Under the GST regime, HSN Code 86061010 classifies 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 within Chapter 86 – Railway Or Tramway Locomotive. This code is essential for businesses to correctly calculate and remit taxes on 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. The applicable rates are CGST at N.a., SGST/UTGST at N.a. for within-state sales, and IGST at N.a. for interstate supplies. Goods are quantified using N.a.
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... | 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... | 86061020 | Railway Or Tramway Goods Vans And Wagons, Not Self... | N.a. | N.a. | N.a. |
GST Rates for HSN 86061010
Goods classified as 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 under HSN 86061010 are taxed based on transaction type. Local sales attract CGST at N.a. plus SGST/UTGST at N.a.. For supplies crossing state boundaries, IGST at N.a. applies. Documentation must reflect N.a as the measurement standard for Chapter 86 – Railway Or Tramway Locomotive products.
Who Should Use HSN Code 86061010?
Every entity transacting in 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 must quote HSN Code 86061010 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
Entering the 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 market requires essential registrations. GST registration enables legal tax collection on HSN 86061010 goods. For cross-border trade in Railway Or Tramway Locomotive items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 86061010 accurately for 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 avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 86 – Railway Or Tramway Locomotive to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 86061010 falls under Chapter 86 – Railway Or Tramway Locomotive in the GST tariff schedule. This chapter covers various goods including 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.
Yes, IGST at N.a. is applicable when 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 is supplied interstate or imported. For local sales within a state, CGST at N.a. and SGST/UTGST at N.a. apply instead.
Yes, e-commerce sellers dealing in 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 must use HSN 86061010 on their invoices. This applies to all online platforms operating under Railway Or Tramway Locomotive classification.
To import goods under Railway Or Tramway Locomotive, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.