8604 HSN Code: Railway Maintenance Vehicles

HSN Sub Chapter 8604 represents Railway Maintenance Vehicles under GST classification. This code helps businesses identify Railway Maintenance Vehicles correctly for billing, taxation, and trade. With HSN Sub Chapter 8604, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Railway Maintenance Vehicles.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
86	8604	Railway or tramway maintenance or service vehicles whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners,testing coaches and track inspection vehicles)	18%	18%

HSN Code 8604

Chapter: 86

Description: Railway or tramway maintenance or service vehicles whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners,testing coaches and track inspection vehicles)

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

Tariff HSN	Description
86040000	Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners,  testing coaches and track inspection vehicles)

HSN Code 86040000

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners,  testing coaches and track inspection vehicles)

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

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Phone Number*

Country code

Order Number	Description
02/2019-20	Uttranchal Filament (India) (AAR (Authority For Advance Ruling), Uttarakhand)
GUJ/GAAR/R/47/2020	Clad Weld Technologies Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
03/WBAAR/2018-19	Sreepati Ranjan Gope & Sons (AAR (Authority For Advance Ruling), West Bengal)
KAR ADRG 20/2021	Bharat Earth Movers Limited (AAR (Authority For Advance Ruling), Karnataka)

Order No. 02/2019-20

Uttranchal Filament (India) (AAR (Authority For Advance Ruling), Uttarakhand)

Order No. GUJ/GAAR/R/47/2020

Clad Weld Technologies Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. 03/WBAAR/2018-19

Sreepati Ranjan Gope & Sons (AAR (Authority For Advance Ruling), West Bengal)

Order No. KAR ADRG 20/2021

Bharat Earth Movers Limited (AAR (Authority For Advance Ruling), Karnataka)

What products are classified under HSN 8604

It includes Railway Maintenance Vehicles

If I repair and return Railway Maintenance Vehicles, 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.

Can reverse charge ever apply to transactions involving Railway Maintenance Vehicles?

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

Any import/export nuance for Railway Maintenance Vehicles?

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.

Do spares or accessories of Railway Maintenance Vehicles follow the same HSN?

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.

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

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.

How should I document Railway Maintenance Vehicles sent for job work?

Use a delivery challan for sending Railway Maintenance Vehicles 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.

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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