--- title: "HSN Code for Steering Wheels, Columns & Boxes (Vehicle Parts) | HSN 87089400 GST Rate" description: "Find HSN and GST Rates for 87089400 related to Steering Wheels, Columns & Boxes (Vehicle Parts) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87089400/" --- # HSN Code 87089400: Steering Wheels, Columns & Boxes (Vehicle Parts) - [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: Steering wheels, steering columns and steering boxes; 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 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. ## India's trade performance: HSN Code 87089400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,353 Cr (+2.87% YoY) — 0.0639% of India's total exports - Imports: ₹1,880 Cr (+3.74% YoY) — 0.0309% of India's total imports - Trade balance: ₹474 Cr (Surplus); surplus rank #666 of 12657 HSN codes - Share of Sub-Chapter 8708: 3.71% of its exports; import side 3.50% - Rank within Sub-Chapter 8708: #5 of 19 by export value; import-side #7 ### Key metrics - Export CAGR: 10.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #225 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.82% in FY 2021-22 - Contribution to Sub-Ch. 8708: 3.71% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87089400 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 | 1,261.24 | 0.0552% | — | 3.46% | 1,828.23 | 0.0510% | — | 5.55% | −566.99 | #262 | | FY 2019-20 | 1,375.47 | 0.0625% | +9.06% | 4.02% | 1,389.62 | 0.0415% | −23.99% | 4.80% | −14.15 | #238 | | FY 2020-21 | 1,194.49 | 0.0555% | −13.16% | 3.54% | 1,096.13 | 0.0376% | −21.12% | 4.25% | +98.36 | #285 | | FY 2021-22 | 1,693.99 | 0.0540% | +41.82% | 3.63% | 1,375.35 | 0.0301% | +25.47% | 3.82% | +318.64 | #278 | | FY 2022-23 | 2,184.21 | 0.0603% | +28.94% | 4.03% | 1,748.54 | 0.0304% | +27.13% | 3.87% | +435.67 | #221 | | FY 2023-24 | 2,287.73 | 0.0632% | +4.74% | 3.84% | 1,811.97 | 0.0323% | +3.63% | 3.71% | +475.76 | #213 | | FY 2024-25 | 2,353.33 | 0.0639% | +2.87% | 3.71% | 1,879.67 | 0.0309% | +3.74% | 3.50% | +473.66 | #225 | - CAGR (7-year): exports 10.96%/yr, imports 0.46%/yr (consistently Surplus) ## Key trade insights: HSN Code 87089400 export-import analysis ### Consistent export growth: 10.96% CAGR over 7 years India's exports under HSN Code 87089400 have grown at a compound annual rate of 10.96% over 7 fiscal years, rising from ₹1,261.24 Crore in FY 2018-19 to ₹2,353.33 Crore in FY 2024-25. ### HSN Code 87089400 ranked #225 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87089400 ranks #225 out of 12657 HSN codes by total export value. Within Sub-Chapter 8708, it ranks #5 of 19. By trade surplus, it ranks #666 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 87089400 exports The strongest single-year export movement for HSN Code 87089400 was recorded in FY 2021-22, when exports surged by 41.82% over the prior year. ### India maintains a trade surplus of ₹473.66 Crore in HSN Code 87089400 goods In FY 2024-25, India's exports of ₹2,353.33 Cr exceeded imports of ₹1,879.67 Cr, resulting in a trade surplus of ₹473.66 Crore — ranking #666 of 12657 by surplus magnitude. ### Import growth of 0.46% CAGR signals stable import dependency for Steering Wheels, Columns & Boxes (Vehicle Parts) India's imports under HSN Code 87089400 have grown at 0.46% CAGR, reaching ₹1,879.67 Crore in FY 2024-25. ### HSN Code 87089400 contributes 3.71% of Sub-Chapter 8708 exports — ranked #5 Among the 19 HSN codes under Sub-Chapter 8708, HSN Code 87089400 ranks #5 by export value — accounting for 3.71% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.50% share (rank #7). ## 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) (this hsn code) | ₹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 |