What products are classified under HSN 8602
It includes Rail locomotives; tender
HSN Sub Chapter 8602 represents Rail locomotives; tender under GST classification. This code helps businesses identify Rail locomotives; tender correctly for billing, taxation, and trade. With HSN Sub Chapter 8602, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rail locomotives; tender.
GST Rate for Rail locomotives; tender under HSN Code 8602. 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 |
|---|---|---|---|---|
| 86 | 8602 | Other rail locomotives; locomotive tender | 18% | 18% |
Chapter: 86
Description: Other rail locomotives; locomotive tender
Following Tariff HSN code falls under Rail locomotives; tender:
| Tariff HSN | Description |
|---|---|
| Diesel-electric locomotives | |
| Other : Steam locomotives and tenders thereof | |
| Other : Other |
Diesel-electric locomotives
Other : Steam locomotives and tenders thereof
Other : Other
It includes Rail locomotives; tender
If your outward supply of Rail locomotives; tender 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.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
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.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Rail locomotives; tender 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.
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.
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.