What products are classified under HSN 86079100 ?
It includes Railway Equipment| Traffic Control Equipment
HSN Code 86079100 represents Other : Of locomotives under GST classification. This code helps businesses identify Other : Of locomotives correctly for billing, taxation, and trade. With HSN Code 86079100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other : Of locomotives.
HSN Code 86079100 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 | Other : Of locomotives | 9% | 9% | 18% | 0% |
Description of goods
Other : Of 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
Other : Of locomotives 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 : Axles and wheels for locomotives | |
| 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 : 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 : Axles and wheels for locomotives
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 : 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
| 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)
It includes Railway Equipment| Traffic Control Equipment
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.
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.
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 86079100, Other : Of locomotives 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.