HSN Code 86040000 -- – Railway or tramway maintenance or service vehicles whether or not self-propelled (GST Rate 18%)

HSN Code 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)

HSN86040000

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)

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 86 -- Railway or tramway locomotives
Heading: 8604
Subheading: 860400
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Railway or tramway maintenance or service vehicles whether or not self-propelled. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Railway or tramway locomotives

86011000
Rail locomotives powered from an external source of electricity or by
18%
86012000
Rail locomotives powered from an external source of electricity or by
18%
86021000
Other rail locomotives locomotive tenders diesel-electric locomotives
18%
86029010
Other rail locomotives locomotive tenders - other : steam locomotives
18%
86029090
Other rail locomotives locomotive tenders - other : other
18%

Frequently asked questions

What is HSN Code 86040000?
HSN Code 86040000 is the official Harmonized System of Nomenclature code for Railway or tramway maintenance or service vehicles whether or not self-propelled (for example, workshops, cranes, ballas, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 86040000?
HSN Code 86040000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 86040000 belong to?
HSN Code 86040000 falls under Chapter 86 -- Railway or tramway locomotives of the GST tariff.
Scroll to Top