) | ₹7 Cr |