What products are classified under HSN 86039000 ?
It includes Railway Locomotives Parts
HSN Code 86039000 represents Railway or Tramway Vehicles Parts under GST classification. This code helps businesses identify Railway or Tramway Vehicles Parts correctly for billing, taxation, and trade. With HSN Code 86039000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Railway or Tramway Vehicles Parts.
HSN Code 86039000 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 | Other | 9% | 9% | 18% | 0% |
Description of goods
Other
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
Railway or Tramway Vehicles Parts 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 Locomotives Parts
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Railway or Tramway Vehicles Parts; 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.
Under HSN 86039000, Railway or Tramway Vehicles Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.