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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 or export of Steering Wheels, Columns & Boxes (Vehicle Parts).

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Description of Goods for HSN Code 87089400

HSN Code 87089400 relates to the following description.

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

2.5% or 9%

SGST

2.5% or 9%

IGST

5% or 18%

CESS

0%

5% for tractor steering wheels and their parts; 18% for other steering components.

What does HSN Code 87089400 not include?

Steering Wheels, Columns & Boxes (Vehicle Parts) 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 87089500

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

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India’s Trade Performance — HSN Code 87089400 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹2,381 Cr

+1.19% vs FY 2024-25

0.0610% of India’s total exports

India’s Imports

FY 2025-26

₹2,030 Cr

+7.98% vs FY 2024-25

0.0296% of India’s total imports

Trade Balance

FY 2025-26

₹352 Cr

Trade Surplus

Surplus rank #871 of 12872 HSN codes

% of Sub-Chapter 8708

FY 2025-26

3.53%

Share of Sub-Chapter 8708’s total exports in FY 2025-26

Import side: 3.30% of Sub-Chapter 8708’s imports

Rank Within Sub-Chapter 8708

FY 2025-26

#8 of 19

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

Import-side rank: #9 of 19

At a glance

9.50%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#251

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+41.82%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.53%

Contribution to Sub-Ch. 8708

Share of Sub-Chapter 8708 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 87089400

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #262

Balance

−566.99

Exports

1,261.24 ₹ Cr

0.0552% share

— YoY

3.46% of Sub-Ch. 8708

Imports

1,828.23 ₹ Cr

0.0510% share

— YoY

5.55% of Sub-Ch. 8708

FY 2019-20 Exp. Rank #238

Balance

−14.15

Exports

1,375.47 ₹ Cr

0.0625% share

+9.06% YoY

4.02% of Sub-Ch. 8708

Imports

1,389.62 ₹ Cr

0.0415% share

−23.99% YoY

4.80% of Sub-Ch. 8708

FY 2020-21 Exp. Rank #285

Balance

+98.36

Exports

1,194.49 ₹ Cr

0.0555% share

−13.16% YoY

3.54% of Sub-Ch. 8708

Imports

1,096.13 ₹ Cr

0.0376% share

−21.12% YoY

4.25% of Sub-Ch. 8708

FY 2021-22 Exp. Rank #278

Balance

+318.64

Exports

1,693.99 ₹ Cr

0.0540% share

+41.82% YoY

3.63% of Sub-Ch. 8708

Imports

1,375.35 ₹ Cr

0.0301% share

+25.47% YoY

3.82% of Sub-Ch. 8708

FY 2022-23 Exp. Rank #221

Balance

+435.67

Exports

2,184.21 ₹ Cr

0.0603% share

+28.94% YoY

4.03% of Sub-Ch. 8708

Imports

1,748.54 ₹ Cr

0.0304% share

+27.13% YoY

3.87% of Sub-Ch. 8708

FY 2023-24 Exp. Rank #213

Balance

+475.76

Exports

2,287.73 ₹ Cr

0.0632% share

+4.74% YoY

3.84% of Sub-Ch. 8708

Imports

1,811.97 ₹ Cr

0.0323% share

+3.63% YoY

3.71% of Sub-Ch. 8708

FY 2024-25 Exp. Rank #225

Balance

+473.66

Exports

2,353.33 ₹ Cr

0.0639% share

+2.87% YoY

3.71% of Sub-Ch. 8708

Imports

1,879.67 ₹ Cr

0.0309% share

+3.74% YoY

3.50% of Sub-Ch. 8708

FY 2025-26 Exp. Rank #251

Balance

+351.65

Exports

2,381.39 ₹ Cr

0.0610% share

+1.19% YoY

3.53% of Sub-Ch. 8708

Imports

2,029.74 ₹ Cr

0.0296% share

+7.98% YoY

3.30% of Sub-Ch. 8708

CAGR · 8-Year

Exports

9.50% /yr

Imports

1.50% /yr

Consistently Surplus
Sub-Chapter 8708 total

reference, FY 2025-26

Export

₹67,521.39 Cr

Import

₹61,559.14 Cr

Trade Balance

+5,962.25

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

Key Trade Insights: HSN Code 87089400 Export-Import Analysis

Consistent Export Growth: 9.50% CAGR Over 8 Years

India's exports under HSN Code 87089400 have grown at a compound annual rate of 9.50% over 8 fiscal years, rising from ₹1,261.24 Crore in FY 2018-19 to ₹2,381.39 Crore in FY 2025-26.

HSN Code 87089400 Ranked #251 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 87089400 ranks #251 out of 12872 HSN codes by total export value. Within Sub-Chapter 8708, it ranks #8 of 19. By trade surplus, it ranks #871 of 12872.

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 ₹351.65 Crore in HSN Code 87089400 Goods

In FY 2025-26, India's exports of ₹2,381.39 Cr exceeded imports of ₹2,029.74 Cr, resulting in a trade surplus of ₹351.65 Crore — ranking #871 of 12872 by surplus magnitude.

Import Growth of 1.50% CAGR Signals Stable Import Dependency for Steering Wheels, Columns & Boxes (Vehicle Parts)

India's imports under HSN Code 87089400 have grown at 1.50% CAGR, reaching ₹2,029.74 Crore in FY 2025-26.

HSN Code 87089400 Contributes 3.53% of Sub-Chapter 8708 Exports — Ranked #8

Among the 19 HSN codes under Sub-Chapter 8708, HSN Code 87089400 ranks #8 by export value — accounting for 3.53% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 3.30% share (rank #9).

Frequently Asked Questions

Clear answers to common queries about HSN Code 87089400 and GST compliance.

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.

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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.