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

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 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

India’s Trade Performance — HSN Code 87089400 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

₹2,353 Cr

+2.87% vs FY 2023-24

0.0639% of India’s total exports

India’s Imports

FY 2024-25

₹1,880 Cr

+3.74% vs FY 2023-24

0.0309% of India’s total imports

Trade Balance

FY 2024-25

₹474 Cr

Trade Surplus

Surplus rank #666 of 12657 HSN codes

% of Sub-Chapter 8708

FY 2024-25

3.71%

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

Import side: 3.50% of Sub-Chapter 8708’s imports

Rank Within Sub-Chapter 8708

FY 2024-25

#5 of 19

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

Import-side rank: #7 of 19

At a glance

10.96%

Export CAGR

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

#225

National Export Rank

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

+41.82%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.71%

Contribution to Sub-Ch. 8708

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

India Export-Import Trade Statistics for 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 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

CAGR · 7-Year

Exports

10.96% /yr

Imports

0.46% /yr

Consistently Surplus
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 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).

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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.

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.