The auto parts hsn code for parts and accessories of cars, buses and trucks is 8708, and parts for two-wheelers sit under 8714, with GST on both at 18%. Many auto parts were in the 28% slab before 22 September, so the reform cut the tax on spares sharply. Parts listed for tractors and parts of bicycles are 5%.
Electrical parts such as horns, wipers and starters, and engine parts such as pistons, have their own headings. This page lists the common spares, a workshop bill and the codes mechanics confuse. For the tax on the vehicles themselves, see car GST.
Auto parts: codes and GST rates
Item / HSN / GST- Car and truck body parts, bumpers18%Parts of motor vehicles
- Brake assemblies and brake pads (mounted)18%Brake parts
- Gear boxes18%Transmission
- Clutches and clutch plates18%Clutch parts
- Radiators18%Cooling parts
- Silencers and exhaust pipes18%Exhaust parts
- Steering, suspension, shock absorbers18%Including struts
- Two-wheeler parts and accessories18%Parts for heading 8711
- Bicycle parts5%Non motorised cycles
- Tractor parts listed in the entry5%Wheel rims, housings, gear boxes for tractors
- Wiper blades and motors18%Wipers, defrosters
- Horns18%Sound signalling
- Unmounted brake linings18%Friction material
- Engine parts: pistons, rings, gaskets18%Parts of engines
- Brake oil18%Hydraulic brake fluid
Quick facts
HSN headings
8708 car and truck parts, 8714 two-wheeler and cycle partsGST rate
18% (9% CGST + 9% SGST)Rate before the reform
28% for many auto partsLower rates
Bicycle parts and listed tractor parts 5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8708 for electrical parts such as horns (8512)
Auto parts hsn code list
| Part | HSN | GST |
|---|---|---|
| Bumper, body panel | 8708 10 or 8708 29 | 18% |
| Safety belt | 8708 21 | 18% |
| Brake assembly, mounted brake pads | 8708 30 | 18% |
| Gear box | 8708 40 | 18% |
| Drive axle, differential | 8708 50 | 18% |
| Wheel, rim | 8708 70 | 18% |
| Shock absorber, suspension | 8708 80 | 18% |
| Radiator | 8708 91 | 18% |
| Silencer | 8708 92 | 18% |
| Clutch plate, clutch assembly | 8708 93 | 18% |
| Steering wheel, column | 8708 94 | 18% |
| Airbag | 8708 95 | 18% |
| Two-wheeler parts | 8714 10 | 18% |
| Piston, ring, cylinder head | 8409 | 18% |
| Starter motor, alternator | 8511 | 18% |
| Horn, wiper, headlamp | 8512 | 18% |
| Spark plug | 8511 10 | 18% |
8708 hsn code gst rate after the reform
Heading 8708 covers parts and accessories of motor vehicles of headings 8701 to 8705. Most of it moved from 28% to 18% in the reform. A spare part with a taxable value of Rs 10,000 now carries Rs 1,800 GST instead of Rs 2,800. Specific tractor parts named in Schedule I, such as rear wheel rims, centre housings, gear boxes, transaxles and radiator assemblies for tractors, are 5%.
8714 hsn code gst rate
Heading 8714 holds parts and accessories of motorcycles, scooters and mopeds (8714 10) at 18%, and parts of non motorised bicycles at 5%. Parts of carriages for disabled persons are 5%. See two-wheelers.
Wiper, horn and brake pad hsn code
Wiper blades, wiper motors and defrosters are 8512 40, and horns are sound signalling equipment under 8512 30, both 18%. Brake pads fitted on a backing plate are 8708 30; unmounted friction linings are 6813. Brake oil is hydraulic brake fluid under 3819 at 18%.
Workshop invoice
Workshop bill for a car: Front brake pads, HSN 8708 30, Rs 2,400. Clutch plate, HSN 8708 93, Rs 3,800. Labour, SAC 998714, Rs 2,000. Taxable value Rs 8,200. CGST 9% Rs 738. SGST 9% Rs 738. Total Rs 9,676.
Showing parts and labour on separate lines lets each carry its own code. Engine oil changed during service is covered on the engine oil page and tyres on the tyre page.
Machine spare parts hsn code
Spare parts for industrial machines are not auto parts. They are coded with the machine they fit, unless the tariff gives them a heading of their own, such as bearings (8482) or gears (8483). See machinery.
Vehicle part codes on this page are a broad summary of Chapters 84, 85 and 87. A part's design and the vehicle it fits decide its line, so check with the GST portal and ask a GST practitioner or chartered accountant before billing tractor parts at 5%.
Frequently asked questions
What is the 8708 hsn code gst rate?
Parts and accessories of motor vehicles under 8708 are 18% since the reform. Listed tractor parts are 5%.
What is the spare parts hsn code?
Car and truck spares are 8708 and two-wheeler spares 8714. Machine spares follow the machine or their own heading.
What is the wiper hsn code?
Wipers are 8512 40, at 18%.
What is the horn hsn code?
Vehicle horns are 8512 30, at 18%.
What is the 8714 hsn code gst rate?
Two-wheeler parts under 8714 are 18%, and bicycle parts are 5%.