HSN code · Customs Tariff of India · GST rate
86040000 is the 8-digit HSN code for “RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED”: tariff item 8604 00 00 under heading 8604 of the Customs Tariff of India. GST on this code is 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 86Heading 8604Sub-heading 8604 00Tariff item 8604 00 00
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)
Tariff item 8604 00 00 · Heading 8604 · Chapter 86, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
860400008 digits: 86 + 04 + 00 + 008604 00 00RAILWAY 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)How to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 86 covers railway or tramway locomotives, rolling-stock and parts thereof railway or tramway track fixtures and fittings and parts thereof, mechanical (including electro-mechanical) traffic signaling equipment of all kinds. It sits in Section XVII, vehicles; aircraft; vessels & associated transport equipment.
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).
8604 00 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 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). The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
One entry of the GST rate notification names this code: Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 525, “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)”, effective from 22 September 2025. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Schedule II, S. No. 525Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 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) | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
86040000 is covered by the highlighted entry. The 18% IGST rate corresponds to CGST 9% + SGST/UTGST 9% on supplies within a State.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8604, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 860400, goes on B2B tax invoices.
Many businesses show the full 86040000, the tariff item itself.
Rate history
18% IGST · 9% CGST + 9% SGST/UTGST
Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 525: “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)”. Central Tax: Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No. Notification 9/2025 superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 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). The codes below sit closest to 86040000 in the Customs Tariff of India: codes elsewhere in chapter 86. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
86061020Heading 8606 · tariff item 8606 10 2086071910Heading 8607 · tariff item 8607 19 10Codes under other headings of chapter 86, railway or tramway locomotives, rolling-stock and parts thereof railway or tramway track fixtures and fittings and parts thereof, mechanical (including electro-mechanical) traffic signaling equipment of all kinds. Each page shows that code's own heading and GST rate entries.
Questions
18% IGST, made up of 9% CGST and 9% SGST/UTGST, from 22 September 2025. The entry is Notification No. 9/2025-Integrated Tax (Rate), Schedule II (18%), S. No. 525: “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)”. The matching Central Tax entry is Notification No. 9/2025-Central Tax (Rate), Schedule II (9%), same S. No.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8604 or 860400; many businesses use the full 86040000.
Tariff item 8604 00 00 of the Customs Tariff of India, First Schedule: “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)”, under heading 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)”), in chapter 86 (railway or tramway locomotives, rolling-stock and parts thereof railway or tramway track fixtures and fittings and parts thereof, mechanical (including electro-mechanical) traffic signaling equipment of all kinds), Section XVII (vehicles; aircraft; vessels & associated transport equipment). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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