HSN Code 87089900: Other Parts And Accessories

HSN Code 87089900 represents Other Parts And Accessories under GST classification. This code helps businesses identify Other 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 Parts And Accessories.

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Description of Goods for HSN Code 87089900

HSN Code 87089900 relates to the following description.

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

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 87089900 not include?

Other Parts And Accessories 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 87089400

Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof

HSN Code 87089500

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

India’s Trade Performance — HSN Code 87089900 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

₹30,173 Cr

+6.41% vs FY 2023-24

0.8198% of India’s total exports

India’s Imports

FY 2024-25

₹19,404 Cr

+15.13% vs FY 2023-24

0.3194% of India’s total imports

Trade Balance

FY 2024-25

₹10,769 Cr

Trade Surplus

Surplus rank #26 of 12657 HSN codes

% of Sub-Chapter 8708

FY 2024-25

47.52%

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

Import side: 36.14% of Sub-Chapter 8708’s imports

Rank Within Sub-Chapter 8708

FY 2024-25

#1 of 19

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

Import-side rank: #1 of 19

At a glance

7.36%

Export CAGR

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

#17

National Export Rank

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

+30.53%

Peak Growth Year

FY 2021-22 · strongest single-year move

47.52%

Contribution to Sub-Ch. 8708

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #14

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

FY 2019-20 Exp. Rank #16

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

FY 2020-21 Exp. Rank #15

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

FY 2021-22 Exp. Rank #16

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

FY 2022-23 Exp. Rank #17

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

FY 2023-24 Exp. Rank #16

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

FY 2024-25 Exp. Rank #17

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

CAGR · 7-Year

Exports

7.36% /yr

Imports

8.34% /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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87089900 and GST compliance.

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.

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.