HSN Codes chevron_right Section 09 chevron_right Chapter 44 chevron_right Sub Chapter 4406

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4406 HSN Code: Railway sleepers

HSN Sub Chapter 4406 represents Railway sleepers under GST classification. This code helps businesses identify Railway sleepers correctly for billing, taxation, and trade. With HSN Sub Chapter 4406, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Railway sleepers.

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New GST Rate for HSN Code 4406

GST Rate for Railway sleepers under HSN Code 4406. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
44 4406 Railway or tramway sleepers (crossties) of wood 5% 12%

Chapter: 44

Description: Railway or tramway sleepers (crossties) of wood

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 4406

Following Tariff HSN code falls under Railway sleepers:

Tariff HSN Description
Railway or tramway sleepers (crossties) of wood - not impregnated
Not impregnated: Coniferous
Not impregnated: Non-Coniferous
Railway or tramway sleepers (crossties) of wood - other
Other: Coniferous
Other: Non-Coniferous

Railway or tramway sleepers (crossties) of wood - not impregnated

Not impregnated: Coniferous

Not impregnated: Non-Coniferous

Railway or tramway sleepers (crossties) of wood - other

Other: Coniferous

Other: Non-Coniferous

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Case Laws Related to Sub Chapter 4406

Order Number Description
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
M/S. Papaka Herbs & Spices Private Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)

Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )

Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh)

Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)

Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)

Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)

Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)

Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)

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

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

M/S. Papaka Herbs & Spices Private Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)

FAQs for Sub Chapter 4406

What products are classified under HSN 4406

It includes Railway sleepers

What should my invoice and records include for Railway sleepers?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

How do I bill a kit or combo that includes Railway sleepers?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

If I repair and return Railway sleepers, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Does MRP, weight or pack size change GST treatment for Railway sleepers?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Any special steps when selling Railway sleepers through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

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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