What products are classified under HSN 86012000 ?
It includes Railway/Tramway Maintenance Vehicles
HSN Code 86012000 represents Powered By Electric Accumulators under GST classification. This code helps businesses identify Powered By Electric Accumulators correctly for billing, taxation, and trade. With HSN Code 86012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Powered By Electric Accumulators.
HSN Code 86012000 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 by electric accumulators | 9% | 9% | 18% | 0% |
Description of goods
Powered by electric accumulators
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 By Electric Accumulators does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Powered from an external source of electricity |
Powered from an external source of electricity
It includes Railway/Tramway Maintenance Vehicles
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Powered By Electric Accumulators; Nil for exempt items if applicable).
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.