--- title: "8605 HSN Code | HSN Code for Railway coaches & special-purpose vans in India" description: "Know more about 8605 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8605 covering Railway coaches & special-purpose vans." canonical: "https://busy.in/hsn/sub-chapter-8605/" --- # HSN Sub-chapter 8605: Railway coaches & special-purpose vans Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 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 | | --- | --- | | 86050000 | [Railway/Tramway Maintenance Vehicles](https://busy.in/hsn/hsn-86050000/) | ## Frequently asked questions ### What products are classified under HSN 8605 It includes Railway coaches & special-purpose vans ### Does MRP, weight or pack size change GST treatment for Railway coaches & special-purpose vans? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### Can I claim ITC on inputs and services used for Railway coaches & special-purpose vans? If your outward supply of Railway coaches & special-purpose vans 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. ### Do spares or accessories of Railway coaches & special-purpose vans 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. ### Any special steps when selling Railway coaches & special-purpose vans through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### If I repair and return Railway coaches & special-purpose vans, 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 coaches & special-purpose vans? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Railway coaches & special-purpose vans are forward charge. Check the current notifications for any special cases before deciding. ## India's trade performance: HSN Sub-Chapter 8605 (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: ₹178 Cr (+2,148.93% YoY) — 0.0029% of India's total imports - Trade balance: −₹178 Cr (Deficit); surplus rank #765 of 1233 sub-chapters - Share of Chapter 86: 0.00% of its exports; import side 2.81% ### Key metrics - Peak growth year: +2,088.18% in FY 2021-22 - Contribution to Ch. 86: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8605 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 | 1,681.24 | 0.0732% | — | 47.82% | 5.31 | 0.0001% | — | 0.11% | +1,675.93 | #209 | | FY 2019-20 | 709.59 | 0.0321% | −57.79% | 38.93% | < ₹1 Crore | 0.0000% | −96.80% | 0.00% | +709.42 | #349 | | FY 2020-21 | 35.86 | 0.0017% | −94.95% | 2.82% | Nil | 0.0000% | −100.00% | 0.00% | +35.86 | #879 | | FY 2021-22 | 784.68 | 0.0250% | +2,088.18% | 25.29% | < ₹1 Crore | 0.0000% | — | 0.00% | +784.65 | #393 | | FY 2022-23 | 235.61 | 0.0065% | −69.97% | 7.93% | 1.92 | 0.0000% | +6,300.00% | 0.04% | +233.69 | #657 | | FY 2023-24 | 82.88 | 0.0023% | −64.82% | 3.18% | 7.91 | 0.0001% | +311.98% | 0.12% | +74.97 | #832 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 177.89 | 0.0029% | +2,148.93% | 2.81% | −177.89 | — | - CAGR (7-year): exports —/yr, imports 79.55%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 8605 export-import analysis ### Export snapshot for HSN Sub-Chapter 8605 India exported ₹0.00 Crore worth of Railway coaches & special-purpose vans in FY 2024-25. Multi-year trend data is being compiled for this hsn sub-chapter. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8605 exports The strongest single-year export movement for HSN Sub-Chapter 8605 was recorded in FY 2021-22, when exports surged by 2,088.18% over the prior year. ### India records a trade deficit of ₹177.89 Crore in HSN Sub-Chapter 8605 goods In FY 2024-25, India's imports of ₹177.89 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹177.89 Crore — ranking #765 of 1233 by surplus magnitude. ### Import growth of 79.55% CAGR signals rising demand for Railway coaches & special-purpose vans India's imports under HSN Sub-Chapter 8605 have grown at 79.55% CAGR, reaching ₹177.89 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](https://busy.in/hsn/sub-chapter-8601/) | Nil | | — | HSN Sub-Chapter 8605: Railway coaches & special-purpose vans (this hsn sub-chapter) | 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/) | | 8604 | [Railway Maintenance Vehicles](https://busy.in/hsn/sub-chapter-8604/) | | 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/) |