| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Rail locomotives powered from an external source of electricity or by electric accumulators | 8601 | 86011000, 86012000 |
| 5% | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof | 8602 | 86021000, 86029010, 86029090 |
| 5% | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 8603 | 86031000, 86039000 |
| 5% | 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) | 8604 | 86040000 |
| 5% | 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) | 8605 | 86050000 |
| 5% | Railway or tramway goods vans and wagons, not self-propelled | 8606 | 86061010, 86061020, 86061090, 86063000, 86069110, 86069120, 86069190, 86069210, 86069220, 86069290, 86069900 |
| 5% | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof | 8607 | 86071100, 86071200, 86071910, 86071920, 86071930, 86071990, 86072100, 86072900, 86073010, 86073090, 86079100, 86079910, 86079920, 86079930, 86079990 |
| 5% | 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 | 8608 | 86080010, 86080020, 86080030, 86080040, 86080090 |
| 18% | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 8609 | 86090000 |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. File My Tax online will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
