HSN Code 87089900 represents Other Motor Vehicle Parts and Accessories under GST classification. This code helps businesses identify Other Motor Vehicle Parts and Accessories correctly for billing, taxation, and trade. With HSN Code 87089900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Motor Vehicle Parts and Accessories.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 87089900 relates to the following description.
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Parts and accessories of the motor vehicles of headings 8701 to 8705
Other parts and accessories: Other
2.5% or 9%
2.5% or 9%
5% or 18%
0%
5% for the listed tractor housings, axle supports, hydraulic parts, panels and fuel tanks; 18% for other parts.
Description of Goods
Other parts and accessories: Other
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 the listed tractor housings, axle supports, hydraulic parts, panels and fuel tanks; 18% for other parts.
Other Motor Vehicle Parts and Accessories does not include products with the following descriptions.
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: Steering wheels, steering columns and steering boxes; parts thereof
Other parts and accessories: Safety airbags with inflater system; parts thereof
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: Steering wheels, steering columns and steering boxes; parts thereof
Other parts and accessories: Safety airbags with inflater system; parts thereof
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹31,929 Cr
0.8184% of India’s total exports
India’s Imports
FY 2025-26₹21,443 Cr
0.3127% of India’s total imports
Trade Balance
FY 2025-26₹10,486 Cr
Surplus rank #28 of 12872 HSN codes
% of Sub-Chapter 8708
FY 2025-2647.29%
Share of Sub-Chapter 8708’s total exports in FY 2025-26
Import side: 34.83% of Sub-Chapter 8708’s imports
Rank Within Sub-Chapter 8708
FY 2025-26#1 of 19
Position by export value among HSN codes in Sub-Chapter 8708
Import-side rank: #1 of 19
At a glance
7.13%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#13
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+30.53%
Peak Growth Year
FY 2021-22 · strongest single-year move
47.29%
Contribution to Sub-Ch. 8708
Share of Sub-Chapter 8708 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+7,711.34
Exports
19,710.03 ₹ Cr
0.8626% share
— YoY
54.06% of Sub-Ch. 8708
Imports
11,998.69 ₹ Cr
0.3347% share
— YoY
36.44% of Sub-Ch. 8708
Balance
+7,140.71
Exports
17,496.18 ₹ Cr
0.7948% share
−11.23% YoY
51.14% of Sub-Ch. 8708
Imports
10,355.47 ₹ Cr
0.3093% share
−13.70% YoY
35.76% of Sub-Ch. 8708
Balance
+7,371.12
Exports
17,409.93 ₹ Cr
0.8094% share
−0.49% YoY
51.59% of Sub-Ch. 8708
Imports
10,038.81 ₹ Cr
0.3445% share
−3.06% YoY
38.92% of Sub-Ch. 8708
Balance
+9,215.11
Exports
22,724.52 ₹ Cr
0.7241% share
+30.53% YoY
48.66% of Sub-Ch. 8708
Imports
13,509.41 ₹ Cr
0.2956% share
+34.57% YoY
37.51% of Sub-Ch. 8708
Balance
+9,490.83
Exports
25,655.92 ₹ Cr
0.7086% share
+12.90% YoY
47.35% of Sub-Ch. 8708
Imports
16,165.09 ₹ Cr
0.2812% share
+19.66% YoY
35.81% of Sub-Ch. 8708
Balance
+11,500.35
Exports
28,354.78 ₹ Cr
0.7837% share
+10.52% YoY
47.55% of Sub-Ch. 8708
Imports
16,854.43 ₹ Cr
0.3001% share
+4.26% YoY
34.51% of Sub-Ch. 8708
Balance
+10,769.10
Exports
30,173.30 ₹ Cr
0.8198% share
+6.41% YoY
47.52% of Sub-Ch. 8708
Imports
19,404.20 ₹ Cr
0.3194% share
+15.13% YoY
36.14% of Sub-Ch. 8708
Balance
+10,485.73
Exports
31,928.86 ₹ Cr
0.8184% share
+5.82% YoY
47.29% of Sub-Ch. 8708
Imports
21,443.13 ₹ Cr
0.3127% share
+10.51% YoY
34.83% of Sub-Ch. 8708
CAGR · 8-Year
Exports
7.13% /yr
Imports
8.65% /yr
reference, FY 2025-26
Export
₹67,521.39 Cr
Import
₹61,559.14 Cr
Trade Balance
+5,962.25
India's exports under HSN Code 87089900 have grown at a compound annual rate of 7.13% over 8 fiscal years, rising from ₹19,710.03 Crore in FY 2018-19 to ₹31,928.86 Crore in FY 2025-26.
In FY 2025-26, HSN Code 87089900 ranks #13 out of 12872 HSN codes by total export value. Within Sub-Chapter 8708, it ranks #1 of 19. By trade surplus, it ranks #28 of 12872.
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.
In FY 2025-26, India's exports of ₹31,928.86 Cr exceeded imports of ₹21,443.13 Cr, resulting in a trade surplus of ₹10,485.73 Crore — ranking #28 of 12872 by surplus magnitude.
India's imports under HSN Code 87089900 have grown at 8.65% CAGR, reaching ₹21,443.13 Crore in FY 2025-26.
Among the 19 HSN codes under Sub-Chapter 8708, HSN Code 87089900 ranks #1 by export value — accounting for 47.29% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 34.83% share (rank #1).
Clear answers to common queries about HSN Code 87089900 and GST compliance.
It includes Other Mopeds with Up to 50cc Engines
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Motor Vehicle Parts and Accessories; Nil for exempt items if applicable).
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.