GST Rate Chapter 86
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 86 : 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 KINDS |
GST RATES
| 5% : | All goods not specified elsewhere, [5% with no refund of ITC accumulation] | |
| 1. | 8601 Rail locomotives powered from an external source of electricity or by electric accumulators. | |
| 2. | 8602 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof. | |
| 3. | 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. | |
| 4. | 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). | |
| 5. | 8605 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). | |
| 6. | 8606 Railway or tramway goods vans and wagons, not self-propelled. | |
| 7. | 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bisselbogies, axles and wheels, and parts thereof. | |
| 8. | 8608 Railway or tramway track fixtures and fittings; mechanical (including electro mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. | |
| 18% : | 1. | Refrigerated containers : 8609 |
| 2. | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport : 8609 | |