What products are classified under HSN 86040000 ?
It includes Other Railway Locomotive Parts
HSN Code 86040000 represents Car Radio Receivers (with Recorder/Reproducer) under GST classification. This code helps businesses identify Car Radio Receivers (with Recorder/Reproducer) correctly for billing, taxation, and trade. With HSN Code 86040000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Car Radio Receivers (with Recorder/Reproducer).
HSN Code 86040000 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 | 8604 | Railway or tramway maintenance or service vehicles whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners,testing coaches and track inspection vehicles) | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) | 9% | 9% | 18% | 0% |
Description of goods
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles)
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
8604 – Railway or tramway maintenance or service vehicles whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners,testing coaches and track inspection vehicles)
Car Radio Receivers (with Recorder/Reproducer) does not include products with the following descriptions:
| HSN Code | Description |
|---|
| Order Number | Description |
|---|---|
| Clad Weld Technologies Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Sreepati Ranjan Gope & Sons (AAR (Authority For Advance Ruling), West Bengal) |
Clad Weld Technologies Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Sreepati Ranjan Gope & Sons (AAR (Authority For Advance Ruling), West Bengal)
It includes Other Railway Locomotive Parts
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.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Car Radio Receivers (with Recorder/Reproducer); 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.