What products are classified under HSN 86061010 ?
It includes Bogie Eight Wheeler Wagons (Payload ≤60 tonnes)
HSN Code 86061010 represents Four Wheeler Tank Wagons (>23 Tonnes Payload) under GST classification. This code helps businesses identify Four Wheeler Tank Wagons (>23 Tonnes Payload) correctly for billing, taxation, and trade. With HSN Code 86061010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Four Wheeler Tank Wagons (>23 Tonnes Payload).
HSN Code 86061010 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 | 8606 | Railway or tramway goods vans and wagons, not self-propelled | Tank wagons and the like : Four wheeler tank wagons of pay-load exceeding 23 tonnes | 9% | 9% | 18% | 0% |
Description of goods
Tank wagons and the like : Four wheeler tank wagons of pay-load exceeding 23 tonnes
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
8606 – Railway or tramway goods vans and wagons, not self-propelled
Four Wheeler Tank Wagons (>23 Tonnes Payload) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Tank wagons and the like : Eight wheeler tank wagons of pay-load not exceeding 60 tonnes | |
| Tank wagons and the like : Other | |
| Railway or tramway goods vans and wagons, not self-propelled - insulated or refrigerated vans and wagons, other than those of sub-heading 8606 10 | |
| Self-discharging vans and wagons, other than those of sub-heading 8606 10 | |
| Other : Covered and closed : Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tonnes | |
| Other : Covered and closed : Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tonnes | |
| Other : Covered and closed : Other | |
| Other : Open with non-removable sides of a height exceeding 60 cms : Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes | |
| Other : Open with non-removable sides of a height exceeding 60 cms : Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes | |
| Other : Open with non-removable sides of a height exceeding 60 cms : Other | |
| Other : Other |
Tank wagons and the like : Eight wheeler tank wagons of pay-load not exceeding 60 tonnes
Tank wagons and the like : Other
Railway or tramway goods vans and wagons, not self-propelled - insulated or refrigerated vans and wagons, other than those of sub-heading 8606 10
Self-discharging vans and wagons, other than those of sub-heading 8606 10
Other : Covered and closed : Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tonnes
Other : Covered and closed : Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tonnes
Other : Covered and closed : Other
Other : Open with non-removable sides of a height exceeding 60 cms : Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes
Other : Open with non-removable sides of a height exceeding 60 cms : Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes
Other : Open with non-removable sides of a height exceeding 60 cms : Other
Other : Other
It includes Bogie Eight Wheeler Wagons (Payload ≤60 tonnes)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Four Wheeler Tank Wagons (>23 Tonnes Payload); Nil for exempt items if applicable).
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.
Under HSN 86061010, Four Wheeler Tank Wagons (>23 Tonnes Payload) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.