HSN Codes chevron_right Section 17 chevron_right Chapter 87 chevron_right Sub Chapter 8708

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8708 HSN Code: Parts & Accessories For Motor Vehicles

HSN Sub Chapter 8708 represents Parts & Accessories For Motor Vehicles under GST classification. This code helps businesses identify Parts & Accessories For Motor Vehicles correctly for billing, taxation, and trade. With HSN Sub Chapter 8708, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts & Accessories For Motor Vehicles.

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New GST Rate for HSN Code 8708

GST Rate for Parts & Accessories For Motor Vehicles under HSN Code 8708. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
87 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 5% 28%

Chapter: 87

Description: Parts and accessories of the motor vehicles of headings 8701 to 8705

New GST Rate: 5% Old GST Rate: 28%

Tariff HSN Codes under HSN Sub Chapter 8708

Following Tariff HSN code falls under Parts & Accessories For Motor Vehicles:

Tariff HSN Description
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
Other parts and accessories: Other

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

Other parts and accessories: Other

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Case Laws Related to Sub Chapter 8708

Order Number Description
Mazagon Dock Shipbuilders Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Hooghly Motors Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Wabco India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Brakes India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Compo Advice India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Sagas Autotec Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Shree Mohit Rameshpal Gupta (AAR (Authority For Advance Ruling), Gujarat)
Patanjali Ayurved Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)
Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)
V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)
Bharat Dynamics Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
Inox India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Roulunds Braking India (Pvt.) Ltd. (AAR (Authority For Advance Ruling), Haryana)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Imperial Motor Stores (AAR (Authority For Advance Ruling), Maharashtra)
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Mazagon Dock Shipbuilders Limited (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Hooghly Motors Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Wabco India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Brakes India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Compo Advice India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Sagas Autotec Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)

Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)

Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Shree Mohit Rameshpal Gupta (AAR (Authority For Advance Ruling), Gujarat)

Patanjali Ayurved Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)

Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)

Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)

Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)

V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)

Bharat Dynamics Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)

Inox India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)

Roulunds Braking India (Pvt.) Ltd. (AAR (Authority For Advance Ruling), Haryana)

Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Imperial Motor Stores (AAR (Authority For Advance Ruling), Maharashtra)

Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 8708

What products are classified under HSN 8708

It includes Parts & Accessories For Motor Vehicles

What misclassification mistakes happen with Parts & Accessories For Motor Vehicles?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Does MRP, weight or pack size change GST treatment for Parts & Accessories For Motor Vehicles?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Can reverse charge ever apply to transactions involving Parts & Accessories For Motor Vehicles?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Parts & Accessories For Motor Vehicles are forward charge. Check the current notifications for any special cases before deciding.

What should my invoice and records include for Parts & Accessories For Motor Vehicles?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Is the composition scheme suitable if I mainly trade Parts & Accessories For Motor Vehicles?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

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.

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