Rai HSN Code
GST rates and HSN code for Rai.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Rai</strong>lway or tramway locomotives, rolling-stock and parts thereof; <strong>rai</strong>lway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Of Locomotives | 86079100 | 18% | – | 01/10/2019 | – |
| Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Other: Open With Non-Removable Sides Of A Height Exceeding 60 Cms: Bogie Eight Wheeler Wagons Of Pay-Load Not Exceeding 60 Tonnes | 86069210 | 18% | – | 01/10/2019 | – | |
| Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Other : Other : Parts Of Tramway, Locomotives And Running Stock | 86079920 | 18% | – | 01/10/2019 | – | |
| Parts Of Railway Or Tramway Locomotives Or Rolling-Stock – Brakes And Parts Thereof : Other | 86072900 | 18% | – | 01/10/2019 | – | |
| Railway Or Tramway Goods Vans And Wagons, Not Self-Propelled – Other: Covered And Closed : Broad Guage Eight Wheeler Covered Wagons Of Pay-Load Not Exceeding 60 Tonnes | 86069120 | 18% | – | 01/10/2019 | – | |
| Articles of apparel and clothing accessories, not knitted or crocheted | Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Article | 62012010 | 12% | – | – | – |
| Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Articles : Of Cotton | 62021200 | 12% | – | 01/07/2017 | – | |
| Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Articles : Of Other Texti | 62021910 | 12% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Railway Or Tramway Sleepers (Crossties) Of Wood – Other | 44069000 | 12% | – | 01/07/2017 | – |
| Articles of iron or steel | Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021010 | 18% | – | 01/07/2017 | – |
| Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe | 73030010 | 18% | – | 01/07/2017 | – | |
| Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73024000 | 18% | – | 01/07/2017 | – | |
| Services | Railway Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Intermodal Containers, Bulk Cargo Etc | 996512 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – |
| Railway Pushing Or Towing Services | 996731 | 5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] | 22/08/2017 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Pulley Tackle And Hoists Other Than Skip Hoists; Winches And Capstans; Jacks – Pulley Tackles And Hoists Other Than Skip Hoists Or Hoists Of A Kind Used For Raising Vehicles: Other : Hoists Machine | 84251910 | 18% | – | 01/07/2017 | – |
| Vehicles other than <strong>rai</strong>lway or tramway rolling-stock, and parts and accessories thereof | Works Trucks, Self-Propelled, Not Fitted With Lifting Or Handling Equipment, Of The Type Used In Factories, Warehouses, Dock Areas Or Airports For Short Distance Transport Of Goods; Tractors Of The Type Used On Railway Station Platforms; Parts Of The Fore | 87099000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electrical Signalling, Safety Or Traffic Control Equipment For Railways, Tramways, Roads, Inland Waterways, Parking Facilities, Port Installations Or Airfields (Other Than Those Of Heading 8608) | 8530 | 18% | – | 15/11/2017 | – |
| Equipment For Railways Or Tramways | 853010 | 18% | – | 15/11/2017 | – | |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Pebbles, Gravel, Broken Or Crushed Stone, Of A Kind Commonly Used For Concrete Aggregates, For Road Metalling Or For Railway Or Other Ballast, Shingle And Flint, Whether Or Not Heat-Treated; Macadam Of Slag, Dross Or Similar Industrial Waste, Whether Or N | 25174900 | 5% | – | 01/07/2017 | – |
| Pebbles, Gravel, Broken Or Crushed Stone, Of A Kind Commonly Used For Concrete Aggregates, For Road Metalling Or For Railway Or Other Ballast, Shingle And Flint, Whether Or Not Heat-Treated; Macadam Of Slag, Dross Or Similar Industrial Waste, Whether Or N | 2517 | 5% | – | 01/07/2017 | – |
Understand “Rai” HSN Code: A Comprehensive Guide to GST Classification
The term “Rai” can refer to different products, leading to confusion when determining the correct HSN (Harmonized System of Nomenclature) code for GST purposes. Depending on the context, “Rai” could refer to mustard seeds, various railway-related items, or even certain types of clothing. This blog will clarify the HSN codes and GST rates associated with each of these distinct “Rai” categories based on the provided data.
Classifying “Rai” as Mustard Seeds
When “Rai” refers to mustard seeds, a common spice and oilseed in India, its HSN classification falls under Chapter 12: “Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.”
- Mustard Seeds: The most common HSN code for mustard seeds is 12075090. Mustard seeds are typically subject to a 5% GST rate, effective from July 1, 2017.
“Rai” in Railway and Tramway Context
The term “Rai” frequently appears in descriptions related to “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.” These items generally fall under Chapter 86 or Chapter 73.
Railway Rolling Stock and Parts
- Parts of Railway or Tramway Locomotives or Rolling-Stock: Several HSN codes fall under this broad category.
- 86079100 (Parts Of Locomotives): This refers to “Other parts of railway or tramway locomotives or rolling-stock” and carries an 18% GST rate, effective from October 1, 2019.
- 86079920 (Parts Of Tramway, Locomotives And Running Stock): Also subject to an 18% GST, effective from October 1, 2019.
- 86072900 (Brakes And Parts Thereof: Other): These parts for railway or tramway locomotives or rolling-stock also have an 18% GST rate, effective from October 1, 2019.
- Railway or Tramway Goods Vans and Wagons, Not Self-Propelled:
- 86069210 (Open With Non-Removable Sides… Bogie Eight Wheeler Wagons): These wagons are taxed at 18% GST, effective from October 1, 2019.
- 86069120 (Covered And Closed: Broad Guage Eight Wheeler Covered Wagons): These also have an 18% GST rate, effective from October 1, 2019.
Railway Track Materials
- Railway or Tramway Track Construction Material of Iron or Steel: These fall under Chapter 73: “Articles of iron or steel.”
- 73021010 (Rails): Railway rails have an 18% GST rate, effective from July 1, 2017.
- 73024000 (Fish-Plates and Sole Plates): These components for railway or tramway tracks are also subject to an 18% GST.
- 73029010 (Other Track Construction Material): This covers other track components and also has an 18% GST rate.
Other Railway-Related Items
- Railway or Tramway Sleepers (Crossties) of Wood: These are under Chapter 44: “Wood and articles of wood; wood charcoal.”
- 44069000 (Other wooden sleepers): These attract a 12% GST rate, effective from July 1, 2017.
- Electrical Signalling, Safety Or Traffic Control Equipment For Railways: This equipment is under Chapter 85: “Electrical machinery and equipment and parts thereof.”
- 853010 and 8530 (Equipment for Railways or Tramways): These have an 18% GST rate, effective from November 15, 2017.
- Railway Transport Services: These fall under “Services.”
- 996512 (Railway Transport Services of Goods): These services are generally Nil rated for GST, with various conditions and effective dates.
- 996731 (Railway Pushing or Towing Services): These services are also generally Nil rated for GST.
“Rai” in Apparel Context (Rainwear)
While less common, “Rai” might also be a phonetic association with “Rain” as in “Raincoats.”
- Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Articles: These garments fall under Chapter 62: “Articles of apparel and clothing accessories, not knitted or crocheted.”
- 62012010 (Overcoats, Raincoats…): These typically have a 12% GST rate.
- 62021200 (Women’s or Girls’ Raincoats of Cotton): These also attract a 12% GST rate.
Facebook
Twitter
Instagram
LinkedIn
Youtube
