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HSN Codes and GST Rates of Chapter 86

RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 86

 		RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS

8601

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

86011000

 		- Powered from an external source of electricity

86012000

 		- Powered by electric accumulators

8602

 		Other rail locomotives; locomotive tenders

86021000

 		- Diesel-electric locomotives

860290

 		- Other :

86029010

 		--- Steam locomotives and tenders thereof

86029090

 		--- Other

8603

 		Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604

86031000

 		- Powered from an external source of electricity

86039000

 		- Other

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)

86050000

 		Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

8606

 		Railway or tramway goods vans and wagons, not self-propelled

860610

 		- Tank wagons and the like :

86061010

 		--- Four wheeler tank wagons of pay-load exceeding 23 tonnes

86061020

 		--- Eight wheeler tank wagons of pay-load not exceeding 60 tonnes

86061090

 		--- Other

86063000

 		- Self-discharging vans and wagons, other than those of sub-heading 860610

- Other :

860691

 		-- Covered and closed :

86069110

 		--- Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tonnes

86069120

 		--- Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tonnes

86069190

 		--- Other

860692

 		-- Open with non-removable sides of a height exceeding 60 cms :

86069210

 		--- Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes

86069220

 		--- Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes

86069290

 		--- Other

86069900

 		-- Other

8607

 		Parts of railway or tramway locomotives or rolling-stock

- Bogies, bissel-bogies, axles and wheels, and parts thereof:

86071100

 		-- Driving bogies and bissel-bogies

86071200

 		-- Other bogies and bissel-bogies

860719

 		-- Other including parts :

86071910

 		--- Axles, wheels for coaches, van and wagons (rolling-stock)

86071920

 		--- Axles and wheels for locomotives

86071930

 		--- Axle boxes (lubricating or grease box)

86071990

 		--- Other parts of axles and wheels

- Brakes and parts thereof:

86072100

 		-- Air brakes and parts thereof

86072900

 		-- Other

860730

 		- Hooks and other coupling devices, buffers and parts thereof:

86073010

 		--- Buffers and coupling devices

86073090

 		--- Other

- Other :

86079100

 		-- Of locomotives

860799

 		-- Other :

86079910

 		--- Parts of coach work of railway running stock

86079920

 		--- Parts of tramway, locomotives and running stock

86079930

 		--- Hydraulic shock absorbers for railway bogies

86079990

 		--- Other

8608

 		Railway or tramway track fixtures and fittings; mechanical (including electo-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or air-fields; parts of the foregoing

860800

 		- Railway or tramway track fixtures and fittings; mechanical (including electo-mechanical) signalling, safety or traffic control equipment for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing :

86080010

 		--- Railway and tramway track fixtures and fittings

86080020

 		--- Mechanical equipment, not electrically powered for signalling to, or controlling, road rail or other vehicles, ships or aircraft

86080030

 		--- Other traffic control equipment for railways

86080040

 		--- Other traffic control equipment for roads or inland waterways including automatic traffic control equipment for use at ports and airports

86080090

 		--- Other

86090000

 		Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
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13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).