---
title: "HSN Code for Specialized Transport Containers | HSN 86090000 GST Rate"
description: "Find HSN and GST Rates for 86090000 related to Specialized Transport Containers with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 86090000: Specialized Transport Containers

- [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 8609: Transport Containers](https://busy.in/hsn/sub-chapter-8609/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 86090000 ?

It includes Garden Tractors (≤1800 cc Engine)

### How should mixed supplies be billed when Specialized Transport Containers is sold with other items?

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

### Can we claim ITC on inputs used to trade Specialized Transport Containers?

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 Specialized Transport Containers?

Under HSN 86090000, Specialized Transport Containers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Specialized Transport Containers?

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

### Does packaging or labelling change the GST for Specialized Transport Containers?

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.

### Do e‑way bill and e‑invoice apply for Specialized Transport Containers?

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.

## India's trade performance: HSN Code 86090000 (FY 2024-25)

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

- Exports: ₹526 Cr (−0.31% YoY) — 0.0143% of India's total exports
- Imports: ₹1,106 Cr (+29.03% YoY) — 0.0182% of India's total imports
- Trade balance: −₹579 Cr (Deficit); surplus rank #11986 of 12657 HSN codes
- Share of Sub-Chapter 8609: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 8609: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 37.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #973 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +77.55% in FY 2020-21
- Contribution to Sub-Ch. 8609: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 86090000

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. 8609 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8609 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 77.12 | 0.0034% | — | 100.00% | 607.79 | 0.0170% | — | 100.00% | −530.67 | #2310 |
| FY 2019-20 | 116.99 | 0.0053% | +51.70% | 100.00% | 548.22 | 0.0164% | −9.80% | 100.00% | −431.23 | #1838 |
| FY 2020-21 | 207.72 | 0.0097% | +77.55% | 100.00% | 765.08 | 0.0263% | +39.56% | 100.00% | −557.36 | #1321 |
| FY 2021-22 | 346.35 | 0.0110% | +66.74% | 100.00% | 1,029.06 | 0.0225% | +34.50% | 100.00% | −682.71 | #1155 |
| FY 2022-23 | 421.42 | 0.0116% | +21.67% | 100.00% | 1,211.42 | 0.0211% | +17.72% | 100.00% | −790.00 | #1057 |
| FY 2023-24 | 527.89 | 0.0146% | +25.26% | 100.00% | 856.89 | 0.0153% | −29.27% | 100.00% | −329.00 | #917 |
| FY 2024-25 | 526.28 | 0.0143% | −0.31% | 100.00% | 1,105.65 | 0.0182% | +29.03% | 100.00% | −579.37 | #973 |

- CAGR (7-year): exports 37.72%/yr, imports 10.49%/yr (consistently Deficit)

## Key trade insights: HSN Code 86090000 export-import analysis

### Consistent export growth: 37.72% CAGR over 7 years

India's exports under HSN Code 86090000 have grown at a compound annual rate of 37.72% over 7 fiscal years, rising from ₹77.12 Crore in FY 2018-19 to ₹526.28 Crore in FY 2024-25.

### HSN Code 86090000 ranked #973 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 86090000 ranks #973 out of 12657 HSN codes by total export value. Within Sub-Chapter 8609, it ranks #1 of 1. By trade surplus, it ranks #11986 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 86090000 exports

The strongest single-year export movement for HSN Code 86090000 was recorded in FY 2020-21, when exports surged by 77.55% over the prior year.

### India records a trade deficit of ₹579.37 Crore in HSN Code 86090000 goods

In FY 2024-25, India's imports of ₹1,105.65 Cr exceeded exports of ₹526.28 Cr, resulting in a trade deficit of ₹579.37 Crore — ranking #11986 of 12657 by surplus magnitude.

### Import growth of 10.49% CAGR signals rising demand for Specialized Transport Containers

India's imports under HSN Code 86090000 have grown at 10.49% CAGR, reaching ₹1,105.65 Crore in FY 2024-25.

### HSN Code 86090000 contributes 100.00% of Sub-Chapter 8609 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 8609, HSN Code 86090000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 8609

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 86090000: Specialized Transport Containers (this hsn code) | ₹526 Cr |