Car accessories HSN Code

Determining the correct HSN (Harmonized System of Nomenclature) code for “car accessories” can be a complex task under India’s GST (Goods and Services Tax) regime. The term “car accessories” is very broad, encompassing a vast array of products, each with its own specific HSN classification and corresponding GST rate. Unlike generic goods, car accessories are not typically grouped under a single, overarching HSN code. Instead, their classification depends entirely on their nature, material, and intended function.

The Labyrinth of Car Accessory HSN Codes and GST

The HSN system aims to provide a universal language for product classification. For car accessories, this means a granular approach. You cannot simply use one HSN code for all car accessories.

Let’s explore the common HSN categories for genuine car accessories:

Parts and Accessories of Motor Vehicles (Chapter 87)

This is the most crucial chapter for car accessories.

• HSN Code 8708: This heading is specifically for “Parts and accessories of the motor vehicles of headings 8701 to 8705.” This is where many primary car accessories and spare parts fall. Within 8708, there are numerous sub-headings:
  • HSN Code 87089900: This is a common “Other” category for parts and accessories not specifically mentioned elsewhere under 8708. Many general car accessories might fall here.
  • Specific examples under 8708:
    • 87082100: Safety seat belts.
    • 87087000: Road wheels and parts and accessories thereof (e.g., alloy wheels).
    • 87089500: Safety airbags with inflator system; parts thereof.
    • 87089900: Various other parts and accessories, including some types of seat covers if considered a permanent part of the car’s seating structure by tax authorities. (Note: There has been some debate and rulings on seat covers, with some being classified under 9401 or even 3926 depending on their nature, impacting the GST rate).
  Most items under HSN 8708 typically attract an 18% GST rate. However, some luxury components or specific items under 8708 have been subject to a 28% GST rate, or even a cess in addition to the GST, depending on rulings and government notifications. For instance, seat covers classified under 8708 have seen a 28% GST.

Other Relevant HSN Chapters for Car Accessories

Many “accessories” are actually standalone items that happen to be used in a car. Their HSN code depends on their primary function and material.

• Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
  • HSN Code 8512: Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. This would include items like car lights, horns, etc.
  • HSN Code 8527: Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined in the same housing with sound recording or reproducing apparatus or a clock. This would cover car stereos/radios.
  • HSN Code 8504: Electrical transformers, static converters (for example, rectifiers) and inductors. Car chargers might fall here if they are power converters.
  • HSN Code 8544: Insulated (including enamelled or anodised) wire, cable… (for wiring harnesses within a car).
  • Many electrical car accessories under Chapter 85 typically attract an 18% or 28% GST rate, depending on the specific item.
• Chapter 39: Plastics and articles thereof.
  • HSN Code 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. This could include plastic car mats, certain dashboard trims, or sunshades if they are predominantly plastic. These typically attract an 18% GST rate.
• Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.
  • HSN Code 9401: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. Car seat covers, when not considered a permanent part of the car’s body (i.e., easily removable), may fall under this. Historically, there has been some back-and-forth on whether car seat covers are 8708 (28% GST) or 9401 (18% or 28% GST). Recent rulings suggest 9401 seats used in motor vehicles are 28% GST for uniformity.
• Chapter 33: Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
  • HSN Code 3307: Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. Car air fresheners/perfumes would fall here, typically attracting an 18% GST rate.