8604 HSN Code: Railway Maintenance Vehicles

HSN Sub Chapter 8604 represents Railway Maintenance Vehicles under GST classification. This code helps businesses identify Railway Maintenance Vehicles correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8604, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Railway Maintenance Vehicles.

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New GST Rate for HSN Code 8604

GST Rate for Railway Maintenance Vehicles under HSN Code 8604. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

86

HSN Code

8604

HSN Description

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)

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8604

Following tariff HSN codes fall under Railway Maintenance Vehicles.

Tariff HSN

86040000

Description

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)

India’s Trade Performance — HSN Sub-Chapter 8604 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹119 Cr

+108.91% vs FY 2023-24

0.0032% of India’s total exports

India’s Imports

FY 2024-25

₹580 Cr

+115.25% vs FY 2023-24

0.0095% of India’s total imports

Trade Balance

FY 2024-25

−₹460 Cr

Trade Deficit

Surplus rank #859 of 1233 subchapters

% of Chapter 86

FY 2024-25

3.95%

Share of Chapter 86’s total exports in FY 2024-25

Import side: 9.16% of Chapter 86’s imports

Rank Within Chapter 86

FY 2024-25

#6 of 9

Position by export value among subchapters in Chapter 86

Import-side rank: #3 of 9

At a glance

61.12%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#801

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+2,590.09%

Peak Growth Year

FY 2023-24 · strongest single-year move

3.95%

Contribution to Ch. 86

Share of Chapter 86 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1035

Balance

−502.74

Exports

6.81 ₹ Cr

0.0003% share

— YoY

0.19% of Ch. 86

Imports

509.55 ₹ Cr

0.0142% share

— YoY

10.35% of Ch. 86

FY 2019-20 Exp. Rank #919

Balance

−250.32

Exports

25.50 ₹ Cr

0.0012% share

+274.45% YoY

1.40% of Ch. 86

Imports

275.82 ₹ Cr

0.0082% share

−45.87% YoY

7.95% of Ch. 86

FY 2020-21 Exp. Rank #939

Balance

−956.58

Exports

21.35 ₹ Cr

0.0010% share

−16.27% YoY

1.68% of Ch. 86

Imports

977.93 ₹ Cr

0.0336% share

+254.55% YoY

25.49% of Ch. 86

FY 2021-22 Exp. Rank #767

Balance

−888.45

Exports

110.36 ₹ Cr

0.0035% share

+416.91% YoY

3.56% of Ch. 86

Imports

998.81 ₹ Cr

0.0219% share

+2.14% YoY

26.21% of Ch. 86

FY 2022-23 Exp. Rank #1110

Balance

−957.99

Exports

2.12 ₹ Cr

0.0001% share

−98.08% YoY

0.07% of Ch. 86

Imports

960.11 ₹ Cr

0.0167% share

−3.87% YoY

18.35% of Ch. 86

FY 2023-24 Exp. Rank #887

Balance

−212.24

Exports

57.03 ₹ Cr

0.0016% share

+2,590.09% YoY

2.19% of Ch. 86

Imports

269.27 ₹ Cr

0.0048% share

−71.95% YoY

4.19% of Ch. 86

FY 2024-25 Exp. Rank #801

Balance

−460.46

Exports

119.14 ₹ Cr

0.0032% share

+108.91% YoY

3.95% of Ch. 86

Imports

579.60 ₹ Cr

0.0095% share

+115.25% YoY

9.16% of Ch. 86

CAGR · 7-Year

Exports

61.12% /yr

Imports

2.17% /yr

Consistently Deficit
Chapter 86 total

reference, FY 2024-25

Export

₹3,019.47 Cr

Import

₹6,328.23 Cr

Trade Balance

−3,308.76

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8604 ranks #801 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8604 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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