What products are classified under HSN 8603
It includes Self-propelled rail vehicles
HSN Sub Chapter 8603 represents Self-propelled rail vehicles under GST classification. This code helps businesses identify Self-propelled rail vehicles correctly for billing, taxation, and trade. With HSN Sub Chapter 8603, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Self-propelled rail vehicles.
GST Rate for Self-propelled rail vehicles under HSN Code 8603. 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 | 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 18% | 18% |
Chapter: 86
Description: Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
Following Tariff HSN code falls under Self-propelled rail vehicles:
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Other
| Order Number | Description |
|---|---|
| Bharat Earth Movers Limited (AAR (Authority For Advance Ruling), Karnataka) |
Bharat Earth Movers Limited (AAR (Authority For Advance Ruling), Karnataka)
It includes Self-propelled rail vehicles
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.
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.
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.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
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.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.