GST Rate and HSN Code for rolling-stock & parts thereof; Railway or tramway locomotives, railway or tramway track fixtures & fittings & parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds – Chapter 86

admin

Important Notes of GST Chapter 86;

This Chapter 86 of GST doesn’t cover:

  • railroad or tramway sleepers of wood or of cement, or substantial aide track segments for hovertrains (heading 4406 or 6810);
  • railroad or tramway track development material of iron or steel of heading 7302; or
  • electrical flagging, security or traffic signal gear of heading 8530.
  • Heading 8607 applies, bury alia, to:
  • axles, wheels, wheel sets (running stuff), metal tires, circles and centers and different pieces of wheels:
  • outlines, under edges, intruders and bissel-intruders:
  • pivot boxes, brake gear;
  • supports for rolling-stock; snares and other coupling stuff and passageway associations;
  • Dependent upon the arrangements of Note 1 above ;heading 8608 applies, bury alia, to:
  • collected track, turntables, stage supports, stacking measures;

semaphores, mechanical sign circles, level intersection control stuff, sign and point controls and other mechanical (counting electro-mechanical) flagging, security or traffic light gear, whether or not fitted for electric lighting, for rail lines, tramways, streets, inland streams, stopping offices, port establishments or runways.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
8601RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS12%1/10/2019
86011000RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY12%1/10/2019
86012000RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS POWERED BY ELECTRIC ACCUMULATORS12%1/10/2019
8602OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS12%1/10/2019
86021000OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS DIESEL-ELECTRIC LOCOMOTIVES12%1/10/2019
860290OTHER12%1/10/2019
86029010OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS – OTHER : STEAM LOCOMOTIVES AND TENDERS THEREOF12%01/10/2019
86029090OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS – OTHER : OTHER12%01/10/2019
8603SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 860412%01/10/2019
86031000SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604 POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY12%01/10/2019
86039000SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604 OTHER12%01/10/2019
8604RAILWAY 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)12%01/10/2019
86040000RAILWAY 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)12%01/10/2019
8605RAILWAY 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)12%1/10/2019
86050000RAILWAY 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)12%1/10/2019
8606RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED12%1/10/2019
860610TANK WAGONS AND THE LIKE12%1/10/2019
86061010RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – TANK WAGONS AND THE LIKE : FOUR WHEELER TANK WAGONS OF PAY-LOAD EXCEEDING 23 TONNES12%1/10/2019
86061020RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – TANK WAGONS AND THE LIKE : EIGHT WHEELER TANK WAGONS OF PAY-LOAD NOT EXCEEDING 60 TONNES12%1/10/2019
86061090RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – TANK WAGONS AND THE LIKE : OTHER12%1/10/2019
86062000RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – INSULATED OR REFRIGERATED VANS AND WAGONS, OTHER THAN THOSE OF SUB-HEADING 8606 1012%1/10/2019
86063000RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – SELF-DISCHARGING VANS AND WAGONS, OTHER THAN THOSE OF SUB-HEADING 8606 1012%1/10/2019
860691COVERED AND CLOSED12%1/10/2019
86069110RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: COVERED AND CLOSED : METER GUAGE EIGHT WHEELER COVERED WAGONS OF PAY-LOAD NOT EXCEEDING 38 TONNES12%1/10/2019
86069120RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: COVERED AND CLOSED : BROAD GUAGE EIGHT WHEELER COVERED WAGONS OF PAY-LOAD NOT EXCEEDING 60 TONNES12%1/10/2019
86069190RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: COVERED AND CLOSED : OTHER12%1/10/2019
860692OPEN WITH NON-REMOVABLE SIDES OF A HEIGHT EXCEEDING 60 CMS12%1/10/2019
86069210RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: OPEN WITH NON-REMOVABLE SIDES OF A HEIGHT EXCEEDING 60 CMS: BOGIE EIGHT WHEELER WAGONS OF PAY-LOAD NOT EXCEEDING 60 TONNES12%1/10/2019
86069220RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: OPEN WITH NON-REMOVABLE SIDES OF A HEIGHT EXCEEDING 60 CMS: BROAD GUAGE BOGIE EIGHT WHEELER WAGONS OF PAY-LOAD EXCEEDING 60 TONNES BUT NOT EXCEEDING 67 TONNES12%1/10/2019
86069290RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: OPEN WITH NON-REMOVABLE SIDES OF A HEIGHT EXCEEDING 60 CMS: OTHER12%1/10/2019
86069900RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: OTHER12%1/10/2019
8607PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF12%1/10/2019
86071100PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : DRIVING BOGIES AND BISSEL-BOGIES12%1/10/2019
86071200PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : OTHER BOGIES AND BISSEL-BOGIES12%1/10/2019
860719OTHER INCLUDING PARTS12%1/10/2019
86071910PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : OTHER INCLUDING PARTS : AXLES, WHEELS FOR COACHES, VAN AND WAGONS (ROLLING-STOCK)12%1/10/2019
86071920PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : OTHER INCLUDING PARTS : AXLES AND WHEELS FOR LOCOMOTIVES12%1/10/2019
86071930PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : OTHER INCLUDING PARTS : AXLE BOXES (LUBRICATING OR GREASE BOX)12%1/10/2019
86071990PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : OTHER INCLUDING PARTS : OTHER PARTS OF AXLES AND WHEELS12%1/10/2019
86072100PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BRAKES AND PARTS THEREOF : AIR BRAKES AND PARTS THEREOF12%1/10/2019
86072900PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BRAKES AND PARTS THEREOF : OTHER12%1/10/2019
860730HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF12%1/10/2019
86073010PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF: BUFFERS AND COUPLING DEVICES12%1/10/2019
86073090PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF: OTHER12%1/10/2019
86079100PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OF LOCOMOTIVES12%1/10/2019
860799OTHER12%1/10/2019
86079910PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : PARTS OF COACH WORK OF RAILWAY RUNNING STOCK12%1/10/2019
86079920PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : PARTS OF TRAMWAY, LOCOMOTIVES AND RUNNING STOCK12%1/10/2019
86079930PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : HYDRAULIC SHOCK ABSORBERS FOR RAILWAY BOGIES12%1/10/2019
86079990PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : OTHER12%1/10/2019
8608RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTOMECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FORE12%1/10/2019
860800RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTOMECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FOREGOING12%1/10/2019
86080010RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTO-MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FORE12%1/10/2019
86080020RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTO-MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FORE12%1/10/2019
86080030RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTO-MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FORE12%1/10/2019
86080040RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTO-MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FORE12%1/10/2019
86080090RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTO-MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FORE12%01/10/2019
8609CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT18%01/07/2017
86090000CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT18%01/07/2017

 

Visited 14 Times, 1 Visit today

Leave a Reply

Your email address will not be published.

Related Posts