GST rates and HSN code for Auto parts.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vehicles other than railway or tramway rolling-stock, and <strong>parts</strong> and accessories thereof | Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 – Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, And Non-Driving Axles, Parts Thereof | 87085000 | 18% | Nil | 01/08/2019 18/08/2017 | – |
| Parts And Accessories Of Vehicles Of Headings 8711To 8713 Other : Frames And Forks, And Parts Thereof | 87149100 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
| Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Upholstered | 94016100 | 18% | – | 15/11/2017 | – |
| Railway or tramway locomotives, rolling-stock and <strong>parts</strong> thereof; railway or tramway track fixtures and fittings and <strong>parts</strong> 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 | – |
| Clocks and watches and <strong>parts</strong> thereof | Watch Straps, Watch Bands And Watch Bracelets, And Parts Thereof Of Base Metal, Whether Or Not Gold- Or Silverplated:Parts | 91132010 | 18% | – | 15/11/2017 | – |
| Watch Cases And Parts Thereof | 9111 | 18% | – | 15/11/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; <strong>parts</strong> thereof | Parts | 841990 | 18% | – | 15/11/2017 | – |
| Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor – Parts: Of Pneumatic Tools | 84679200 | 18% | – | 01/07/2017 | – | |
| Parts Suitable For Use Solely Or Principally With The Machinery Of Headings 8425 To 8430 – Of Machinery Of Heading 8427 :Of Fork Lift Trucks | 84312010 | 18% | – | 01/07/2017 | – | |
| Parts | 845090 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms); Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This He | 84485190 | 18% | – | 01/07/2017 | – | |
| Printing Machinery Used For Printing By Means Of Plates, Cylinders And Otherprinting Components Of Heading 8442; Other Printers, Copying Machines Andfacsimile Machines, Whether Or Not Combined; Parts And Accessories Thereof – Printing Machinery Used For P | 84439920 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 – Other : 8409 91 – Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other : Of Other Petrol Engines | 84099192 | 28% | – | 01/07/2017 | – | |
| Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec | 84733092 | 18% | – | 01/07/2017 | – | |
| Miscellaneous articles of base metal | Other, Including Parts | 830890 | 18% | – | 01/07/2017 | – |
| Copper and articles thereof | Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper – Cooking Or Heating Apparatus Of A Kind Used For Domestic Purposes, Non-Electric, And Parts Thereof, Of Copper : Parts : Burners | 74170091 | 0 | – | 01/07/2017 | – |
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Articles Of Jewellery And Parts Thereof, Of Precious Metal Or Of Metal Clad With Precious Metal – Of Precious Metal Whether Or Not Plated Or Clad With Precious Metal – Of Other Precious Metal, Whether Or Not Plated Or Clad With Precious Metal: Of Gold, Un | 71131910 | 3% | – | 01/07/2017 | – |
| Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder | Plants And Parts Of Plants (Including Seeds And Fruits), Of A Kind Used Primarily In Perfumery, In Pharmacy Or For Insecticidal, Fungicidal Or Similar Purpose, Fresh Or Dried, Whether Or Not Cut, Crushed Or Powdered Other : Leaves, Powder, Flowers And Pod | 12119025 | 5% | – | 01/07/2017 | – |
| Articles of iron or steel | Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other | 73239190 | 18% | – | 01/07/2017 | – |
| Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other | 73239490 | 18% | – | 01/07/2017 | – |
The automotive industry thrives on a complex ecosystem of components, from a tiny screw to an entire engine assembly. For manufacturers, distributors, and retailers of auto parts in India, navigating the Harmonized System of Nomenclature (HSN) codes and their corresponding Goods and Services Tax (GST) rates is paramount for smooth operations and regulatory compliance. This blog will shed light on the key HSN codes for auto parts, helping you classify your products accurately.
The HSN is an internationally recognized system for classifying goods, and in India, it plays a critical role in GST implementation. Most auto parts fall under Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. However, the specific HSN code and GST rate depend on the type and function of the part.
A large majority of motor vehicle parts and accessories are covered under HSN 8708. This heading encompasses a vast range of components used in vehicles falling under headings 8701 to 8705 (which generally include motor vehicles for the transport of persons, goods, special purpose vehicles, tractors, etc.).
Here are some examples from the provided data:
While HSN 8708 is primary for many auto parts, other chapters might be relevant for specific components:
As observed in the data, the GST rates for auto parts are predominantly 18% or 28%. Some rates have been revised since the initial GST implementation on July 1, 2017, such as certain 8708 parts moving to an 18% rate from August 1, 2019. It’s crucial for businesses to stay updated with the latest GST notifications to ensure correct billing and compliance.
The main HSN code for general auto parts is 8708.
Most auto parts fall under either 18% or 28% GST rates.
The 18% GST rate for drive axles became effective from August 1, 2019.
The GST rate for parts of motorcycle frames and forks is 28%.
Parts and accessories of motorcycles (vehicles of heading 8711) generally fall under HSN 87149100.
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