---
title: "8708 HSN Code | HSN Code for Parts & Accessories For Motor Vehicles in India"
description: "Know more about 8708 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8708 covering Parts & Accessories For Motor Vehicles."
canonical: "https://busy.in/hsn/sub-chapter-8708/"
---

# HSN Sub-chapter 8708: Parts & Accessories For Motor Vehicles

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

Part of [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/).

- Current GST rate: 5%
- Earlier GST rate: 28%

## HSN codes

| Code | Title |
| --- | --- |
| 87081010 | [Bumpers for tractors](https://busy.in/hsn/hsn-87081010/) |
| 87081090 | [Bumpers: Other](https://busy.in/hsn/hsn-87081090/) |
| 87082100 | [Vehicle Body Parts & Accessories: Safety Seat Belts](https://busy.in/hsn/hsn-87082100/) |
| 87082200 | [Vehicle Windscreens/Windows](https://busy.in/hsn/hsn-87082200/) |
| 87082900 | [Other auto body parts/accessories](https://busy.in/hsn/hsn-87082900/) |
| 87083000 | [Brake Parts](https://busy.in/hsn/hsn-87083000/) |
| 87083100 | [Other Brakes/Servo-Brakes/Parts (Vehicle)](https://busy.in/hsn/hsn-87083100/) |
| 87083900 | [Non-Driving Axles/Parts (Vehicle)](https://busy.in/hsn/hsn-87083900/) |
| 87084000 | [Gearboxes and parts](https://busy.in/hsn/hsn-87084000/) |
| 87085000 | [Drive-axles with differential](https://busy.in/hsn/hsn-87085000/) |
| 87086000 | [Electrically Operated Motorcycles/Mopeds](https://busy.in/hsn/hsn-87086000/) |
| 87087000 | [Road wheels and parts and accessories thereof](https://busy.in/hsn/hsn-87087000/) |
| 87088000 | [Suspension systems: Other](https://busy.in/hsn/hsn-87088000/) |
| 87089100 | [Radiators & parts for vehicles](https://busy.in/hsn/hsn-87089100/) |
| 87089200 | [Silencers (Mufflers) & Exhaust Pipes (Vehicle Parts)](https://busy.in/hsn/hsn-87089200/) |
| 87089300 | [Clutches and parts thereof](https://busy.in/hsn/hsn-87089300/) |
| 87089400 | [Steering Wheels, Columns & Boxes (Vehicle Parts)](https://busy.in/hsn/hsn-87089400/) |
| 87089500 | [Vehicle Parts & Accessories: Safety Airbags & Inflater Systems](https://busy.in/hsn/hsn-87089500/) |
| 87089900 | [Other Parts And Accessories](https://busy.in/hsn/hsn-87089900/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8708 (FY 2024-25)

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

- Exports: ₹63,496 Cr (+6.48% YoY) — 1.7145% of India's total exports
- Imports: ₹53,691 Cr (+9.93% YoY) — 0.8805% of India's total imports
- Trade balance: ₹9,806 Cr (Surplus); surplus rank #27 of 1233 sub-chapters
- Share of Chapter 87: 33.14% of its exports; import side 76.85%
- Rank within Chapter 87: #1 of 16 by export value; import-side #1

### Key metrics

- Export CAGR: 9.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +38.38% in FY 2021-22
- Contribution to Ch. 87: 33.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8708

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 Ch. 87 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 87 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 36,459.31 | 1.5884% | — | 28.81% | 32,924.86 | 0.9169% | — | 76.51% | +3,534.45 | #7 |
| FY 2019-20 | 34,213.55 | 1.5490% | −6.16% | 28.90% | 28,954.85 | 0.8631% | −12.06% | 77.99% | +5,258.70 | #7 |
| FY 2020-21 | 33,749.89 | 1.5691% | −1.36% | 33.52% | 25,792.98 | 0.8852% | −10.92% | 75.52% | +7,956.91 | #7 |
| FY 2021-22 | 46,703.73 | 1.4882% | +38.38% | 31.70% | 36,017.86 | 0.7880% | +39.64% | 76.18% | +10,685.87 | #8 |
| FY 2022-23 | 54,184.00 | 1.4965% | +16.02% | 31.78% | 45,141.07 | 0.7851% | +25.33% | 77.99% | +9,042.93 | #7 |
| FY 2023-24 | 59,630.79 | 1.6481% | +10.05% | 34.48% | 48,838.86 | 0.8697% | +8.19% | 77.53% | +10,791.93 | #7 |
| FY 2024-25 | 63,496.30 | 1.7145% | +6.48% | 33.14% | 53,690.76 | 0.8805% | +9.93% | 76.85% | +9,805.54 | #7 |

- CAGR (7-year): exports 9.69%/yr, imports 8.49%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8708 export-import analysis

### Consistent export growth: 9.69% CAGR over 7 years

India's exports under HSN Sub-Chapter 8708 have grown at a compound annual rate of 9.69% over 7 fiscal years, rising from ₹36,459.31 Crore in FY 2018-19 to ₹63,496.30 Crore in FY 2024-25.

### HSN Sub-Chapter 8708 ranked #7 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8708 ranks #7 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #1 of 16. By trade surplus, it ranks #27 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8708 exports

The strongest single-year export movement for HSN Sub-Chapter 8708 was recorded in FY 2021-22, when exports surged by 38.38% over the prior year.

### India maintains a trade surplus of ₹9,805.54 Crore in HSN Sub-Chapter 8708 goods

In FY 2024-25, India's exports of ₹63,496.30 Cr exceeded imports of ₹53,690.76 Cr, resulting in a trade surplus of ₹9,805.54 Crore — ranking #27 of 1233 by surplus magnitude.

### Import growth of 8.49% CAGR signals stable import dependency for Parts & Accessories For Motor Vehicles

India's imports under HSN Sub-Chapter 8708 have grown at 8.49% CAGR, reaching ₹53,690.76 Crore in FY 2024-25.

### HSN Sub-Chapter 8708 contributes 33.14% of Chapter 87 exports — ranked #1

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8708 ranks #1 by export value — accounting for 33.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 76.85% share (rank #1).

## Related Sub-Chapters in Chapter 87

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 8708: Parts & Accessories For Motor Vehicles (this hsn sub-chapter) | ₹63,496 Cr |
| #2 | [HSN Sub-Chapter 8703: Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) | ₹61,234 Cr |
| #3 | [HSN Sub-Chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) | ₹27,132 Cr |
| #4 | [HSN Sub-Chapter 8704: Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) | ₹12,917 Cr |
| #5 | [HSN Sub-Chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) | ₹9,730 Cr |
| #6 | [HSN Sub-Chapter 8714: Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) | ₹9,586 Cr |
| #7 | [HSN Sub-Chapter 8706: Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) | ₹2,386 Cr |
| #8 | [HSN Sub-Chapter 8716: Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) | ₹1,702 Cr |
| #9 | [HSN Sub-Chapter 8702: Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) | ₹1,517 Cr |
| #10 | [HSN Sub-Chapter 8712: Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) | ₹599 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8701 | [Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) |
| 8702 | [Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) |
| 8703 | [Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) |
| 8704 | [Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) |
| 8705 | [Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) |
| 8706 | [Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) |
| 8707 | [Motor vehicle bodies](https://busy.in/hsn/sub-chapter-8707/) |
| 8709 | [Works Trucks, Self-Propelled, Parts](https://busy.in/hsn/sub-chapter-8709/) |
| 8710 | [Armoured fighting vehicles](https://busy.in/hsn/sub-chapter-8710/) |
| 8711 | [Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) |
| 8712 | [Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) |
| 8713 | [Disabled person transport](https://busy.in/hsn/sub-chapter-8713/) |
| 8714 | [Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) |
| 8715 | [Baby carriages](https://busy.in/hsn/sub-chapter-8715/) |
| 8716 | [Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) |