What products are classified under HSN 86011000 ?
It includes Car Radio Receivers (with Recorder/Reproducer)
HSN Code 86011000 represents Powered from an external source of electricity under GST classification. This code helps businesses identify Powered from an external source of electricity correctly for billing, taxation, and trade. With HSN Code 86011000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Powered from an external source of electricity.
HSN Code 86011000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators | Powered from an external source of electricity | 9% | 9% | 18% | 0% |
Description of goods
Powered from an external source of electricity
Chapter
86 – Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
Sub Chapter
8601 – Rail locomotives powered from an external source of electricity or by electric accumulators
Powered from an external source of electricity does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Powered by electric accumulators |
Powered by electric accumulators
It includes Car Radio Receivers (with Recorder/Reproducer)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Powered from an external source of electricity; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 86011000, Powered from an external source of electricity attracts Varies when sold in taxable form. Describe the exact form on the invoice.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.