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 |
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)