Spare parts HSN Code
GST rates and HSN code for Spare parts.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores | Spare Parts And Other Raw Materials (Including Semi-Finished Materials Or Consumable Stores For The Maintenance Of Plant Or Project | 98010030 | 18% | – | 01/07/2017 | – |
| 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 | – |
Understanding HSN Codes for Spare Parts
HSN codes are the backbone of GST classification in India, and “spare parts” represent a vast and diverse category. Pinpointing the correct HSN code for a specific spare part is crucial for accurate tax invoicing and compliance. This blog post delves into the HSN codes and GST rates applicable to various spare parts based on the provided data.
The data highlights that the HSN classification and GST rates for spare parts are highly dependent on the type of machinery, vehicle, or article they are intended for. Here’s a breakdown of the different categories and their corresponding GST rates:
General/Project Imports (18% GST):
- A broad category exists under HSN code 98010030 for “Spare Parts And Other Raw Materials…For The Maintenance Of Plant Or Project,” attracting an 18% GST.
Motor Vehicle Spare Parts (18% or 28% GST):
- Parts and Accessories of Motor Vehicles (HSN 8701 to 8705): Drive-axles with differential and non-driving axles, along with their parts, are classified under HSN code 87085000 with an 18% GST and Nil CESS (revised on 01/08/2019).
- Parts and Accessories of Vehicles (HSN 8711 to 8713): Frames and forks, and their parts, for these vehicles attract a higher GST rate of 28% with Nil CESS (revised on 01/08/2019).
Railway/Tramway Spare Parts (18% GST):
- Parts of Railway or Tramway Locomotives or Rolling-Stock: Other parts specifically for locomotives are classified under HSN code 86079100 with an 18% GST (effective 01/10/2019).
Watch Spare Parts (18% GST):
- Parts of Watch Straps, Bands, and Bracelets (of base metal): These are classified under HSN code 91132010 with an 18% GST (effective 15/11/2017).
- Watch Cases and Parts Thereof: These also attract an 18% GST under HSN code 9111 (effective 15/11/2017).
Industrial Machinery Spare Parts (18% GST):
- Parts of various machinery: The data includes a general entry “Parts” under HSN code 841990 with an 18% GST (effective 15/11/2017), likely referring to parts of machinery for plant or laboratory.
- Parts of Pneumatic Hand Tools: These are classified under HSN code 84679200 with an 18% GST.
- Parts of Fork Lift Trucks: Specifically listed under HSN code 84312010 with an 18% GST.
- Parts of Washing Machines: Classified under HSN code 845090 with an 18% GST (revised on 27/07/2018).
- Parts and Accessories for Textile Machinery (HSN 8444-8447): Such as parts for automatic stop motions, under HSN code 84485190 with an 18% GST.
- Parts and Accessories for Printing Machinery (HSN 8442): Specifically parts for plate and cylinder-based printing machinery, under HSN code 84439920 with an 18% GST (revised on 15/11/2017).
- Parts for Engines (HSN 8407 or 8408): Other parts suitable for spark-ignition internal combustion piston engines (specifically for other petrol engines) under HSN code 84099192 attract a higher GST of 28%.
- Parts and Accessories for Office Machines (HSN 8469-8472): Specifically, other parts for machines of heading 8471 (like graphic and intelligence-based script technology) under HSN code 84733092 attract an 18% GST.
Other Spare Parts (Varying GST):
- Other parts of base metal: Classified under HSN code 830890 with an 18% GST.
- Burners (parts of non-electric domestic cooking/heating apparatus of copper): Classified under HSN code 74170091 with no GST rate mentioned.
- Parts of Gold Jewellery: Classified under HSN code 71131910 with a 3% GST.
- Parts of Plants (for perfumery/pharmacy): Such as leaves and flowers, under HSN code 12119025 with a 5% GST.
- Parts of Cast Iron Household Articles (not enamelled): Other parts under HSN code 73239190 attract an 18% GST.
- Parts of Wooden Framed Upholstered Seats: Classified under HSN code 94016100 with an 18% GST (effective 15/11/2017).
This detailed breakdown underscores the necessity of identifying the specific machinery, vehicle, or article to which the spare part belongs to determine the correct HSN code and applicable GST rate.
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