---
title: "HSN Code for Other Parts And Accessories | HSN 87089900 GST Rate"
description: "Find HSN and GST Rates for 87089900 related to Other Parts And Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87089900/"
---

# HSN Code 87089900: Other Parts And Accessories

- [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: Other | 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 87089900 ?

It includes Other Mopeds with Up to 50cc Engines

### Does packaging or labelling change the GST for Other Parts And Accessories?

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.

### Any common misclassification issue with Other Parts And Accessories?

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 Other Parts And Accessories?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Other Parts And Accessories is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Parts And Accessories; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Parts And Accessories?

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.

## India's trade performance: HSN Code 87089900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹30,173 Cr (+6.41% YoY) — 0.8198% of India's total exports
- Imports: ₹19,404 Cr (+15.13% YoY) — 0.3194% of India's total imports
- Trade balance: ₹10,769 Cr (Surplus); surplus rank #26 of 12657 HSN codes
- Share of Sub-Chapter 8708: 47.52% of its exports; import side 36.14%
- Rank within Sub-Chapter 8708: #1 of 19 by export value; import-side #1

### Key metrics

- Export CAGR: 7.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #17 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.53% in FY 2021-22
- Contribution to Sub-Ch. 8708: 47.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87089900

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 | 19,710.03 | 0.8626% | — | 54.06% | 11,998.69 | 0.3347% | — | 36.44% | +7,711.34 | #14 |
| FY 2019-20 | 17,496.18 | 0.7948% | −11.23% | 51.14% | 10,355.47 | 0.3093% | −13.70% | 35.76% | +7,140.71 | #16 |
| FY 2020-21 | 17,409.93 | 0.8094% | −0.49% | 51.59% | 10,038.81 | 0.3445% | −3.06% | 38.92% | +7,371.12 | #15 |
| FY 2021-22 | 22,724.52 | 0.7241% | +30.53% | 48.66% | 13,509.41 | 0.2956% | +34.57% | 37.51% | +9,215.11 | #16 |
| FY 2022-23 | 25,655.92 | 0.7086% | +12.90% | 47.35% | 16,165.09 | 0.2812% | +19.66% | 35.81% | +9,490.83 | #17 |
| FY 2023-24 | 28,354.78 | 0.7837% | +10.52% | 47.55% | 16,854.43 | 0.3001% | +4.26% | 34.51% | +11,500.35 | #16 |
| FY 2024-25 | 30,173.30 | 0.8198% | +6.41% | 47.52% | 19,404.20 | 0.3194% | +15.13% | 36.14% | +10,769.10 | #17 |

- CAGR (7-year): exports 7.36%/yr, imports 8.34%/yr (consistently Surplus)

## Key trade insights: HSN Code 87089900 export-import analysis

### Consistent export growth: 7.36% CAGR over 7 years

India's exports under HSN Code 87089900 have grown at a compound annual rate of 7.36% over 7 fiscal years, rising from ₹19,710.03 Crore in FY 2018-19 to ₹30,173.30 Crore in FY 2024-25.

### HSN Code 87089900 ranked #17 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87089900 ranks #17 out of 12657 HSN codes by total export value. Within Sub-Chapter 8708, it ranks #1 of 19. By trade surplus, it ranks #26 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 87089900 exports

The strongest single-year export movement for HSN Code 87089900 was recorded in FY 2021-22, when exports surged by 30.53% over the prior year.

### India maintains a trade surplus of ₹10,769.10 Crore in HSN Code 87089900 goods

In FY 2024-25, India's exports of ₹30,173.30 Cr exceeded imports of ₹19,404.20 Cr, resulting in a trade surplus of ₹10,769.10 Crore — ranking #26 of 12657 by surplus magnitude.

### Import growth of 8.34% CAGR signals stable import dependency for Other Parts And Accessories

India's imports under HSN Code 87089900 have grown at 8.34% CAGR, reaching ₹19,404.20 Crore in FY 2024-25.

### HSN Code 87089900 contributes 47.52% of Sub-Chapter 8708 exports — ranked #1

Among the 19 HSN codes under Sub-Chapter 8708, HSN Code 87089900 ranks #1 by export value — accounting for 47.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 36.14% share (rank #1).

## 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 (this hsn code) | ₹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)](https://busy.in/hsn/hsn-87089400/) | ₹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 |