HSN Code 87089400: Steering Wheels, Columns & Boxes (Vehicle Parts)

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).

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Description of Goods for 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

CGST 14%
SGST 14%
IGST 28%
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)

What does HSN Code 87089400 not include?

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

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Case Laws Related to HSN Code 87089400

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)

FAQs for HSN Code 87089400

What products are classified under HSN 87089400 ?

It includes Mopeds with Up to 50cc Engines

How much GST applies to Steering Wheels, Columns & Boxes (Vehicle Parts)?

Under HSN 87089400, Steering Wheels, Columns & Boxes (Vehicle Parts) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Steering Wheels, Columns & Boxes (Vehicle Parts)?

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 Steering Wheels, Columns & Boxes (Vehicle Parts)?

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 Steering Wheels, Columns & Boxes (Vehicle Parts) is sold with other items?

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).

Any common misclassification issue with Steering Wheels, Columns & Boxes (Vehicle Parts)?

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

Can we claim ITC on inputs used to trade Steering Wheels, Columns & Boxes (Vehicle Parts)?

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.

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