HSN Code 86021000 provides the tax classification for Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives under Chapter 86 – Railway Or Tramway Locomotive of the GST tariff. Businesses dealing in Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is u.
HSN Codes under Chapter 86 – Railway Or Tramway Locomotive
Below are related HSN codes from Chapter 86 – Railway Or Tramway Locomotive for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Railway Or Tramway Locomotive... | 86011000 | Rail Locomotives Powered From An External Source O... | 0.09 | 0.09 | 0.18 |
| Railway Or Tramway Locomotive... | 86012000 | Rail Locomotives Powered From An External Source O... | 0.09 | 0.09 | 0.18 |
| Railway Or Tramway Locomotive... | 86029010 | Other Rail Locomotives; Locomotive Tenders - Other... | 9.00% | 9.00% | 18.00% |
| Railway Or Tramway Locomotive... | 86029090 | Other Rail Locomotives; Locomotive Tenders - Other... | 0.09 | 0.09 | 0.18 |
| Railway Or Tramway Locomotive... | 86031000 | Self-Propelled Railway Or Tramway Coaches, Vans An... | 0.09 | 0.09 | 0.18 |
| Railway Or Tramway Locomotive... | 86039000 | Self-Propelled Railway Or Tramway Coaches, Vans An... | 0.09 | 0.09 | 0.18 |
| Railway Or Tramway Locomotive... | 86040000 | Railway Or Tramway Maintenance Or Service Vehicles... | N.a. | N.a. | N.a. |
| Railway Or Tramway Locomotive... | 86050000 | Railway Or Tramway Passenger Coaches, Not Self-Pr... | N.a. | N.a. | N.a. |
| Railway Or Tramway Locomotive... | 86061010 | Railway Or Tramway Goods Vans And Wagons, Not Self... | N.a. | N.a. | N.a. |
| Railway Or Tramway Locomotive... | 86061020 | Railway Or Tramway Goods Vans And Wagons, Not Self... | N.a. | N.a. | N.a. |
GST Rates for HSN 86021000
For Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives classified under HSN Code 86021000, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. u is the prescribed measurement for Railway Or Tramway Locomotive under Chapter 86.
Who Should Use HSN Code 86021000?
Every entity transacting in Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives must quote HSN Code 86021000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Railway Or Tramway Locomotive. Chapter 86 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Starting a business involving Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives? GST registration is mandatory for collecting and remitting taxes on HSN 86021000 goods. Companies planning international trade within Railway Or Tramway Locomotive must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 86021000 accurately for Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 86 – Railway Or Tramway Locomotive to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 86021000 is used to classify Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives under Chapter 86 – Railway Or Tramway Locomotive for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.
Yes, GST registration is mandatory for businesses dealing in Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives under HSN 86021000. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Railway Or Tramway Locomotive, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.