What products are classified under HSN 8714
It includes Parts & Accessories Of Motorcycles
HSN Sub Chapter 8714 represents Parts & Accessories Of Motorcycles under GST classification. This code helps businesses identify Parts & Accessories Of Motorcycles correctly for billing, taxation, and trade. With HSN Sub Chapter 8714, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts & Accessories Of Motorcycles.
GST Rate for Parts & Accessories Of Motorcycles under HSN Code 8714. 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 | 8714 | Parts and accessories of vehicles of headings 8711 to 8713 | 5% | 12% |
Chapter: 87
Description: Parts and accessories of vehicles of headings 8711 to 8713
Following Tariff HSN code falls under Parts & Accessories Of Motorcycles:
| Tariff HSN | Description |
|---|---|
| Of motorcycles (including mopeds): Saddles | |
| Of motorcycles (including mopeds): Other | |
| Of carriages for disabled persons : Mechanically propelled | |
| Of carriages for disabled persons : Non-mechanically propelled | |
| Of carriages for disabled persons : Other | |
| Other : Frames and forks, and parts thereof | |
| Other : Wheel rims and spokes : Bicycle rims | |
| Other : Wheel rims and spokes : Bicycle spokes | |
| Other : Wheel rims and spokes : Other | |
| Other : Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels : Bicycle hubs | |
| Other : Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels : Bicycle free-wheels | |
| Other : Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels : Other | |
| Other : Brakes, including coaster braking hubs and hub brakes, and parts thereof | |
| Other : Saddles : Bicycle saddles | |
| Other : Saddles : Other | |
| Other : Pedals and crank-gear, and parts thereof | |
| Other : Other : Bicycle chains | |
| Other : Other : Bicycle wheels | |
| Other : Other : Other |
Of motorcycles (including mopeds): Saddles
Of motorcycles (including mopeds): Other
Of carriages for disabled persons : Mechanically propelled
Of carriages for disabled persons : Non-mechanically propelled
Of carriages for disabled persons : Other
Other : Frames and forks, and parts thereof
Other : Wheel rims and spokes : Bicycle rims
Other : Wheel rims and spokes : Bicycle spokes
Other : Wheel rims and spokes : Other
Other : Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels : Bicycle hubs
Other : Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels : Bicycle free-wheels
Other : Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels : Other
Other : Brakes, including coaster braking hubs and hub brakes, and parts thereof
Other : Saddles : Bicycle saddles
Other : Saddles : Other
Other : Pedals and crank-gear, and parts thereof
Other : Other : Bicycle chains
Other : Other : Bicycle wheels
Other : Other : Other
| Order Number | Description |
|---|---|
| Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Machine Tools Corporation (AAR (Authority For Advance Ruling), Punjab) | |
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) |
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Machine Tools Corporation (AAR (Authority For Advance Ruling), Punjab)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
It includes Parts & Accessories Of Motorcycles
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.
If your outward supply of Parts & Accessories Of Motorcycles is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Use a delivery challan for sending Parts & Accessories Of Motorcycles to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
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.