GST Rates & HSN Codes for Auto Component Makers (2026)

Q: What is the GST rate for auto and two-wheeler component makers?

GST for auto and two-wheeler component makers: most goods and services here are taxed at 18%. The table gives each item's HSN or SAC code, the GST rate entries in force on 1 November 2026, and the rate before 22 September 2025 where GST 2.0 changed it. Open an item for every entry, its conditions and the CBIC notification.

What is the GST rate for auto and two-wheeler component makers?

GST for auto and two-wheeler component makers: most goods and services here are taxed at 18%. The table gives each item's HSN or SAC code, the GST rate entries in force on 1 November 2026, and the rate before 22 September 2025 where GST 2.0 changed it. Open an item for every entry, its conditions and the CBIC notification.

In the free BooksOn HSN app, pick your business (kirana, medical store, hardware, engineering unit…) to see the HSN code and GST rate of the items it usually sells, makes or buys. Works offline, no ads.

Items, codes and GST rates

Item	HSN/SAC	GST rate on 1 November 2026	Old GST rate (before 22 Sep 2025)
Engine parts (pistons, piston rings, cylinder blocks, cylinder heads, liners)	`8409`	18%	18% or 28%
Motor vehicle parts (Spare parts)	`8708`	5% or 18%	18% or 28%
Two-wheeler parts (motorcycle and scooter parts, bike spare parts)	`8714`	18%	28%
Brakes and brake parts for cars, buses, trucks and tractors (Brake assembly)	`8708`	5% or 18%	18% or 28%
Brake linings and clutch facings (friction material)	`6813`	18%	unchanged
Clutches and clutch plates for cars, buses, trucks and tractors	`8708`	5% or 18%	18% or 28%
Gear boxes and axles for cars, buses, trucks and tractors	`8708`	5% or 18%	18% or 28%
Shock absorbers and suspension parts (other than springs) for cars, buses and trucks	`8708`	18%	28%
Radiators for cars, buses, trucks and tractors	`8708`	5% or 18%	18% or 28%
Silencers and exhaust pipes for cars, buses, trucks and tractors (Mufflers)	`8708`	5% or 18%	18% or 28%
Steering wheels, steering columns and steering boxes for cars, buses, trucks and tractors	`8708`	5% or 18%	18% or 28%
Wheels and rims for cars, buses, trucks and tractors	`8708`	5% or 18%	18% or 28%
Bumpers and body parts for cars, buses, trucks and tractors (doors, bonnets, dashboards)	`8708`	5% or 18%	18% or 28%
Seat belts and airbags	`8708`	18%	28%
Vehicle seats	`9401`	18%	28%
Vehicle glass: unframed windscreens and windows without heating elements (toughened or laminated)	`7007`	18%	unchanged
Rear-view mirrors	`7009`	18%	unchanged
Headlamps, tail lamps, indicators, horns and wipers (Headlights)	`8512`	18%	unchanged
Wiring harness for vehicles	`8544`	18%	unchanged
Starter motors, alternators and ignition coils (Self starter)	`8511`	18%	28%
Spark plugs and ignition parts	`8511`	18%	28%
Speedometers, tachometers and odometers	`9029`	18%	unchanged
Batteries	`8506`, `8507`	18%	see item
Lithium-ion batteries (EV battery)	`8507`	18%	unchanged
Filters for engines (oil, fuel and air)	`8421`	18%	unchanged
Engine pumps (fuel, oil and coolant pumps)	`8413`	18%	28%
Ball and roller bearings	`8482`	18%	unchanged
Gears, gearboxes, shafts, pulleys and couplings (Crankshaft)	`8483`	18%	unchanged
Steel chains (roller chains, conveyor chains)	`7315`	18%	unchanged
Springs (coil, leaf and wire springs)	`7320`	18%	unchanged
Nails, screws and bolts	`7317`, `7318`	5% or 18%	12% or 18%
Rubber gaskets, seals, O-rings and bushes	`4016`	18%	unchanged
Rubber hoses and tubes	`4009`	18%	unchanged
Metal-composite gaskets, multi-layer metal gaskets and mechanical seals	`8484`	18%	unchanged
Locks for vehicles	`8301`	18%	unchanged
Tyres	`4011`	5% or 18%	5% or 18% or 28%
Tyre tubes (Inner tubes)	`4013`	5% or 18%	5% or 18%
Iron and steel castings (Grey iron castings)	`7325`	18%	unchanged
Aluminium castings and die-cast articles	`7616`	18%	unchanged
Forgings (forged or stamped articles of iron or steel)	`7326`	18%	unchanged
Plastic moulded parts not made for a particular machine, appliance or vehicle (Injection moulded parts)	`3926`	18%	unchanged
Moulds and mould bases for injection, blow moulding and die-casting (Mould dies)	`8480`	18%	unchanged
Paints	`3208`, `3209`	18%	unchanged
Lubricating oil (Engine oil)	`2710`	5% or 18%	unchanged
Coolant and brake fluid	`3819`, `3820`	18%	unchanged
Engines (petrol and diesel)	`8407`, `8408`	5% or 18%	5% or 12% or 18% or 28%
Motorcycles and scooters (Two-wheeler)	`8711`	5% or 18% or 40%	5% or 28%
Cars	`8703`	5% or 18% or 40%	see item
Trucks and goods vehicles	`8704`	5% or 18%	5% or 18% or 28%
Tractors	`8701`	5% or 18%	see item
Engineering job work (machining, plating, moulding, assembly)	`9988`	18%	12%
Testing and calibration services	`9983`	Nil or 18%	unchanged
Goods transport	`9965`	Nil or 5% or 18%	Nil or 5% or 12% or 18%

Choosing the right code

Parts of cars, buses and trucks are 8708, of motorcycles and scooters 8714 10, and engine parts 8409: all 18% since 22 September 2025 (they were 28%). The tractor parts named in the notification are 5%.
Some parts never go into 8708 or 8714, even when made only for a vehicle (Note 2 to Section XVII): rubber gaskets, seals and other vulcanised-rubber articles (4016), bolts, nuts and springs (7318, 7320), bearings and valves (8482, 8481), engine pumps and filters (8413, 8421), electrical parts such as starter motors, lamps, horns and wiring harnesses (8511, 8512, 8544), and instruments such as speedometers (9029).
Crankshafts, camshafts and other 8483 goods that are integral parts of the engine stay in 8483 (Note 2(e) to Section XVII). Gear boxes, clutches, axles and propeller shafts made for a vehicle, and the gears and shafts made for them, are vehicle parts: 8708 (gear boxes 8708 40, axles 8708 50, clutches 8708 93), or 8714 10 for two-wheelers. Tractor gear boxes, transaxles and their parts are 5%.
A casting, forging or die-casting made as a part of a particular vehicle (brake drum, gearbox or axle housing, steering knuckle, alloy wheel) is that vehicle part (8708, or 8714 10 for two-wheelers), not 7325, 7326 or 7616; tractor centre housings and transmission housings are 5% (Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 443).
A plastic part made for a vehicle, such as a bumper, trim or dashboard, goes to 8708 or 8714; plastic clips, screws and washers stay in Chapter 39.
Brake pads and shoes with their backing plate are 8708 30 (8714 10 for two-wheelers); linings and friction material on their own are 6813.
Framed windscreens and windows, or those with heating or electronic elements, are 8708 22; unframed safety glass is 7007.
Electric cars and scooters are 5%, but their parts and lithium-ion battery packs are 18%.

Other GST rules for these items

If a transport company carries goods by road for a factory, society, co-operative society, company, firm or GST-registered business, the customer pays the GST. This does not apply if the transporter opted to charge GST itself (conditions apply). (Notification 8/2023-CT(R), entry 1)

Billing tips

Put at least 4 digits of the HSN code on B2B invoices if your aggregate turnover in the previous year is up to ₹5 crore, 6 digits above that (Notification 78/2020-Central Tax).
Where an item shows two rates, the rate depends on the exact code or a condition (for example packed and labelled, or a price limit) — check the item page.
Charge CGST + SGST within your state and IGST to another state. Work out the tax with the GST calculator.
For any other item, use the GST Rate Finder; for an old invoice, the rate on its date is in the free BooksOn HSN app.

Guides for other trades

Rates from the BooksOn HSN dataset (version 9), compiled from CBIC notifications, checked on 1 November 2026. Reference only: confirm the entry in the notification before invoicing.

GST rates and HSN codes for auto and two-wheeler component makers