HSN Code 86071920: Locomotive Parts (Axles and Wheels)

HSN Code 86071920 represents Locomotive Parts (Axles and Wheels) under GST classification. This code helps businesses identify Locomotive Parts (Axles and Wheels) correctly for billing, taxation, and trade. With HSN Code 86071920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Locomotive Parts (Axles and Wheels).

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Description of Goods for Locomotive Parts (Axles and Wheels)

HSN Code 86071920 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 8607 Parts of railway or tramway locomotives or rolling-stock Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Axles and wheels for locomotives 9% 9% 18% 0%

Description of goods

Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Axles and wheels for 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

8607 – Parts of railway or tramway locomotives or rolling-stock

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 86071920 not include?

Locomotive Parts (Axles and Wheels) does not include products with the following descriptions:

HSN Code Description
Bogies, bissel-bogies, axles and wheels, and parts thereof : Driving bogies and bissel-bogies
Bogies, bissel-bogies, axles and wheels, and parts thereof : Other bogies and bissel-bogies
Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Axles, wheels for coaches, van and wagons (rolling-stock)
Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Axle boxes (lubricating or grease box)
Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Other parts of axles and wheels
Brakes and parts thereof : Air brakes and parts thereof
Brakes and parts thereof : Other
Hooks and other coupling devices, buffers and parts thereof : Buffers and coupling devices
Hooks and other coupling devices, buffers and parts thereof : Other
Other : Of locomotives
Other : Other : Parts of coach work of railway running stock
Other : Other : Parts of tramway, locomotives and running stock
Other : Other : Hydraulic shock absorbers for railway bogies
Other : Other : Other

Bogies, bissel-bogies, axles and wheels, and parts thereof : Driving bogies and bissel-bogies

Bogies, bissel-bogies, axles and wheels, and parts thereof : Other bogies and bissel-bogies

Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Axles, wheels for coaches, van and wagons (rolling-stock)

Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Axle boxes (lubricating or grease box)

Bogies, bissel-bogies, axles and wheels, and parts thereof : Other including parts : Other parts of axles and wheels

Brakes and parts thereof : Air brakes and parts thereof

Brakes and parts thereof : Other

Hooks and other coupling devices, buffers and parts thereof : Buffers and coupling devices

Hooks and other coupling devices, buffers and parts thereof : Other

Other : Of locomotives

Other : Other : Parts of coach work of railway running stock

Other : Other : Parts of tramway, locomotives and running stock

Other : Other : Hydraulic shock absorbers for railway bogies

Other : Other : Other

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Case Laws Related to HSN Code 86071920

Order Number Description
Sutlej Coach Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Punjab)
Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

Sutlej Coach Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Punjab)

Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

FAQs for HSN Code 86071920

What products are classified under HSN 86071920 ?

It includes Other : Of locomotives

Can we claim ITC on inputs used to trade Locomotive Parts (Axles and Wheels)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Does packaging or labelling change the GST for Locomotive Parts (Axles and Wheels)?

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.

How should mixed supplies be billed when Locomotive Parts (Axles and Wheels) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Locomotive Parts (Axles and Wheels); Nil for exempt items if applicable).

Any common misclassification issue with Locomotive Parts (Axles and Wheels)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Do e‑way bill and e‑invoice apply for Locomotive Parts (Axles and Wheels)?

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.

How much GST applies to Locomotive Parts (Axles and Wheels)?

Under HSN 86071920, Locomotive Parts (Axles and Wheels) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

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.

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