--- title: "8601 HSN Code | HSN Code for Electric rail locomotives in India" description: "Know more about 8601 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8601 covering Electric rail locomotives." canonical: "https://busy.in/hsn/sub-chapter-8601/" --- # HSN Sub-chapter 8601: Electric rail locomotives Rail locomotives powered from an external source of electricity or by electric accumulators Part of [Chapter 86: Tramway/Railway Locomotives & Rolling Stock](https://busy.in/hsn/chapter-86/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 86011000 | [Powered from an external source of electricity](https://busy.in/hsn/hsn-86011000/) | | 86012000 | [Powered By Electric Accumulators](https://busy.in/hsn/hsn-86012000/) | ## Frequently asked questions ### What products are classified under HSN 8601 It includes Electric rail locomotives ### Can reverse charge ever apply to transactions involving Electric rail locomotives? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Electric rail locomotives are forward charge. Check the current notifications for any special cases before deciding. ### Is the composition scheme suitable if I mainly trade Electric rail locomotives? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### How are warranty replacements of Electric rail locomotives handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### How should I document Electric rail locomotives sent for job work? Use a delivery challan for sending Electric rail locomotives to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Can I claim ITC on inputs and services used for Electric rail locomotives? If your outward supply of Electric rail locomotives is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Does packaging or branding change how GST applies to Electric rail locomotives? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electric rail locomotives is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ## India's trade performance: HSN Sub-Chapter 8601 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: ₹22 Cr (−41.03% YoY) — 0.0004% of India's total imports - Trade balance: −₹22 Cr (Deficit); surplus rank #623 of 1233 sub-chapters - Share of Chapter 86: 0.00% of its exports; import side 0.34% ### Key metrics - Peak growth year: +2,300.00% in FY 2022-23 - Contribution to Ch. 86: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8601 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 Ch. 86 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 86 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 9.94 | 0.0003% | — | 0.20% | −9.70 | #1169 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 11.80 | 0.0004% | +18.71% | 0.34% | −11.80 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 25.63 | 0.0009% | +117.20% | 0.67% | −25.63 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | 4.97 | 0.0001% | −80.61% | 0.13% | −4.96 | #1200 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +2,300.00% | 0.01% | 34.12 | 0.0006% | +586.52% | 0.65% | −33.88 | #1167 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −70.83% | 0.00% | 36.53 | 0.0007% | +7.06% | 0.57% | −36.46 | #1194 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 21.54 | 0.0004% | −41.03% | 0.34% | −21.54 | — | - CAGR (7-year): exports —/yr, imports 13.76%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8601 export-import analysis ### Export snapshot for HSN Sub-Chapter 8601 India exported ₹0.00 Crore worth of Electric rail locomotives in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8601 exports The strongest single-year export movement for HSN Sub-Chapter 8601 was recorded in FY 2022-23, when exports surged by 2,300.00% over the prior year. ### India records a trade deficit of ₹21.54 Crore in HSN Sub-Chapter 8601 goods In FY 2024-25, India's imports of ₹21.54 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹21.54 Crore — ranking #623 of 1233 by surplus magnitude. ### Import growth of 13.76% CAGR signals rising demand for Electric rail locomotives India's imports under HSN Sub-Chapter 8601 have grown at 13.76% CAGR, reaching ₹21.54 Crore in FY 2024-25. ## Related Sub-Chapters in Chapter 86 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 8607: Railway parts](https://busy.in/hsn/sub-chapter-8607/) | ₹1,307 Cr | | #2 | [HSN Sub-Chapter 8609: Transport Containers](https://busy.in/hsn/sub-chapter-8609/) | ₹526 Cr | | #3 | [HSN Sub-Chapter 8606: Railway goods vans](https://busy.in/hsn/sub-chapter-8606/) | ₹462 Cr | | #4 | [HSN Sub-Chapter 8602: Rail locomotives; tender](https://busy.in/hsn/sub-chapter-8602/) | ₹358 Cr | | #5 | [HSN Sub-Chapter 8603: Self-propelled rail vehicles](https://busy.in/hsn/sub-chapter-8603/) | ₹144 Cr | | #6 | [HSN Sub-Chapter 8604: Railway Maintenance Vehicles](https://busy.in/hsn/sub-chapter-8604/) | ₹119 Cr | | #7 | [HSN Sub-Chapter 8608: Railway or road signalling equipment](https://busy.in/hsn/sub-chapter-8608/) | ₹102 Cr | | — | HSN Sub-Chapter 8601: Electric rail locomotives (this hsn sub-chapter) | Nil | | — | [HSN Sub-Chapter 8605: Railway coaches & special-purpose vans](https://busy.in/hsn/sub-chapter-8605/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 8602 | [Rail locomotives; tender](https://busy.in/hsn/sub-chapter-8602/) | | 8603 | [Self-propelled rail vehicles](https://busy.in/hsn/sub-chapter-8603/) | | 8604 | [Railway Maintenance Vehicles](https://busy.in/hsn/sub-chapter-8604/) | | 8605 | [Railway coaches & special-purpose vans](https://busy.in/hsn/sub-chapter-8605/) | | 8606 | [Railway goods vans](https://busy.in/hsn/sub-chapter-8606/) | | 8607 | [Railway parts](https://busy.in/hsn/sub-chapter-8607/) | | 8608 | [Railway or road signalling equipment](https://busy.in/hsn/sub-chapter-8608/) | | 8609 | [Transport Containers](https://busy.in/hsn/sub-chapter-8609/) |