8601 HSN Code: Electric rail locomotives

HSN Sub Chapter 8601 represents Electric rail locomotives under GST classification. This code helps businesses identify Electric rail locomotives correctly for billing, taxation, and trade. With HSN Sub Chapter 8601, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electric rail locomotives.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
86	8601	Rail locomotives powered from an external source of electricity or by electric accumulators	18%	18%

HSN Code 8601

Chapter: 86

Description: Rail locomotives powered from an external source of electricity or by electric accumulators

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN	Description
86011000	Powered from an external source of electricity
86012000	Powered by electric accumulators

HSN Code 86011000

Powered from an external source of electricity

HSN Code 86012000

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
02/2022	Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
KAR ADRG 54/2019	M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
GST-ARA-56/2019-20/B-41	Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
GST-ARA-66/2018-19/B-162	Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. 02/2022

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

Order No. KAR ADRG 54/2019

M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Order No. GST-ARA-56/2019-20/B-41

Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-66/2018-19/B-162

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

What products are classified under HSN 8601

It includes Electric rail locomotives

Can reverse charge ever apply to transactions involving Electric rail locomotives?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Electric rail locomotives are forward charge. Check the current notifications for any special cases before deciding.

Is the composition scheme suitable if I mainly trade Electric rail locomotives?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

How are warranty replacements of Electric rail locomotives handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

How should I document Electric rail locomotives sent for job work?

Use a delivery challan for sending Electric rail locomotives to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Can I claim ITC on inputs and services used for Electric rail locomotives?

If your outward supply of Electric rail locomotives is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Does packaging or branding change how GST applies to Electric rail locomotives?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Electric rail locomotives is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

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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