Chapter 86 of the GST framework covers Railway Or Tramway Locomotive, and HSN Code 86061090 specifically identifies 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 for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard 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... | 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. |
GST Rates for HSN 86061090
For 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 classified under HSN Code 86061090, 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 86061090?
Manufacturers, wholesalers, retailers, and exporters dealing in 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 are required to mention HSN 86061090 on all tax documents. This classification under Railway Or Tramway Locomotive applies to businesses of all sizes operating within Chapter 86. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Starting a business involving 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? GST registration is mandatory for collecting and remitting taxes on HSN 86061090 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
Accurate application of HSN Code 86061090 for 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 enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 86 – Railway Or Tramway Locomotive should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 86061090 is used to classify 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 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 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, 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 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 under HSN 86061090. 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.