HSN Code 86011000 -- – Rail locomotives powered from an external source of electricity or by electric a (GST Rate 18%)

HSN Code 86011000

Rail locomotives powered from an external source of electricity or by electric accumulators powered from an external source of electricity

HSN86011000

Rail locomotives powered from an external source of electricity or by electric accumulators powered from an external source of electricity

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 86 -- Railway or tramway locomotives
Heading: 8601
Subheading: 860110
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 Rail locomotives powered from an external source of electricity or by electric a. 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

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%
86031000
Self-propelled railway or tramway coaches, vans and trucks, other than
18%

Frequently asked questions

What is HSN Code 86011000?
HSN Code 86011000 is the official Harmonized System of Nomenclature code for Rail locomotives powered from an external source of electricity or by electric accumulators powered from an external sou, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 86011000?
HSN Code 86011000 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 86011000 belong to?
HSN Code 86011000 falls under Chapter 86 -- Railway or tramway locomotives of the GST tariff.
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