86079910 is the designated HSN classification for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock, categorized under Chapter 86 – Railway Or Tramway Locomotive in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in kg. for billing purposes.
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 86079910
The tax structure for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock under HSN Code 86079910 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 86 – Railway Or Tramway Locomotive.
Who Should Use HSN Code 86079910?
All businesses supplying Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock are obligated to use HSN 86079910 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 Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock? Secure GST registration to handle taxes on HSN 86079910 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 86079910 for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 86 – Railway Or Tramway Locomotive through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 86079910 should I mention on invoices?
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 86079910 for accurate classification of Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock.
Can I claim input tax credit on Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock purchases?
Yes, registered businesses can claim input tax credit on Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock purchases made under HSN 86079910. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 86079910?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock domestically?
No, Import Export Code is only required if you plan to import or export Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Parts Of Coach Work Of Railway Running Stock internationally. For domestic trade within Railway Or Tramway Locomotive, GST registration is sufficient.
