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
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.