Chapter 86 – GST Rates and HSN Codes of Rail Locomotives Parts
The GST rates on Rail Locomotives Parts are from 5 to 18%. Check the following GST Rate Table.
The HSN Codes are listed from 8601 to 8609. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Rail Locomotives Parts
|HSN Code||Items/Services||Rate (%)||w.e.f.|
|8601||Rail locomotives powered from an external source of electricity or by electric accumulators||5||28/06/2017|
|8602||Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof||5||28/06/2017|
|8603||Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604||5||28/06/2017|
|8604||Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)||5||28/06/2017|
|8605||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)||5||28/06/2017|
|8606||Railway or tramway goods vans and wagons, not self-propelled||5||28/06/2017|
|8607||Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof||5||28/06/2017|
|8608||Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing||5||28/06/2017|
|8609||Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers]||5||28/06/2017|
Here GST rates on Rail Locomotives Parts means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)