---
title: "HSN Code for Parts of railway or tramway locomotives or rolling-stock | Other | HSN 86079990 GST Rate"
description: "Find HSN and GST Rates for 86079990 related to Parts of railway or tramway locomotives or rolling-stock | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-86079990/"
---

# HSN Code 86079990: Parts of railway or tramway locomotives or rolling-stock | 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 |
| --- | --- | --- | --- | --- |
| Other : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86079990 ?

It includes Single axle tractors

### Can we claim ITC on inputs used to trade Parts of railway or tramway locomotives or rolling-stock / Other?

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 Parts of railway or tramway locomotives or rolling-stock / 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.

### How much GST applies to Parts of railway or tramway locomotives or rolling-stock / Other?

Under HSN 86079990, Parts of railway or tramway locomotives or rolling-stock / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Parts of railway or tramway locomotives or rolling-stock / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts of railway or tramway locomotives or rolling-stock / Other; Nil for exempt items if applicable).

### Any common misclassification issue with Parts of railway or tramway locomotives or rolling-stock / Other?

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

## India's trade performance: HSN Code 86079990 (FY 2024-25)

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

- Exports: ₹278 Cr (+47.14% YoY) — 0.0075% of India's total exports
- Imports: ₹390 Cr (−5.58% YoY) — 0.0064% of India's total imports
- Trade balance: −₹112 Cr (Deficit); surplus rank #10886 of 12657 HSN codes
- Share of Sub-Chapter 8607: 21.24% of its exports; import side 9.57%
- Rank within Sub-Chapter 8607: #2 of 15 by export value; import-side #4

### Key metrics

- Export CAGR: 19.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1517 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +77.11% in FY 2023-24
- Contribution to Sub-Ch. 8607: 21.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86079990

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 | 96.75 | 0.0042% | — | 13.14% | 766.90 | 0.0214% | — | 45.11% | −670.15 | #2056 |
| FY 2019-20 | 102.04 | 0.0046% | +5.47% | 19.95% | 472.20 | 0.0141% | −38.43% | 29.82% | −370.16 | #1996 |
| FY 2020-21 | 101.18 | 0.0047% | −0.84% | 21.07% | 350.32 | 0.0120% | −25.81% | 22.24% | −249.14 | #2055 |
| FY 2021-22 | 100.83 | 0.0032% | −0.35% | 19.80% | 318.63 | 0.0070% | −9.05% | 20.02% | −217.80 | #2401 |
| FY 2022-23 | 106.52 | 0.0029% | +5.64% | 15.09% | 407.76 | 0.0071% | +27.97% | 14.55% | −301.24 | #2455 |
| FY 2023-24 | 188.66 | 0.0052% | +77.11% | 15.17% | 412.81 | 0.0074% | +1.24% | 8.18% | −224.15 | #1837 |
| FY 2024-25 | 277.60 | 0.0075% | +47.14% | 21.24% | 389.78 | 0.0064% | −5.58% | 9.57% | −112.18 | #1517 |

- CAGR (7-year): exports 19.21%/yr, imports -10.67%/yr (consistently Deficit)

## Key trade insights: HSN Code 86079990 export-import analysis

### Consistent export growth: 19.21% CAGR over 7 years

India's exports under HSN Code 86079990 have grown at a compound annual rate of 19.21% over 7 fiscal years, rising from ₹96.75 Crore in FY 2018-19 to ₹277.60 Crore in FY 2024-25.

### HSN Code 86079990 ranked #1517 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86079990 ranks #1517 out of 12657 HSN codes by total export value. Within Sub-Chapter 8607, it ranks #2 of 15. By trade surplus, it ranks #10886 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 86079990 exports

The strongest single-year export movement for HSN Code 86079990 was recorded in FY 2023-24, when exports surged by 77.11% over the prior year.

### India records a trade deficit of ₹112.18 Crore in HSN Code 86079990 goods

In FY 2024-25, India's imports of ₹389.78 Cr exceeded exports of ₹277.60 Cr, resulting in a trade deficit of ₹112.18 Crore — ranking #10886 of 12657 by surplus magnitude.

### Import growth of -10.67% CAGR signals stable import dependency for Parts of railway or tramway locomotives or rolling-stock | Other

India's imports under HSN Code 86079990 have grown at -10.67% CAGR, reaching ₹389.78 Crore in FY 2024-25.

### HSN Code 86079990 contributes 21.24% of Sub-Chapter 8607 exports — ranked #2

Among the 15 HSN codes under Sub-Chapter 8607, HSN Code 86079990 ranks #2 by export value — accounting for 21.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.57% share (rank #4).

## 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 (this hsn code) | ₹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 |