GST HSN Code List

GST Rate and HSN Code : Chapter 86

Get a detailed GST HSN Code List at our portal. Save your time and effort in finding GST rates for various goods and commodities. We make your search for GST rates in India for over various goods easy with our HSN Code List with GST rates 2024. Find complete product description, HS Code and GST rates.

GST HSN Code List with GST rates 2024

HS CodeItem DescriptionGST
860110Rail locomotives powered from an external source of electricity0.12
86011000RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY0.12
860120Rail locomotives powered by electric accumulators0.12
86012000RAIL LCMTVS PWRD BY ELCTRC ACUMLTRS0.12
860210Diesel-electric locomotives0.12
86021000DIESEL-ELECTRIC LOCOMOTIVES Products Include: Ms Bar, Ms Round Bar0.12
860290Rail locomotives (excluding those powered from an external source of electricity or by accumulators and diesel-electric locomotives)0.12
86029010RAILWAY LOCOMOTIVES;STEAM AND TENDERS THROF0.12
86029090OTHER LOCOMOTIVE TENDERS0.12
860310Self-propelled railway or tramway coaches, vans and trucks, powered from an external source of electricity (excluding those of heading 8604)0.12
86031000COACHS PWRD FROM EXTRNL SOURCE OF ELCTRCTY0.12
860390Self-propelled railway or tramway coaches, vans and trucks (excluding those powered from an external source of electricity and those of heading 8604)0.12
86039000OTHR RLWAY/TRMWAY COACHES ETC,SLF-PRPLD0.12
860400Railway or tramway maintenance or service vehicles, whether or not self-propelled, e.g., workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles0.12
86040000RLWAY/TRMWAY MAINTNANC/SRVC VHCLS,W/N SLF PRPLD(E.G.WRKSHOPS,CRNS,BALAST TMPRS, TRCKLNRS,TSTNG COCHS AND TRCK INSPCT0.12
860500Railway or tramway passenger coaches, luggage vans, post office coaches and other special purpose railway or tramway coaches (excluding self-propelled railway or tramway coaches, vans and trucks, railway or tramway maintenance or service vehicles and goods vans and wagons)0.12
86050000RLWAY/TRMWAY PASNGR COACHS,LUGAGE VANS, POST OFFCE COACHS AND OTHR SPCL RLWAY/ TRMWAYCOACHS,NT SLF-PRPLD(EXCL ITM0.12
860610Railway or tramway tank wagons and the like (excluding self-propelled)0.12
860610104-WHEELER TANK WAGONS PAY-LOAD > 23 TONNES0.12
860610208-WHEELER TANK WAGONS PAY-LOAD <=60 TONNES0.12
86061090OTHR TANK WAGONS AND THE LIKE0.12
860620Railway or tramway insulated or refrigerated goods vans and wagons (excluding tank wagons and the like of subheading 8606.10)0.12
86062000*INSULATED OR REFRIGERATED VANS AND WAGONS,OTHER THAN THOSE OF SUBHDG NO.8606100.12
860630Railway or tramway self-discharging goods vans and wagons (excluding tank wagons and the like and insulated or refrigerated goods vans and wagons)0.12
86063000SLF-DISCHARGING VANS AND WAGONS,OTHER THAN THOSE OF SUBHDG NO.860610/8606200.12
860691Railway or tramway goods vans and wagons, covered and closed (excluding self-discharging goods vans and wagons and tank wagons and the like)0.12
86069110METER GUAGE 8-WHEELER COVERED WAGONS OF PAY-LOAD <= 38 TONNES0.12
86069120BROAD GUAGE 8-WHEELER COVERED WAGONS OF PAY-LOAD <= 60 TONNES0.12
86069190OTHR VANS AND WAGONS,COVERED AND CLOSED0.12
860692Railway or tramway goods vans and wagons, open, with non-removable sides of a height 60 cm (excluding self-discharging wagons)0.12
86069210BOGIE EIGHT WHEELER WAGONS OF PAY-LOAD <= 60 TONNES0.12
86069220BROAD GUAGE BOGIE EIGHT WHEELER WAGONS OF PAY-LOAD > 60 TONNES BUT <= 67 TONNES0.12
86069290OTHR RLWAY/TRMWAY GOODS VANS,OPEN0.12
860699Railway or tramway goods vans and wagons (excluding those specially designed for the transport of highly radioactive materials, tank wagons and the like, insulated, refrigerated or self-discharging goods vans and wagons and open goods vans and wagons with non-removable sides of a height 60 cm)0.12
86069900OTHR RLWAY/TRMWAY GOODS VANS,NT SLF-PRPLD0.12
860711Driving bogies and bissel-bogies for railway or tramway locomotives or rolling stock0.12
86071100DRIVING BOGIES AND BISSEL-BOGIES0.12
860712Bogies and driving bissel-bogies for railway or tramway locomotives or rolling stock (excluding driving bogies)0.12
86071200OTHR BOGIES AND BISSEL-BOGIES0.12
860719Axles, for electrical purposes, and wheels and parts thereof for railway or tramway locomotives or rolling stock; parts of bogies and bissel-bogies, n.e.s.0.12
86071910AXLES,WHEELS ETC.FR RLWAY WAGONS AND CARRGS0.12
86071920AXLE BOXES (LBRCTNG/GRS BOX) FR RAILWAYS0.12
86071930AXLES,WHEELS ETC.FOR LOCOMOTIVES0.12
86071990OTHER PARTS OF AXLES AND WHEELS FOR RAILWAY WAGONS AND CARRIAGES0.12
860721Air brakes and parts thereof for railway or tramway locomotives or rolling stock, n.e.s.0.12
86072100AIR BRAKES AND PARTS THEREOF0.12
860729Brakes (other than air brakes), and parts thereof, for railway or tramway locomotives or rolling stock, n.e.s.0.12
86072900OTHR BRAKES AND PARTS THEREOF0.12
860730Hooks and other coupling devices, buffers, and parts thereof, for railway or tramway locomotives or rolling stock, n.e.s.0.12
86073010BUFFRS FR ROLLNG STCK,DEVCS FR RLWAY0.12
86073090OTHERS Products Include: Chain Block, Chain Pulley Block0.12
860791Parts of railway or tramway locomotives, n.e.s.0.12
86079100PARTS OF LOCOMOTIVES ,Products include: Oil Filter Element, Lube Oil Filter0.12
860799Parts of rolling stock of heading 8603, 8604, 8605 or 8606, n.e.s.0.12
86079910PARTS OF COACH FOR RAILWAY0.12
86079920PARTS OF TRAMWAY0.12
86079930HYDRAULIC SHOCK ABSORBERS FOR BOGIES0.12
86079990PARTS OF RAILWAY,N.E.S. ,Products include: Are S Universal0.12
860800Railway or tramway track fixtures and fittings (excluding sleepers of wood, concrete or steel, sections of track and other track fixtures not yet assembled and railway or tramway track construction material); mechanical, incl. electromechanical, signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing0.12
86080010RLWAY AND TRMWAY TRACK FIXTURES AND FITTINGS0.12
86080020MCHNCL EQPMNT,NT ELCTRCLY PWRD FR SGNLNG/ CNTRLNG ROAD RAIL/OTHR VHCLS,SHIPS/AIRCRFT0.12
86080030OTHR TRAFFIC CONTROL EQUIPMENT FR RAILWAYS0.12
86080040OTHR TRAFFIC CNTRL EQUIPMENT FOR ROADS, INLAND WATERWAYS, PORTS,AIRPORTS0.12
86080090OTHER ,Products include: Road Barrier0.12
860900Containers, incl. containers for the transport of fluids, specially designed and equipped for carriage by one or more modes of transport ,Products include: Empty Cargo Container0.18
86090000CONTAINERS SPECIALLY DESIGNED ANDEQUIPPED FOR CARRIAGE BY ONE/MORE MODES OF TRNSPORT ,Products include: 20 Feet Container, 40 Feet Container, Reefer Container, Empty Cargo Container0.18

What is GST?

Goods and Services Tax (GST) is a Single Tax Structure System introduced in 2017. GST works on One Nation, One Tax system. Earlier, there was a diverse tax system in India. There were various indirect taxes such as Value Added Tax (VAT), sale tax, purchase tax, service tax, surcharges, Excise duty, etc. Under the GST System, all the central and state taxes are merged into a single tax.

What are GST Rates for Goods & Services?

GST has refined the taxation sector in India. It helps in unifying all taxes for various goods and services. There are a large number of goods, commodities and services in India. So, they are put under 5 different slabs of GST rates-

  • NIL: Under this slab 0% tax is charged on the goods or services.
  • 5%: Under this slab 5% tax is charged on the goods and services.
  • 12%: Under this slab 12% tax is charged on the goods and services.
  • 18%: Under this slab 18% tax is charged on the goods and services.
  • 28%: Under this slab 28% tax is charged on the goods and services.

Important Note: Gold and other precious metals are excluded and put under 3% tax slab.

What is an HSN Code?

HSN Code stands for Harmonized System of Nomenclature. An HSN Code is a unique 6 to10 digit number developed for the identification of goods and products. This system was established in 1988 by the World Customs Organization. The HSN Code system is operational in all parts of the world. It covers almost 90% of the goods traded globally. It is accepted by customs authorities for determining taxes on goods.

How does the HSN Code System in India Functions?

HSN Codes held a great significance in Import-Export Procedures of India. In India, it is called ITC (Indian Trade Clarification)-HS Code. An ITC HS Code is recognized from its Chapter, Heading, Subheading and Regional Tariff. It consists of 8 digits.

Let’s take an example: Suppose we are given an HS Code- 6006840000

  • Chapter: The First two digits (60) denotes chapter
  • Heading: Next two digits (06) denote headings.
  • Subheading: Further, two digits (84) denote subheadings.
  • Regional Tariff: Second Last Two digits (00) denote Regional Tariff.
  • National Tariff: Last Two Digits (00) indicates National Tariff.
structrure of hsn code

How many sections, chapters, heading and subheading Does HS Code System Covers?

There are around 21 sections, 99 chapters, 5,222 heading and 1,244 subheadings in the Harmonised system of Nomenclature.

What is the use of HSN Code in GST?

Ever since the arrival of GST, it is mandatory to mention HSN Code for your product. HSN Codes are needed to be mentioned on invoices, bills or filing GST returns. HSN Code helps taxpayers to evaluate GST rates of various products. An incorrect HSN Code can create a big hurdle in the customs clearance process.

How can I find HSN Code List with GST Rates?

You can find a complete HSN Code List with GST rates at Exim Trade Data portal.