What products are classified under HSN 86090000 ?
It includes Garden Tractors (≤1800 cc Engine)
HSN Code 86090000 represents Specialized Transport Containers under GST classification. This code helps businesses identify Specialized Transport Containers correctly for billing, taxation, and trade. With HSN Code 86090000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Specialized Transport Containers.
HSN Code 86090000 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 | 8609 | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 9% | 9% | 18% | 0% |
Description of goods
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]
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
8609 – Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
Specialized Transport Containers does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Garden Tractors (≤1800 cc Engine)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Specialized Transport Containers; Nil for exempt items if applicable).
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 86090000, Specialized Transport Containers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.