--- title: "HSN Code for Motor Vehicle Parts - Brakes | HSN 87079000 GST Rate" description: "Find HSN and GST Rates for 87079000 related to Motor Vehicle Parts - Brakes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87079000/" --- # HSN Code 87079000: Motor Vehicle Parts - Brakes - [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/) - [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/) - [Sub-chapter 8707: Motor vehicle bodies](https://busy.in/hsn/sub-chapter-8707/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other | 14% | 14% | 28% | Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles) | ## Frequently asked questions ### What products are classified under HSN 87079000 ? It includes Gearboxes and parts ### How much GST applies to Motor Vehicle Parts - Brakes? Under HSN 87079000, Motor Vehicle Parts - Brakes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Motor Vehicle Parts - Brakes? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Motor Vehicle Parts - Brakes? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Motor Vehicle Parts - Brakes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Motor Vehicle Parts - Brakes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motor Vehicle Parts - Brakes; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Motor Vehicle Parts - Brakes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 87079000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹217 Cr (+35.40% YoY) — 0.0059% of India's total exports - Imports: ₹369 Cr (−24.71% YoY) — 0.0061% of India's total imports - Trade balance: −₹151 Cr (Deficit); surplus rank #11106 of 12657 HSN codes - Share of Sub-Chapter 8707: 56.00% of its exports; import side 24.30% - Rank within Sub-Chapter 8707: #1 of 2 by export value; import-side #2 ### Key metrics - Export CAGR: 10.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1756 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +64.76% in FY 2023-24 - Contribution to Sub-Ch. 8707: 56.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87079000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8707 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8707 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 121.71 | 0.0053% | — | 65.42% | 392.19 | 0.0109% | — | 45.35% | −270.48 | #1792 | | FY 2019-20 | 65.54 | 0.0030% | −46.15% | 49.39% | 153.69 | 0.0046% | −60.81% | 30.15% | −88.15 | #2528 | | FY 2020-21 | 62.58 | 0.0029% | −4.52% | 61.59% | 84.46 | 0.0029% | −45.05% | 20.57% | −21.88 | #2626 | | FY 2021-22 | 97.00 | 0.0031% | +55.00% | 52.74% | 243.16 | 0.0053% | +187.90% | 29.79% | −146.16 | #2456 | | FY 2022-23 | 97.49 | 0.0027% | +0.51% | 37.95% | 472.40 | 0.0082% | +94.28% | 35.23% | −374.91 | #2560 | | FY 2023-24 | 160.62 | 0.0044% | +64.76% | 57.07% | 489.49 | 0.0087% | +3.62% | 30.01% | −328.87 | #2029 | | FY 2024-25 | 217.48 | 0.0059% | +35.40% | 56.00% | 368.52 | 0.0061% | −24.71% | 24.30% | −151.04 | #1756 | - CAGR (7-year): exports 10.16%/yr, imports -1.03%/yr (consistently Deficit) ## Key trade insights: HSN Code 87079000 export-import analysis ### Consistent export growth: 10.16% CAGR over 7 years India's exports under HSN Code 87079000 have grown at a compound annual rate of 10.16% over 7 fiscal years, rising from ₹121.71 Crore in FY 2018-19 to ₹217.48 Crore in FY 2024-25. ### HSN Code 87079000 ranked #1756 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87079000 ranks #1756 out of 12657 HSN codes by total export value. Within Sub-Chapter 8707, it ranks #1 of 2. By trade surplus, it ranks #11106 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 87079000 exports The strongest single-year export movement for HSN Code 87079000 was recorded in FY 2023-24, when exports surged by 64.76% over the prior year. ### India records a trade deficit of ₹151.04 Crore in HSN Code 87079000 goods In FY 2024-25, India's imports of ₹368.52 Cr exceeded exports of ₹217.48 Cr, resulting in a trade deficit of ₹151.04 Crore — ranking #11106 of 12657 by surplus magnitude. ### Import growth of -1.03% CAGR signals stable import dependency for Motor Vehicle Parts - Brakes India's imports under HSN Code 87079000 have grown at -1.03% CAGR, reaching ₹368.52 Crore in FY 2024-25. ### HSN Code 87079000 contributes 56.00% of Sub-Chapter 8707 exports — ranked #1 Among the 2 HSN codes under Sub-Chapter 8707, HSN Code 87079000 ranks #1 by export value — accounting for 56.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.30% share (rank #2). ## Related HSN Codes in Sub-Chapter 8707 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 87079000: Motor Vehicle Parts - Brakes (this hsn code) | ₹217 Cr | | #2 | [HSN Code 87071000: Vehicles of heading 8703](https://busy.in/hsn/hsn-87071000/) | ₹171 Cr |