HSN code | HSN description | GST |
| 8601 | Rail Locomotives Powered From An External Source Of Electricity Or By Electric Accumulators | 18% |
| 86011000 | Rail Locomotives Powered From An External Source Of Electricity Or By Electric Accumulators Powered From An External Source Of Electricity | 18% |
| 86012000 | Rail Locomotives Powered From An External Source Of Electricity Or By Electric Accumulators Powered By Electric Accumulators | 18% |
| 8602 | Other Rail Locomotives; Locomotive Tenders | 18% |
| 86021000 | Other Rail Locomotives; Locomotive Tenders Diesel-Electric Locomotives | 18% |
| 860290 | Other | 18% |
| 86029010 | Other Rail Locomotives; Locomotive Tenders – Other : Steam Locomotives And Tenders Thereof | 18% |
| 86029090 | Other Rail Locomotives; Locomotive Tenders – Other : Other | 18% |