What products are classified under HSN 4406
It includes 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.
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
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
| 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)
It includes 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.
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.
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.
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.
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.
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.