HSN Code 87089300: Clutches and parts thereof

HSN Code 87089300 represents Clutches and parts thereof under GST classification. This code helps businesses identify Clutches and parts thereof correctly for billing, taxation, and trade. With HSN Code 87089300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Clutches and parts thereof.

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 87089300

HSN Code 87089300 relates to the following description.

Description of Goods

Other parts and accessories: Clutches and parts thereof

Chapter

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

Sub Chapter

8708 - Parts and accessories of 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 87089300 not include?

Clutches and parts thereof does not include products with the following descriptions.

HSN Code 87082200

Other parts and accessories of bodies (including cabs) : Front windscreens (windshields), rear windows and other windows specified in Sub-heading Note 1 to this Chapter

HSN Code 87083100

Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof mounted brake linings

HSN Code 87083900

Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other

HSN Code 87085000

Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof

HSN Code 87086000

Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof non-driving axles and parts thereof

HSN Code 87089200

Other parts and accessories: Silencers (mufflers) and exhaust pipes; parts thereof

HSN Code 87089400

Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof

HSN Code 87089500

Other parts and accessories: Safety airbags with inflater system; parts thereof

India’s Trade Performance — HSN Code 87089300 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

₹1,032 Cr

+14.81% vs FY 2023-24

0.0280% of India’s total exports

India’s Imports

FY 2024-25

₹1,931 Cr

+18.68% vs FY 2023-24

0.0318% of India’s total imports

Trade Balance

FY 2024-25

−₹899 Cr

Trade Deficit

Surplus rank #12175 of 12657 HSN codes

% of Sub-Chapter 8708

FY 2024-25

1.62%

Share of Sub-Chapter 8708’s total exports in FY 2024-25

Import side: 3.60% of Sub-Chapter 8708’s imports

Rank Within Sub-Chapter 8708

FY 2024-25

#11 of 19

Position by export value among HSN codes in Sub-Chapter 8708

Import-side rank: #6 of 19

At a glance

11.95%

Export CAGR

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

#508

National Export Rank

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

+34.92%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.62%

Contribution to Sub-Ch. 8708

Share of Sub-Chapter 8708 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #627

Balance

−408.20

Exports

524.03 ₹ Cr

0.0229% share

— YoY

1.44% of Sub-Ch. 8708

Imports

932.23 ₹ Cr

0.0260% share

— YoY

2.83% of Sub-Ch. 8708

FY 2019-20 Exp. Rank #615

Balance

−302.26

Exports

525.52 ₹ Cr

0.0239% share

+0.28% YoY

1.54% of Sub-Ch. 8708

Imports

827.78 ₹ Cr

0.0247% share

−11.20% YoY

2.86% of Sub-Ch. 8708

FY 2020-21 Exp. Rank #639

Balance

−289.25

Exports

537.32 ₹ Cr

0.0250% share

+2.25% YoY

1.59% of Sub-Ch. 8708

Imports

826.57 ₹ Cr

0.0284% share

−0.15% YoY

3.20% of Sub-Ch. 8708

FY 2021-22 Exp. Rank #610

Balance

−454.42

Exports

724.97 ₹ Cr

0.0231% share

+34.92% YoY

1.55% of Sub-Ch. 8708

Imports

1,179.39 ₹ Cr

0.0258% share

+42.68% YoY

3.27% of Sub-Ch. 8708

FY 2022-23 Exp. Rank #613

Balance

−788.80

Exports

794.64 ₹ Cr

0.0219% share

+9.61% YoY

1.47% of Sub-Ch. 8708

Imports

1,583.44 ₹ Cr

0.0275% share

+34.26% YoY

3.51% of Sub-Ch. 8708

FY 2023-24 Exp. Rank #560

Balance

−728.43

Exports

898.61 ₹ Cr

0.0248% share

+13.08% YoY

1.51% of Sub-Ch. 8708

Imports

1,627.04 ₹ Cr

0.0290% share

+2.75% YoY

3.33% of Sub-Ch. 8708

FY 2024-25 Exp. Rank #508

Balance

−899.18

Exports

1,031.72 ₹ Cr

0.0280% share

+14.81% YoY

1.62% of Sub-Ch. 8708

Imports

1,930.90 ₹ Cr

0.0318% share

+18.68% YoY

3.60% of Sub-Ch. 8708

CAGR · 7-Year

Exports

11.95% /yr

Imports

12.90% /yr

Consistently Deficit
Sub-Chapter 8708 total

reference, FY 2024-25

Export

₹63,496.30 Cr

Import

₹53,690.76 Cr

Trade Balance

+9,805.54

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

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).

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 87089300 and GST compliance.

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).

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.