---
title: "HSN Code for Coupling devices | HSN 86073090 GST Rate"
description: "Find HSN and GST Rates for 86073090 related to Coupling devices with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86073090/"
---

# HSN Code 86073090: 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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86073090 ?

It includes Micrometers, calipers and gauges : Gauges : Plug

### Does packaging or labelling change the GST for 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.

### Can we claim ITC on inputs used to trade 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.

### Any common misclassification issue with 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.

### Do e‑way bill and e‑invoice apply for 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.

### How much GST applies to Coupling devices?

Under HSN 86073090, Coupling devices attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 86073090 (FY 2024-25)

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

- Exports: ₹43 Cr (−21.00% YoY) — 0.0012% of India's total exports
- Imports: ₹54 Cr (+13.98% YoY) — 0.0009% of India's total imports
- Trade balance: −₹11 Cr (Deficit); surplus rank #9162 of 12657 HSN codes
- Share of Sub-Chapter 8607: 3.27% of its exports; import side 1.33%
- Rank within Sub-Chapter 8607: #9 of 15 by export value; import-side #9

### Key metrics

- Export CAGR: -0.73% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3842 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +106.94% in FY 2021-22
- Contribution to Sub-Ch. 8607: 3.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86073090

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 | 44.65 | 0.0020% | — | 6.06% | 85.43 | 0.0024% | — | 5.02% | −40.78 | #3030 |
| FY 2019-20 | 30.48 | 0.0014% | −31.74% | 5.96% | 44.27 | 0.0013% | −48.18% | 2.80% | −13.79 | #3577 |
| FY 2020-21 | 13.69 | 0.0006% | −55.09% | 2.85% | 37.78 | 0.0013% | −14.66% | 2.40% | −24.09 | #4694 |
| FY 2021-22 | 28.33 | 0.0009% | +106.94% | 5.56% | 35.47 | 0.0008% | −6.11% | 2.23% | −7.14 | #4113 |
| FY 2022-23 | 55.30 | 0.0015% | +95.20% | 7.84% | 29.76 | 0.0005% | −16.10% | 1.06% | +25.54 | #3339 |
| FY 2023-24 | 54.10 | 0.0015% | −2.17% | 4.35% | 47.58 | 0.0008% | +59.88% | 0.94% | +6.52 | #3409 |
| FY 2024-25 | 42.74 | 0.0012% | −21.00% | 3.27% | 54.23 | 0.0009% | +13.98% | 1.33% | −11.49 | #3842 |

- CAGR (7-year): exports -0.73%/yr, imports -7.29%/yr (consistently Deficit)

## Key trade insights: HSN Code 86073090 export-import analysis

### Export decline: -0.73% CAGR over 7 years

India's exports under HSN Code 86073090 have declined at a compound annual rate of -0.73% over 7 fiscal years, falling from ₹44.65 Crore in FY 2018-19 to ₹42.74 Crore in FY 2024-25.

### HSN Code 86073090 ranked #3842 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86073090 ranks #3842 out of 12657 HSN codes by total export value. Within Sub-Chapter 8607, it ranks #9 of 15. By trade surplus, it ranks #9162 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 86073090 exports

The strongest single-year export movement for HSN Code 86073090 was recorded in FY 2021-22, when exports surged by 106.94% over the prior year.

### India records a trade deficit of ₹11.49 Crore in HSN Code 86073090 goods

In FY 2024-25, India's imports of ₹54.23 Cr exceeded exports of ₹42.74 Cr, resulting in a trade deficit of ₹11.49 Crore — ranking #9162 of 12657 by surplus magnitude.

### Import growth of -7.29% CAGR signals stable import dependency for Coupling devices

India's imports under HSN Code 86073090 have grown at -7.29% CAGR, reaching ₹54.23 Crore in FY 2024-25.

### HSN Code 86073090 contributes 3.27% of Sub-Chapter 8607 exports — ranked #9

Among the 15 HSN codes under Sub-Chapter 8607, HSN Code 86073090 ranks #9 by export value — accounting for 3.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.33% share (rank #9).

## 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 (this hsn code) | ₹43 Cr |
| #10 | [HSN Code 86072900: Brakes and Parts (Other)](https://busy.in/hsn/hsn-86072900/) | ₹41 Cr |