86079990 is the designated HSN classification for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Other, 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 : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 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 86079990
The taxation of Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Other under HSN Code 86079990 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 86079990?
All businesses supplying Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Other are obligated to use HSN 86079990 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 : Other? Secure GST registration to handle taxes on HSN 86079990 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
Accurate application of HSN Code 86079990 for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : 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)
The standard unit of measurement for Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Other under HSN Code 86079990 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Other must use HSN 86079990 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 86079990 for Railway Or Tramway Locomotive goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Parts Of Railway Or Tramway Locomotives Or Rolling-Stock - Other : Other : Other under Railway Or Tramway Locomotive. This registration links your bank account to process foreign currency payments from overseas buyers.