Chapter 86
Headings in HSN Chapter 86
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators | 18% | 10% | 2 |
| 8602 | Other rail locomotives; locomotive tenders | 18% | 10% | 3 |
| 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 18% | 10% | 2 |
| 8604 | Railway or tramway maintenance or service vehicles; whether or not self-propelled (e.g. workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | 18% | 10% | 1 |
| 8605 | Railway or tramway coaches; passenger coaches, luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading no.… | 18% | 10% | 1 |
| 8606 | Railway or tramway goods vans and wagons, not self-propelled | 18% | 10% | 11 |
| 8607 | Parts of railway or tramway locomotives or rolling-stock | 18% | 10% | 15 |
| 8608 | Railway or tramway track fixtures and fittings; mechanical (including electo- mechanical) signalling, safety or traffic control equipment for railway, tramways, roads, inland waterways… | 18% | 10% | 5 |
| 8609 | Containers; (including containers for transport of fluids) specially designed and equipped for carriage by one or more modes of transport | 18% | 5% / 10% | 2 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.