---
title: "HSN Code for Clutches and parts thereof | HSN 87089300 GST Rate"
description: "Find HSN and GST Rates for 87089300 related to Clutches and parts thereof with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87089300/"
---

# HSN Code 87089300: Clutches and parts thereof

- [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 8708: Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other parts and accessories: Clutches and parts thereof | 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 87089300 ?

It includes Armored Fighting Vehicle

### Can we claim ITC on inputs used to trade Clutches and parts thereof?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Clutches and parts thereof?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Clutches and parts thereof?

Under HSN 87089300, Clutches and parts thereof attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Clutches and parts thereof?

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 Clutches and parts thereof?

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.

### How should mixed supplies be billed when Clutches and parts thereof is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Clutches and parts thereof; Nil for exempt items if applicable).

## India's trade performance: HSN Code 87089300 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,032 Cr (+14.81% YoY) — 0.0280% of India's total exports
- Imports: ₹1,931 Cr (+18.68% YoY) — 0.0318% of India's total imports
- Trade balance: −₹899 Cr (Deficit); surplus rank #12175 of 12657 HSN codes
- Share of Sub-Chapter 8708: 1.62% of its exports; import side 3.60%
- Rank within Sub-Chapter 8708: #11 of 19 by export value; import-side #6

### Key metrics

- Export CAGR: 11.95% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #508 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +34.92% in FY 2021-22
- Contribution to Sub-Ch. 8708: 1.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87089300

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. 8708 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8708 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 524.03 | 0.0229% | — | 1.44% | 932.23 | 0.0260% | — | 2.83% | −408.20 | #627 |
| FY 2019-20 | 525.52 | 0.0239% | +0.28% | 1.54% | 827.78 | 0.0247% | −11.20% | 2.86% | −302.26 | #615 |
| FY 2020-21 | 537.32 | 0.0250% | +2.25% | 1.59% | 826.57 | 0.0284% | −0.15% | 3.20% | −289.25 | #639 |
| FY 2021-22 | 724.97 | 0.0231% | +34.92% | 1.55% | 1,179.39 | 0.0258% | +42.68% | 3.27% | −454.42 | #610 |
| FY 2022-23 | 794.64 | 0.0219% | +9.61% | 1.47% | 1,583.44 | 0.0275% | +34.26% | 3.51% | −788.80 | #613 |
| FY 2023-24 | 898.61 | 0.0248% | +13.08% | 1.51% | 1,627.04 | 0.0290% | +2.75% | 3.33% | −728.43 | #560 |
| FY 2024-25 | 1,031.72 | 0.0280% | +14.81% | 1.62% | 1,930.90 | 0.0318% | +18.68% | 3.60% | −899.18 | #508 |

- CAGR (7-year): exports 11.95%/yr, imports 12.90%/yr (consistently Deficit)

## Key trade insights: HSN Code 87089300 export-import analysis

### Consistent export growth: 11.95% CAGR over 7 years

India's exports under HSN Code 87089300 have grown at a compound annual rate of 11.95% over 7 fiscal years, rising from ₹524.03 Crore in FY 2018-19 to ₹1,031.72 Crore in FY 2024-25.

### HSN Code 87089300 ranked #508 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87089300 ranks #508 out of 12657 HSN codes by total export value. Within Sub-Chapter 8708, it ranks #11 of 19. By trade surplus, it ranks #12175 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 87089300 exports

The strongest single-year export movement for HSN Code 87089300 was recorded in FY 2021-22, when exports surged by 34.92% over the prior year.

### India records a trade deficit of ₹899.18 Crore in HSN Code 87089300 goods

In FY 2024-25, India's imports of ₹1,930.90 Cr exceeded exports of ₹1,031.72 Cr, resulting in a trade deficit of ₹899.18 Crore — ranking #12175 of 12657 by surplus magnitude.

### Import growth of 12.90% CAGR signals rising demand for Clutches and parts thereof

India's imports under HSN Code 87089300 have grown at 12.90% CAGR, reaching ₹1,930.90 Crore in FY 2024-25.

### HSN Code 87089300 contributes 1.62% of Sub-Chapter 8708 exports — ranked #11

Among the 19 HSN codes under Sub-Chapter 8708, HSN Code 87089300 ranks #11 by export value — accounting for 1.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.60% share (rank #6).

## Related HSN Codes in Sub-Chapter 8708

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 87089900: Other Parts And Accessories](https://busy.in/hsn/hsn-87089900/) | ₹30,173 Cr |
| #2 | [HSN Code 87083000: Brake Parts](https://busy.in/hsn/hsn-87083000/) | ₹7,184 Cr |
| #3 | [HSN Code 87084000: Gearboxes and parts](https://busy.in/hsn/hsn-87084000/) | ₹5,650 Cr |
| #4 | [HSN Code 87085000: Drive-axles with differential](https://busy.in/hsn/hsn-87085000/) | ₹5,639 Cr |
| #5 | [HSN Code 87089400: Steering Wheels, Columns & Boxes (Vehicle Parts)](https://busy.in/hsn/hsn-87089400/) | ₹2,353 Cr |
| #6 | [HSN Code 87088000: Suspension systems: Other](https://busy.in/hsn/hsn-87088000/) | ₹2,336 Cr |
| #7 | [HSN Code 87089200: Silencers (Mufflers) & Exhaust Pipes (Vehicle Parts)](https://busy.in/hsn/hsn-87089200/) | ₹2,335 Cr |
| #8 | [HSN Code 87082900: Other auto body parts/accessories](https://busy.in/hsn/hsn-87082900/) | ₹1,990 Cr |
| #9 | [HSN Code 87087000: Road wheels and parts and accessories thereof](https://busy.in/hsn/hsn-87087000/) | ₹1,423 Cr |
| #10 | [HSN Code 87089500: Vehicle Parts & Accessories: Safety Airbags & Inflater Systems](https://busy.in/hsn/hsn-87089500/) | ₹1,071 Cr |
| #11 | HSN Code 87089300: Clutches and parts thereof (this hsn code) | ₹1,032 Cr |