A Comprehensive Guide to File GSTR-9
20 Jan, 2025
By Online Legal India
Published On 20 Jan 2025
Category GST
Railway and tramway locomotives are vital components of the transportation infrastructure, essential for both freight and passenger services. For businesses in the railway sector, it’s crucial to understand the proper HSN code and corresponding GST rates for these locomotives to ensure compliance with India’s tax regulations. Chapter 86 of the Harmonized System of Nomenclature (HSN) deals with railway and tramway locomotives, offering specific tax classifications that help streamline operations and avoid penalties.
In this blog, we will explore the HSN codes and GST rates applicable to railway and tramway locomotives under Chapter 86, providing a clear understanding to ensure tax compliance, proper classification, and efficient business operations.
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Rail locomotives powered from an external source of electricity or by electric accumulators | 8601 | 86011000, 86012000 |
| 5% | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof | 8602 | 86021000, 86029010, 86029090 |
| 5% | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 8603 | 86031000, 86039000 |
| 5% | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | 8604 | 86040000 |
| 5% | 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) | 8605 | 86050000 |
| 5% | Railway or tramway goods vans and wagons, not self-propelled | 8606 | 86061010, 86061020, 86061090, 86063000, 86069110, 86069120, 86069190, 86069210, 86069220, 86069290, 86069900 |
| 5% | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof | 8607 | 86071100, 86071200, 86071910, 86071920, 86071930, 86071990, 86072100, 86072900, 86073010, 86073090, 86079100, 86079910, 86079920, 86079930, 86079990 |
| 5% | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing | 8608 | 86080010, 86080020, 86080030, 86080040, 86080090 |
| 18% | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 8609 | 86090000 |
Disclaimer: The GST rates and HSN codes outlined in this document are based on the author’s interpretation and may be updated periodically to reflect current regulations. This content is intended for informational purposes only and should not be viewed as professional advice or a formal recommendation. While reasonable care has been taken to ensure the accuracy of the information, inadvertent errors or omissions may still occur. Online Legal India shall not be held liable for any loss or damage arising from the use of this information.
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