--- title: "8604 HSN Code | HSN Code for Railway Maintenance Vehicles in India" description: "Know more about 8604 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8604 covering Railway Maintenance Vehicles." canonical: "https://busy.in/hsn/sub-chapter-8604/" --- # HSN Sub-chapter 8604: Railway Maintenance Vehicles Railway or tramway maintenance or service vehicles whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners,testing coaches and track inspection vehicles) 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 | | --- | --- | | 86040000 | [Car Radio Receivers (with Recorder/Reproducer)](https://busy.in/hsn/hsn-86040000/) | ## Frequently asked questions ### What products are classified under HSN 8604 It includes Railway Maintenance Vehicles ### If I repair and return Railway Maintenance Vehicles, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Can reverse charge ever apply to transactions involving Railway Maintenance Vehicles? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Railway Maintenance Vehicles are forward charge. Check the current notifications for any special cases before deciding. ### Any import/export nuance for Railway Maintenance Vehicles? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### Do spares or accessories of Railway Maintenance Vehicles follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How do I bill a kit or combo that includes Railway Maintenance Vehicles? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### How should I document Railway Maintenance Vehicles sent for job work? Use a delivery challan for sending Railway Maintenance Vehicles 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. ## India's trade performance: HSN Sub-Chapter 8604 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹119 Cr (+108.91% YoY) — 0.0032% of India's total exports - Imports: ₹580 Cr (+115.25% YoY) — 0.0095% of India's total imports - Trade balance: −₹460 Cr (Deficit); surplus rank #859 of 1233 sub-chapters - Share of Chapter 86: 3.95% of its exports; import side 9.16% - Rank within Chapter 86: #6 of 9 by export value; import-side #3 ### Key metrics - Export CAGR: 61.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #801 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +2,590.09% in FY 2023-24 - Contribution to Ch. 86: 3.95% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8604 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 | 6.81 | 0.0003% | — | 0.19% | 509.55 | 0.0142% | — | 10.35% | −502.74 | #1035 | | FY 2019-20 | 25.50 | 0.0012% | +274.45% | 1.40% | 275.82 | 0.0082% | −45.87% | 7.95% | −250.32 | #919 | | FY 2020-21 | 21.35 | 0.0010% | −16.27% | 1.68% | 977.93 | 0.0336% | +254.55% | 25.49% | −956.58 | #939 | | FY 2021-22 | 110.36 | 0.0035% | +416.91% | 3.56% | 998.81 | 0.0219% | +2.14% | 26.21% | −888.45 | #767 | | FY 2022-23 | 2.12 | 0.0001% | −98.08% | 0.07% | 960.11 | 0.0167% | −3.87% | 18.35% | −957.99 | #1110 | | FY 2023-24 | 57.03 | 0.0016% | +2,590.09% | 2.19% | 269.27 | 0.0048% | −71.95% | 4.19% | −212.24 | #887 | | FY 2024-25 | 119.14 | 0.0032% | +108.91% | 3.95% | 579.60 | 0.0095% | +115.25% | 9.16% | −460.46 | #801 | - CAGR (7-year): exports 61.12%/yr, imports 2.17%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8604 export-import analysis ### Consistent export growth: 61.12% CAGR over 7 years India's exports under HSN Sub-Chapter 8604 have grown at a compound annual rate of 61.12% over 7 fiscal years, rising from ₹6.81 Crore in FY 2018-19 to ₹119.14 Crore in FY 2024-25. ### HSN Sub-Chapter 8604 ranked #801 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8604 ranks #801 out of 1233 sub-chapters by total export value. Within Chapter 86, it ranks #6 of 9. By trade surplus, it ranks #859 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 8604 exports The strongest single-year export movement for HSN Sub-Chapter 8604 was recorded in FY 2023-24, when exports surged by 2,590.09% over the prior year. ### India records a trade deficit of ₹460.46 Crore in HSN Sub-Chapter 8604 goods In FY 2024-25, India's imports of ₹579.60 Cr exceeded exports of ₹119.14 Cr, resulting in a trade deficit of ₹460.46 Crore — ranking #859 of 1233 by surplus magnitude. ### Import growth of 2.17% CAGR signals stable import dependency for Railway Maintenance Vehicles India's imports under HSN Sub-Chapter 8604 have grown at 2.17% CAGR, reaching ₹579.60 Crore in FY 2024-25. ### HSN Sub-Chapter 8604 contributes 3.95% of Chapter 86 exports — ranked #6 Among the 9 sub-chapters under Chapter 86, HSN Sub-Chapter 8604 ranks #6 by export value — accounting for 3.95% of the chapter's total exports in FY 2024-25. On the import side, it holds 9.16% share (rank #3). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-8601/) | Nil | | — | [HSN Sub-Chapter 8605: Railway coaches & special-purpose vans](https://busy.in/hsn/sub-chapter-8605/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 8601 | [Electric rail locomotives](https://busy.in/hsn/sub-chapter-8601/) | | 8602 | [Rail locomotives; tender](https://busy.in/hsn/sub-chapter-8602/) | | 8603 | [Self-propelled rail vehicles](https://busy.in/hsn/sub-chapter-8603/) | | 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/) |