What products are classified under HSN 86031000 ?
It includes Self-Discharging Vans and Wagons
HSN Code 86031000 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 86031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Powered from an external source of electricity.
HSN Code 86031000 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 | 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 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
8603 – Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
Powered from an external source of electricity does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other |
Other
It includes Self-Discharging Vans and Wagons
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 86031000, 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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).
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.