What products are classified under HSN 87089400 ?
It includes Mopeds with Up to 50cc Engines
HSN Code 87089400 represents Steering Wheels, Columns & Boxes (Vehicle Parts) under GST classification. This code helps businesses identify Steering Wheels, Columns & Boxes (Vehicle Parts) correctly for billing, taxation, and trade. With HSN Code 87089400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Steering Wheels, Columns & Boxes (Vehicle Parts).
HSN Code 87089400 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 |
Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof
CESS: 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)
|
14% | 14% | 28% | See note |
Description of goods
Other parts and accessories: Steering wheels, steering columns and steering boxes; 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
Steering Wheels, Columns & Boxes (Vehicle Parts) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Bumpers and parts thereof : For tractors | |
| Bumpers and parts thereof : Other | |
| Other parts and accessories of bodies (including cabs) : Safety seat belts | |
| 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 | |
| Other parts and accessories of bodies (including cabs) : Other | |
| Brakes and servo-brakes; parts thereof | |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof mounted brake linings | |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other | |
| Gear boxes and parts thereof | |
| Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof | |
| 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 | |
| Road wheels and parts and accessories thereof | |
| Suspension systems and parts thereof (including shock absorbers) | |
| Other parts and accessories: Radiators and parts thereof | |
| Other parts and accessories: Silencers (mufflers) and exhaust pipes; parts thereof | |
| Other parts and accessories: Clutches and parts thereof | |
| Other parts and accessories: Safety airbags with inflater system; parts thereof | |
| Other parts and accessories: Other |
Bumpers and parts thereof : For tractors
Bumpers and parts thereof : Other
Other parts and accessories of bodies (including cabs) : Safety seat belts
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
Other parts and accessories of bodies (including cabs) : Other
Brakes and servo-brakes; parts thereof
Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof mounted brake linings
Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other
Gear boxes and parts thereof
Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof
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
Road wheels and parts and accessories thereof
Suspension systems and parts thereof (including shock absorbers)
Other parts and accessories: Radiators and parts thereof
Other parts and accessories: Silencers (mufflers) and exhaust pipes; parts thereof
Other parts and accessories: Clutches and parts thereof
Other parts and accessories: Safety airbags with inflater system; parts thereof
Other parts and accessories: Other
| Order Number | Description |
|---|---|
| Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Mopeds with Up to 50cc Engines
Under HSN 87089400, Steering Wheels, Columns & Boxes (Vehicle Parts) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Steering Wheels, Columns & Boxes (Vehicle Parts); Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.