HSN Code 87079000: Motor Vehicle Parts - Brakes

HSN Code 87079000 represents Motor Vehicle Parts - Brakes under GST classification. This code helps businesses identify Motor Vehicle Parts - Brakes correctly for billing, taxation, and trade. With HSN Code 87079000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Motor Vehicle Parts - Brakes.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 87079000

HSN Code 87079000 relates to the following description.

Description of Goods

Other

Chapter

87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Sub Chapter

8707 - Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

CGST

14%

SGST

14%

IGST

28%

CESS

See note

CESS note

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)

What does HSN Code 87079000 not include?

Motor Vehicle Parts - Brakes does not include products with the following descriptions.

India’s Trade Performance — HSN Code 87079000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹217 Cr

+35.40% vs FY 2023-24

0.0059% of India’s total exports

India’s Imports

FY 2024-25

₹369 Cr

−24.71% vs FY 2023-24

0.0061% of India’s total imports

Trade Balance

FY 2024-25

−₹151 Cr

Trade Deficit

Surplus rank #11106 of 12657 HSN codes

% of Sub-Chapter 8707

FY 2024-25

56.00%

Share of Sub-Chapter 8707’s total exports in FY 2024-25

Import side: 24.30% of Sub-Chapter 8707’s imports

Rank Within Sub-Chapter 8707

FY 2024-25

#1 of 2

Position by export value among HSN codes in Sub-Chapter 8707

Import-side rank: #2 of 2

At a glance

10.16%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1756

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+64.76%

Peak Growth Year

FY 2023-24 · strongest single-year move

56.00%

Contribution to Sub-Ch. 8707

Share of Sub-Chapter 8707 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1792

Balance

−270.48

Exports

121.71 ₹ Cr

0.0053% share

— YoY

65.42% of Sub-Ch. 8707

Imports

392.19 ₹ Cr

0.0109% share

— YoY

45.35% of Sub-Ch. 8707

FY 2019-20 Exp. Rank #2528

Balance

−88.15

Exports

65.54 ₹ Cr

0.0030% share

−46.15% YoY

49.39% of Sub-Ch. 8707

Imports

153.69 ₹ Cr

0.0046% share

−60.81% YoY

30.15% of Sub-Ch. 8707

FY 2020-21 Exp. Rank #2626

Balance

−21.88

Exports

62.58 ₹ Cr

0.0029% share

−4.52% YoY

61.59% of Sub-Ch. 8707

Imports

84.46 ₹ Cr

0.0029% share

−45.05% YoY

20.57% of Sub-Ch. 8707

FY 2021-22 Exp. Rank #2456

Balance

−146.16

Exports

97.00 ₹ Cr

0.0031% share

+55.00% YoY

52.74% of Sub-Ch. 8707

Imports

243.16 ₹ Cr

0.0053% share

+187.90% YoY

29.79% of Sub-Ch. 8707

FY 2022-23 Exp. Rank #2560

Balance

−374.91

Exports

97.49 ₹ Cr

0.0027% share

+0.51% YoY

37.95% of Sub-Ch. 8707

Imports

472.40 ₹ Cr

0.0082% share

+94.28% YoY

35.23% of Sub-Ch. 8707

FY 2023-24 Exp. Rank #2029

Balance

−328.87

Exports

160.62 ₹ Cr

0.0044% share

+64.76% YoY

57.07% of Sub-Ch. 8707

Imports

489.49 ₹ Cr

0.0087% share

+3.62% YoY

30.01% of Sub-Ch. 8707

FY 2024-25 Exp. Rank #1756

Balance

−151.04

Exports

217.48 ₹ Cr

0.0059% share

+35.40% YoY

56.00% of Sub-Ch. 8707

Imports

368.52 ₹ Cr

0.0061% share

−24.71% YoY

24.30% of Sub-Ch. 8707

CAGR · 7-Year

Exports

10.16% /yr

Imports

−1.03% /yr

Consistently Deficit
Sub-Chapter 8707 total

reference, FY 2024-25

Export

₹388.35 Cr

Import

₹1,516.50 Cr

Trade Balance

−1,128.15

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 87079000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.