HSN Code: 8601

Use HSN code 8601 when raising GST invoices for Rail locomotives powered externally. This code classifies the product under the Indian GST system and determines the applicable tax rate of 12%.

Who must mention HSN codes on invoices?

• Annual turnover above ₹5 crore: Must use 6-digit HSN codes
• Annual turnover ₹1.5 crore to ₹5 crore: Must use 4-digit HSN codes
• Annual turnover up to ₹1.5 crore: Optional (recommended for accuracy)

Mentioning the HSN code on invoices ensures proper GST compliance, simplifies return filing (GSTR-1, GSTR-3B), and helps buyers claim Input Tax Credit correctly.

You can verify the GST rate applicable to HSN 8601 using the WOWHOW GST Calculator or generate a compliant invoice using the GST Invoice Generator.