HSN Code 86039000 provides the tax classification for Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other under Chapter 86 – Railway Or Tramway Locomotive of the GST tariff. Businesses dealing in Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other 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... | 86021000 | Other Rail Locomotives; Locomotive Tenders Diesel-... | 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... | 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 86039000
Tax liability for Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other under HSN 86039000 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 86 – Railway Or Tramway Locomotive products must use u.
Who Should Use HSN Code 86039000?
All businesses supplying Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other are obligated to use HSN 86039000 on tax invoices. From producers to retailers within Railway Or Tramway Locomotive, Chapter 86 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other? Secure GST registration to handle taxes on HSN 86039000 classified goods. Businesses with international operations in Railway Or Tramway Locomotive need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 86039000 for Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 86 – Railway Or Tramway Locomotive through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 86039000 is used to classify Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other 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 Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other, 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 Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604 Other under HSN 86039000. 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.