Chapter 86 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article

Unit Rate of duty
      Standard Preferential Areas Effective rate of duty
(1) (2)  (3) (4) (5) (6)
8601 Rail locomotives powered from an external source of electricity or by electric accumulators        
8601 10 00 - Powered from an external source of electricity u 10% - IGST: 18%
8601 20 00 - Powered by electric accumulators u 10% - IGST: 18%
8602 Other rail locomotives; locomotive tenders        
8602 10 00 - Diesel electric locomotives u 10% - IGST: 18%
8602 90 - Other :        
8602 90 10 -- Steam locomotives and tenders thereof u 10% - IGST: 18%
8602 90 90 -- Other u 10% - IGST: 18%
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604        
8603 10 00 - Powered from an external source of electricity u 10% - IGST: 18%
8603 90 00 - Other u 10% - IGST: 18%
8604 00 00 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) u 10% - BCD: 7.5%
BCD: NIL for specified countries

IGST: 18%
8605 00 00 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) u 10% - BCD: NIL for specified countries
IGST: 18%
8606 Railway or tramway goods vans and wagons, not self-propelled        
8606 10 - Tank wagons and the like :        
8606 10 10 -- Four wheeler tank wagons of pay-load exceeding 23 tonnes u 10% - BCD: NIL for specified countries
IGST: 18%
8606 10 20 -- Eight wheeler tank wagons of pay-load not exceeding 60 tonnes u 10% - BCD: NIL for specified countries
IGST: 18%
8606 10 90 -- Other u 10% - BCD: NIL for specified countries
IGST: 18%
8606 30 00 -Self discharging vans and wagons, other than those of subheading 8606 10  u 10% - BCD: NIL for specified countries
IGST: 18%
- Other :        
8606 91 -- Covered and closed :        
8606 91 10 -- Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tonnes u 10% - BCD: NIL for specified countries
IGST: 18%
8606 91 20 -- Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tonnes u 10% - BCD: NIL for specified countries
IGST: 18%
8606 91 90 -- Other u 10% - BCD: NIL for specified countries
IGST: 18%
8606 92 -- Open, with non removal sides of a height exceeding 60 cm :        
8606 92 10 -- Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes u 10% - BCD: NIL for specified countries
IGST: 18%
8606 92 20 -- Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes u 10% - BCD: NIL for specified countries
IGST: 18%
8606 92 90 -- Other u 10% - BCD: NIL for specified countries
IGST: 18%
8606 99 00 -- Other u 10% - BCD: NIL for specified countries
IGST: 18%
8607 Parts of railway or tramway locomotives or rolling stock        
  - Bogies, bissel bogies, axles and wheels, and parts thereof :        
8607 11 00 -- Driving bogies and bissel-bogies Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 12 00 -- Other bogies and bissel-bogies Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 19 -- Other, including parts :        
8607 19 10 -- Axels, wheels for coaches, van and wagons (rolling-stock) Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 19 20 -- Axle and wheels for locomotives Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 19 30 -- Axle boxes (lubricating or grease box) Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 19 90 -- Other parts of axles and wheels Kg. 10% - BCD: NIL for specified countries
IGST: 18%
  - Brakes and parts thereof :        
8607 21 00 -- Air brakes and parts thereof Kg. 10% - IGST: 18%
8607 29 00 -- Other Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 30 - Hooks and other coupling devices, buffers, and parts thereof :        
8607 30 10 -- Buffers and coupling devices Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 30 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST: 18%
  - Other :        
8607 91 00 -- Of locomotives Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 99 -- Other :        
8607 99 10 -- Parts of coach work of railway running stock Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 99 20 -- Parts of tramway, locomotives and running stock Kg. 10% - IGST: 18%
8607 99 30 -- Hydraulic shock absorbers for railway bogies Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8607 99 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8608 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing        
8608 00 - Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing :        
8608 00 10 -- Railway and tramway track fixtures and fittings Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8608 00 20 -- Mechanical equipment, not electrically powdered for signalling to ,or controlling, road rail or other vehicles, ships or air-craft Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8608 00 30 -- Other traffic control equipment for railways Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8608 00 40 -- Other traffic control equipment for roads or inland waterways including automatic traffic control equipment for use at ports and airports Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8608 00 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST: 18%
8609 00 00 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport u 10% - BCD: 5%
BCD: NIL for specified countries

IGST: 18%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.