About Chapter 86
Chapter 86 of the Harmonized System of Nomenclature (HSN) is titled “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”. It is part of Section XVII, Vehicles, Aircraft & Vessels, together with Chapter 87 (vehicles other than railway or tramway rolling-stock), Chapter 88 (aircraft, spacecraft, and parts thereof) and Chapter 89 (ships, boats and floating structures).
The chapter is divided into 9 headings, from 8601 (rail locomotives powered from an external source of electricity or by electric) to 8609 (containers specially designed and equipped for carriage by one or more modes of transport).
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 1 code in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 86: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: Notification No. 78/2020 – Central Tax (HSN digits on invoices).