HSN Code 86072100 provides the tax classification for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof under Chapter 86 – Railway Or Tramway Locomotive of the GST tariff. Businesses dealing in Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof 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 kg..
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 86072100
The taxation of Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof under HSN Code 86072100 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Railway Or Tramway Locomotive goods under Chapter 86.
Who Should Use HSN Code 86072100?
Traders, manufacturers, and importers of Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof are required to mention HSN Code 86072100 on all GST documents. This Railway Or Tramway Locomotive classification under Chapter 86 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof? GST registration is mandatory for collecting and remitting taxes on HSN 86072100 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 86072100 accurately for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof 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)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 86072100 for accurate classification of Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof.
Yes, registered businesses can claim input tax credit on Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof purchases made under HSN 86072100. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Brakes And Parts Thereof : Air Brakes And Parts Thereof internationally. For domestic trade within Railway Or Tramway Locomotive, GST registration is sufficient.