GST applicable for Railway fixtures and fittings, rolling stock parts

 

 

GST on Railway fixtures and fittings, rolling stock parts


GST exemption items list, click here

 

GST applicable for Railway fixtures and fittings, rolling stock partsRailway fixtures and fittings, rolling stock parts etc. Falls under HSN code chapter 86 of GST commodity tariff schedule.  The details about GST rate changes for sale of railway fixtures and fittings, rolling stock parts etc. Are being updated here.  The notification changes on exemptions for GST for sale of railway fixtures and fittings, rolling stock parts etc. And other circulars related to GST for Railway fixtures and fittings, rolling stock parts are updated in this website.

 

Update on 18th May, 2017: GST rates for goods

 

5% GST RATE

 

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 Selfpropelled 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 selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).

5. 8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (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.

Revised GST Rates with effect from 1st October, 2021

                                                                                      Present rate           new rate

Railway parts, locomotives and goods in Chapter 86         12%                 18%

 

 

18% GST RATE;

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]

 

Categories of business fall under GST exemption list is expected to be released soon.

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

  

GST applicable for Railway fixtures and fittings, rolling stock parts

 

GST rate payable for goods or service, click here

 

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GST applicable for Railway fixtures and fittings, rolling stock parts


 

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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on Rail locomotives powered from an external source of electricity

What is the GST rate on Rail locomotive tenders?

How much GST on Self-propelled railway (vans and Trucks)?

GST tariff on Railway service vehicles

Indian GST charges on Railway service cranes

GST duty on Railway service track liners

GST tax on Railway service testing coaches

Goods and Service Tax rate on Railway service track inspection vehicles

Goods and Service Tax slab on Railway passenger coaches

GST slab on Railway track fixtures and fittings

GST slab rate on Railway post office coaches

Slab GST on Railway goods vans and wagons

Rate of GST slab on Railway mechanical signalling

Tax of GST on traffic control equipment for railway

GST expenses on Railway roads, inland waterways

Total GST charges on Railway parking facilities and air-fields

Total GST rate on Railway containers


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