What products are classified under HSN 86021000 ?
It includes Four Wheeler Tank Wagons (>23 Tonnes Payload)
HSN Code 86021000 represents Diesel-electric locomotives under GST classification. This code helps businesses identify Diesel-electric locomotives correctly for billing, taxation, and trade. With HSN Code 86021000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Diesel-electric locomotives.
HSN Code 86021000 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 | 8602 | Other rail locomotives; locomotive tender | Diesel-electric locomotives | 9% | 9% | 18% | 0% |
Description of goods
Diesel-electric locomotives
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
8602 – Other rail locomotives; locomotive tender
Diesel-electric locomotives does not include products with the following descriptions:
Other : Steam locomotives and tenders thereof
Other : Other
It includes Four Wheeler Tank Wagons (>23 Tonnes Payload)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 86021000, Diesel-electric locomotives attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Diesel-electric locomotives; Nil for exempt items if applicable).
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.
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.