Q3HSN Code 8708
Parts and accessories of the motor vehicles of headings
Parts and accessories of the motor vehicles of headings 8701 to 8705
GST rate
| For tractors — bumpers and parts thereof | 5% |
| Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | 5% |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 18% |
| Brakes and servo-brakes, parts thereof | 5% |
| Gear boxes and parts thereof | 5% |
| Drive-axles with differential, whether or not provided with other transmission components, non-driving axles, parts thereof | 5% |
| Road wheels and parts and accessories thereof | 5% |
| Radiators and parts thereof | 5% |
| Silencers (mufflers) and exhaust pipes, parts thereof | 5% |
| Clutches and parts thereof | 5% |
| Steering wheels, steering columns and steering boxes, parts thereof | 5% |
| Other › Other | 5% |
Codes under 8708
| Code | Description | GST rate |
|---|---|---|
| 8708 10 | Bumpers and parts thereof: | Varies |
| 8708 10 10 | For tractors — bumpers and parts thereof | 5% |
| 8708 21 | Safety seat belts | Varies |
| 8708 22 | Front windscreens (windshields), rear windows and other windows specified in sub-heading note 1 to this chapter | Varies |
| 8708 29 | Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other | Varies |
| 8708 30 | Brakes and servo-brakes, parts thereof | Varies |
| 8708 31 00 | Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof mounted brake linings | Varies |
| 8708 39 00 | Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other | Varies |
| 8708 40 | Gear boxes and parts thereof | Varies |
| 8708 50 | Drive-axles with differential, whether or not provided with other transmission components, non-driving axles, parts thereof | Varies |
| 8708 60 00 | 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 | Varies |
| 8708 70 | Road wheels and parts and accessories thereof | Varies |
| 8708 80 | Suspension systems and parts thereof (including shock absorbers) | Varies |
| 8708 91 | Radiators and parts thereof | Varies |
| 8708 92 | Silencers (mufflers) and exhaust pipes, parts thereof | Varies |
| 8708 93 | Clutches and parts thereof | Varies |
| 8708 94 | Steering wheels, steering columns and steering boxes, parts thereof | Varies |
| 8708 95 | Safety airbags with inflater system, parts thereof | Varies |
| 8708 99 | Parts and accessories of the motor vehicles of headings 8701 to 8705 › Other | Varies |
← Chapter 87: Cars, two-wheelers, tractors and parts
Related HSN codes
8709Works trucks, self-propelled, not fitted with lifting8707Bodies (including cabs), for the motor vehicles of headings8710Tanks and other armoured fighting vehicles, motorised8706Chassis fitted with engines, for the motor vehicles8711Motorcycles (including mopeds) and cycles fitted8705Special purpose motor vehicles, other than those
Frequently Asked Questions
What is the HSN code for parts and accessories of the motor vehicles of headings?
The HSN code for parts and accessories of the motor vehicles of headings is 8708, under Chapter 87 (Cars, two-wheelers, tractors and parts).
What is the GST rate on parts and accessories of the motor vehicles of headings?
It depends on the specific item: for tractors — bumpers and parts thereof is 5%; following parts of tractors namely: a. rear tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle is 5%; parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] is 18%; brakes and servo-brakes, parts thereof is 5%; gear boxes and parts thereof is 5%; drive-axles with differential, whether or not provided with other transmission components, non-driving axles, parts thereof is 5%; road wheels and parts and accessories thereof is 5%; radiators and parts thereof is 5%; silencers (mufflers) and exhaust pipes, parts thereof is 5%; clutches and parts thereof is 5%; steering wheels, steering columns and steering boxes, parts thereof is 5%; other › other is 5%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.