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HSN 8708 18% GST

HSN Code 8708 — Auto parts

HSN code 8708 covers parts and accessories of the motor vehicles of headings 8701 to 8705. Under GST 2.0 (effective 22 September 2025), HSN 8708 (auto parts) is taxed at 18% GST. This code falls under Chapter 87 — Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 8708 at a glance

HSN Code8708
DescriptionPARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
GST Rate (GST 2.0)18%
ChapterChapter 87 — Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof
Heading8708

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 8708

34 more specific 6- and 8-digit codes fall under 8708 (auto parts). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
870810Bumpers And Parts Thereof :18%
870821Safety Seat Belts18%
870822Front Windscreens (Windshields), Rear Windows And Other Windows Specified In Sub-Heading Note 1 To This Chapter18%
870829Other18%
870830Brakes And Servo-Brakes, Parts Thereof18%
870840Gear Boxes And Parts Thereof18%
870850Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, Non-Driving Axles, Parts Thereof18%
870870Road Wheels And Parts And Accessories Thereof18%
870880Suspension Systems And Parts Thereof (Including Shock Absorbers)18%
870891Radiators And Parts Thereof18%
870892Silencers (Mufflers) And Exhaust Pipes, Parts Thereof18%
870893Clutches And Parts Thereof18%
870894Steering Wheels, Steering Columns And Steering Boxes, Parts Thereof18%
870895Safety Airbags With Inflater System, Parts Thereof18%
870899Other18%
87081010For Tractors18%
87081090Other18%
87082100Safety Seat Belts18%
87082200Front Windscreens (Windshields), Rear Windows And Other Windows Specified In Sub-Heading Note 1 To This Chapter18%
87082900Other18%
87083000Brakes And Servo-Brakes, Parts Thereof18%
87083100Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 Brakes And Servo-Brakes And Parts Thereof Mounted Brake Linings18%
87083900Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 Brakes And Servo-Brakes And Parts Thereof Other18%
87084000Gear Boxes And Parts Thereof18%
87085000Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, Non-Driving Axles, Parts Thereof18%
87086000Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 Brakes And Servo-Brakes And Parts Thereof Non-Driving Axles And Parts Thereof18%
87087000Road Wheels And Parts And Accessories Thereof18%
87088000Suspension Systems And Parts Thereof (Including Shock Absorbers)18%
87089100Radiators And Parts Thereof18%
87089200Silencers (Mufflers) And Exhaust Pipes, Parts Thereof18%

Showing 30 of 34 sub-codes — search the HSN Code Finder for the rest.

Frequently Asked Questions

What is the HSN code for auto parts?
The HSN code for auto parts is 8708, under Chapter 87 (Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof).
What is the GST rate on auto parts?
Under GST 2.0, HSN 8708 (auto parts) is taxed at 18% GST.
Which chapter does HSN code 8708 belong to?
HSN 8708 belongs to Chapter 87 of the HSN classification — Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof.
Is the HSN code 8708 mandatory on invoices for auto parts?
Yes. To bill auto parts under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8708) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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