---
title: "HSN Code for Other : Of locomotives | HSN 86079100 GST Rate"
description: "Find HSN and GST Rates for 86079100 related to Other : Of locomotives with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86079100/"
---

# HSN Code 86079100: Other : Of locomotives

- [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 |
| --- | --- | --- | --- | --- |
| Other : Of locomotives | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86079100 ?

It includes Railway Equipment| Traffic Control Equipment

### Does packaging or labelling change the GST for Other : Of locomotives?

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 Other : Of locomotives?

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 Other : Of locomotives?

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.

### Can we claim ITC on inputs used to trade Other : Of locomotives?

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

### How much GST applies to Other : Of locomotives?

Under HSN 86079100, Other : Of locomotives attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 86079100 (FY 2024-25)

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

- Exports: ₹364 Cr (+18.86% YoY) — 0.0099% of India's total exports
- Imports: ₹154 Cr (+10.33% YoY) — 0.0025% of India's total imports
- Trade balance: ₹210 Cr (Surplus); surplus rank #1117 of 12657 HSN codes
- Share of Sub-Chapter 8607: 27.83% of its exports; import side 3.77%
- Rank within Sub-Chapter 8607: #1 of 15 by export value; import-side #6

### Key metrics

- Export CAGR: 24.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1262 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +218.18% in FY 2023-24
- Contribution to Sub-Ch. 8607: 27.83% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86079100

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 | 96.84 | 0.0042% | — | 13.15% | 171.46 | 0.0048% | — | 10.09% | −74.62 | #2055 |
| FY 2019-20 | 30.39 | 0.0014% | −68.62% | 5.94% | 171.79 | 0.0051% | +0.19% | 10.85% | −141.40 | #3581 |
| FY 2020-21 | 81.62 | 0.0038% | +168.58% | 17.00% | 129.73 | 0.0045% | −24.48% | 8.24% | −48.11 | #2303 |
| FY 2021-22 | 43.74 | 0.0014% | −46.41% | 8.59% | 93.75 | 0.0021% | −27.73% | 5.89% | −50.01 | #3551 |
| FY 2022-23 | 96.17 | 0.0027% | +119.87% | 13.63% | 95.06 | 0.0017% | +1.40% | 3.39% | +1.11 | #2584 |
| FY 2023-24 | 305.99 | 0.0085% | +218.18% | 24.61% | 139.16 | 0.0025% | +46.39% | 2.76% | +166.83 | #1371 |
| FY 2024-25 | 363.71 | 0.0099% | +18.86% | 27.83% | 153.54 | 0.0025% | +10.33% | 3.77% | +210.17 | #1262 |

- CAGR (7-year): exports 24.68%/yr, imports -1.82%/yr (consistently Surplus)

## Key trade insights: HSN Code 86079100 export-import analysis

### Consistent export growth: 24.68% CAGR over 7 years

India's exports under HSN Code 86079100 have grown at a compound annual rate of 24.68% over 7 fiscal years, rising from ₹96.84 Crore in FY 2018-19 to ₹363.71 Crore in FY 2024-25.

### HSN Code 86079100 ranked #1262 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86079100 ranks #1262 out of 12657 HSN codes by total export value. Within Sub-Chapter 8607, it ranks #1 of 15. By trade surplus, it ranks #1117 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 86079100 exports

The strongest single-year export movement for HSN Code 86079100 was recorded in FY 2023-24, when exports surged by 218.18% over the prior year.

### India maintains a trade surplus of ₹210.17 Crore in HSN Code 86079100 goods

In FY 2024-25, India's exports of ₹363.71 Cr exceeded imports of ₹153.54 Cr, resulting in a trade surplus of ₹210.17 Crore — ranking #1117 of 12657 by surplus magnitude.

### Import growth of -1.82% CAGR signals stable import dependency for Other : Of locomotives

India's imports under HSN Code 86079100 have grown at -1.82% CAGR, reaching ₹153.54 Crore in FY 2024-25.

### HSN Code 86079100 contributes 27.83% of Sub-Chapter 8607 exports — ranked #1

Among the 15 HSN codes under Sub-Chapter 8607, HSN Code 86079100 ranks #1 by export value — accounting for 27.83% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.77% share (rank #6).

## 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 (this hsn code) | ₹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 |