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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Rail locomotives powered from an external source of electricity or by electric accumulators | 8601 | 86011000, 86012000 |
| 5% | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof | 8602 | 86021000, 86029010, 86029090 |
| 5% | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 | 8603 | 86031000, 86039000 |
| 5% | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | 8604 | 86040000 |
| 5% | 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) | 8605 | 86050000 |
| 5% | Railway or tramway goods vans and wagons, not self-propelled | 8606 | 86061010, 86061020, 86061090, 86063000, 86069110, 86069120, 86069190, 86069210, 86069220, 86069290, 86069900 |
| 5% | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof | 8607 | 86071100, 86071200, 86071910, 86071920, 86071930, 86071990, 86072100, 86072900, 86073010, 86073090, 86079100, 86079910, 86079920, 86079930, 86079990 |
| 5% | 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 | 8608 | 86080010, 86080020, 86080030, 86080040, 86080090 |
| 18% | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport [including refrigerated containers] | 8609 | 86090000 |