GST Registration Guide to GST Chapter 86 | Get Enrolled Now
Important Notes of GST Chapter 86 of GST Registration;
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 Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 8601 | RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS | 12% | 1/10/2019 | ||
| 86011000 | RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY | 12% | 1/10/2019 | ||
| 86012000 | RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS POWERED BY ELECTRIC ACCUMULATORS | 12% | 1/10/2019 | ||
| 8602 | OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS | 12% | 1/10/2019 | ||
| 86021000 | OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS DIESEL-ELECTRIC LOCOMOTIVES | 12% | 1/10/2019 | ||
| 860290 | OTHER | 12% | 1/10/2019 | ||
| 86029010 | OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS – OTHER : STEAM LOCOMOTIVES AND TENDERS THEREOF | 12% | 01/10/2019 | ||
| 86029090 | OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS – OTHER : OTHER | 12% | 01/10/2019 | ||
| 8603 | SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604 | 12% | 01/10/2019 | ||
| 86031000 | SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604 POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY | 12% | 01/10/2019 | ||
| 86039000 | SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604 OTHER | 12% | 01/10/2019 | ||
| 8604 | 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) | 12% | 01/10/2019 | ||
| 86040000 | 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) | 12% | 01/10/2019 | ||
| 8605 | 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) | 12% | 1/10/2019 | ||
| 86050000 | 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) | 12% | 1/10/2019 | ||
| 8606 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED | 12% | 1/10/2019 | ||
| 860610 | TANK WAGONS AND THE LIKE | 12% | 1/10/2019 | ||
| 86061010 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – TANK WAGONS AND THE LIKE : FOUR WHEELER TANK WAGONS OF PAY-LOAD EXCEEDING 23 TONNES | 12% | 1/10/2019 | ||
| 86061020 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – TANK WAGONS AND THE LIKE : EIGHT WHEELER TANK WAGONS OF PAY-LOAD NOT EXCEEDING 60 TONNES | 12% | 1/10/2019 | ||
| 86061090 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – TANK WAGONS AND THE LIKE : OTHER | 12% | 1/10/2019 | ||
| 86062000 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – INSULATED OR REFRIGERATED VANS AND WAGONS, OTHER THAN THOSE OF SUB-HEADING 8606 10 | 12% | 1/10/2019 | ||
| 86063000 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – SELF-DISCHARGING VANS AND WAGONS, OTHER THAN THOSE OF SUB-HEADING 8606 10 | 12% | 1/10/2019 | ||
| 860691 | COVERED AND CLOSED | 12% | 1/10/2019 | ||
| 86069110 | RAILWAY 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 TONNES | 12% | 1/10/2019 | ||
| 86069120 | RAILWAY 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 TONNES | 12% | 1/10/2019 | ||
| 86069190 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: COVERED AND CLOSED : OTHER | 12% | 1/10/2019 | ||
| 860692 | OPEN WITH NON-REMOVABLE SIDES OF A HEIGHT EXCEEDING 60 CMS | 12% | 1/10/2019 | ||
| 86069210 | RAILWAY 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 TONNES | 12% | 1/10/2019 | ||
| 86069220 | RAILWAY 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 TONNES | 12% | 1/10/2019 | ||
| 86069290 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: OPEN WITH NON-REMOVABLE SIDES OF A HEIGHT EXCEEDING 60 CMS: OTHER | 12% | 1/10/2019 | ||
| 86069900 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED – OTHER: OTHER | 12% | 1/10/2019 | ||
| 8607 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF | 12% | 1/10/2019 | ||
| 86071100 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : DRIVING BOGIES AND BISSEL-BOGIES | 12% | 1/10/2019 | ||
| 86071200 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : OTHER BOGIES AND BISSEL-BOGIES | 12% | 1/10/2019 | ||
| 860719 | OTHER INCLUDING PARTS | 12% | 1/10/2019 | ||
| 86071910 | PARTS 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 | ||
| 86071920 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BOGIES, BISSEL-BOGIES, AXLES AND WHEELS, AND PARTS THEREOF : OTHER INCLUDING PARTS : AXLES AND WHEELS FOR LOCOMOTIVES | 12% | 1/10/2019 | ||
| 86071930 | PARTS 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 | ||
| 86071990 | PARTS 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 WHEELS | 12% | 1/10/2019 | ||
| 86072100 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BRAKES AND PARTS THEREOF : AIR BRAKES AND PARTS THEREOF | 12% | 1/10/2019 | ||
| 86072900 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – BRAKES AND PARTS THEREOF : OTHER | 12% | 1/10/2019 | ||
| 860730 | HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF | 12% | 1/10/2019 | ||
| 86073010 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF: BUFFERS AND COUPLING DEVICES | 12% | 1/10/2019 | ||
| 86073090 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK HOOKS AND OTHER COUPLING DEVICES, BUFFERS AND PARTS THEREOF: OTHER | 12% | 1/10/2019 | ||
| 86079100 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OF LOCOMOTIVES | 12% | 1/10/2019 | ||
| 860799 | OTHER | 12% | 1/10/2019 | ||
| 86079910 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : PARTS OF COACH WORK OF RAILWAY RUNNING STOCK | 12% | 1/10/2019 | ||
| 86079920 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : PARTS OF TRAMWAY, LOCOMOTIVES AND RUNNING STOCK | 12% | 1/10/2019 | ||
| 86079930 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : HYDRAULIC SHOCK ABSORBERS FOR RAILWAY BOGIES | 12% | 1/10/2019 | ||
| 86079990 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK – OTHER : OTHER : OTHER | 12% | 1/10/2019 | ||
| 8608 | RAILWAY 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 FORE | 12% | 1/10/2019 | ||
| 860800 | RAILWAY 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 FOREGOING | 12% | 1/10/2019 | ||
| 86080010 | RAILWAY 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 FORE | 12% | 1/10/2019 | ||
| 86080020 | RAILWAY 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 FORE | 12% | 1/10/2019 | ||
| 86080030 | RAILWAY 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 FORE | 12% | 1/10/2019 | ||
| 86080040 | RAILWAY 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 FORE | 12% | 1/10/2019 | ||
| 86080090 | RAILWAY 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 FORE | 12% | 01/10/2019 | ||
| 8609 | CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT | 18% | 01/07/2017 | ||
| 86090000 | CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT | 18% | 01/07/2017 |
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