Chapter 869 Tariff Headings
HSN Codes Chapter 86: Railway locomotives, rolling stock
Chapter 86 of the GST HSN tariff classifies railway or tramway locomotives, rolling-stock and parts thereof, railway or tramway track fixtures and fittings and parts thereof, mechanical (including electro-mechanical) traffic signalling equipment of all kind. This chapter contains 9 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 86
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Rail Locomotives Powered From An External Source Of Electricity Or By Electric Accumulators
GST Rate:
18%
Self-Propelled Railway Or Tramway Coaches, Vans And Trucks, Other Than Those Of Heading 8604
GST Rate:
18%
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)
GST Rate:
18%
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)
GST Rate:
18%
Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled
GST Rate:
18%
Railway Or Tramway Track Fixtures And Fittings, Mechanical (Including Electo-Mechanical Signalling, Safety Or Traffic Control Equipment For Railway, Tramways, Roads, Inland Waterways, Parking Facilities, Port Installation Or Air-Fields, Parts Of The Foregoing
GST Rate:
18%
Containers (Including Containers For The Transport Of Fluids) Specially Designed And Equipped For Carriage By One Or More Modes Of Transport
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |