HSN Code 86079100 -- – Parts of railway or tramway locomotives or rolling-stock – other : of locomotive (GST Rate 18%)

HSN Code 86079100

Parts of railway or tramway locomotives or rolling-stock - other : of locomotives

HSN86079100

Parts of railway or tramway locomotives or rolling-stock - other : of locomotives

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8607
Subheading: 860791
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 Parts of railway or tramway locomotives or rolling-stock - other : of locomotive. 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.

Frequently asked questions

What is HSN Code 86079100?
HSN Code 86079100 is the official Harmonized System of Nomenclature code for Parts of railway or tramway locomotives or rolling-stock - other : of locomotives, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 86079100?
HSN Code 86079100 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 86079100 belong to?
HSN Code 86079100 falls under Chapter 86 -- Railway or tramway locomotives of the GST tariff.
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