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Motor vehicle parts (Spare parts) is classified under HSN heading 8708. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Motor vehicle parts (Spare parts)?
GST on Motor vehicle parts (Spare parts) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (8708); 28% → 18% (8708); 18% → 5% (87081010); 18% → 5% (87083000). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 5% | 8708 | These tractor parts are taxed at 5%: rear wheel rim, centre housing, transmission housing and front axle support. | 9/2025-CT(R), entry 443 |
| 28% | 18% | 8708 | If you sell parts and accessories of motor vehicles of headings 8701 to 8705, other than specified tractor parts, GST is 18%. | 9/2025-CT(R), entry 544 |
| 18% | 5% | 87081010 | If you sell bumpers and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 444 |
| 18% | 5% | 87083000 | If you sell brake assemblies and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 445 |
| 18% | 5% | 87084000 | If you sell gear boxes and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 446 |
| 18% | 5% | 87085000 | If you sell transaxles and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 447 |
| 18% | 5% | 87087000 | If you sell road wheels and their parts and accessories for tractors, GST is 5%. | 9/2025-CT(R), entry 448 |
| 18% | 5% | 87089100 | If you sell radiator assemblies or engine cooling systems for tractors, or their parts, GST is 5%. | 9/2025-CT(R), entry 449 |
| 18% | 5% | 87089200 | If you sell silencer assemblies and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 450 |
| 18% | 5% | 87089300 | If you sell clutch assemblies and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 451 |
| 18% | 5% | 87089400 | If you sell steering wheels and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 452 |
| 18% | 5% | 87089900 | If you sell hydraulics and their parts for tractors, GST is 5%. | 9/2025-CT(R), entry 453 |
1 more entries, and the rate on any past date, in the free app.
GST rate on Motor vehicle parts (Spare parts) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 18% or 28% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Motor vehicle parts (Spare parts) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705
| Code | Description (as in the tariff) |
|---|---|
870810 | Bumpers and parts thereof |
87081010 | For tractors |
87081090 | Other |
870821 | Safety seat belts |
87082100 | Safety seat belts |
870822 | Front windscreens (windshields), rear windows and other windows specified in sub-heading note 1 to this chapter |
87082200 | Front windscreens (windshields), rear windows and other windows specified in sub-heading note 1 to this chapter |
870829 | Other |
87082900 | Other |
870830 | Brakes and servo-brakes, parts thereof |
87083000 | Brakes and servo-brakes, parts thereof |
87083100 | Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof mounted brake linings |
87083900 | Parts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other |
870840 | Gear boxes and parts thereof |
87084000 | Gear boxes and parts thereof |
870850 | Drive-axles with differential, whether or not provided with other transmission components, non-driving axles, parts thereof |
87085000 | Drive-axles with differential, whether or not provided with other transmission components, non-driving axles, parts thereof |
87086000 | 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 |
870870 | Road wheels and parts and accessories thereof |
87087000 | Road wheels and parts and accessories thereof |
870880 | Suspension systems and parts thereof (including shock absorbers) |
87088000 | Suspension systems and parts thereof (including shock absorbers) |
870891 | Radiators and parts thereof |
87089100 | Radiators and parts thereof |
870892 | Silencers (mufflers) and exhaust pipes, parts thereof |
87089200 | Silencers (mufflers) and exhaust pipes, parts thereof |
870893 | Clutches and parts thereof |
87089300 | Clutches and parts thereof |
870894 | Steering wheels, steering columns and steering boxes, parts thereof |
87089400 | Steering wheels, steering columns and steering boxes, parts thereof |
870895 | Safety airbags with inflater system, parts thereof |
87089500 | Safety airbags with inflater system, parts thereof |
870899 | Other |
87089900 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Tractors
8701 - Cars
8703 - Motorcycles and scooters (Two-wheeler)
8711 - Bicycles
8712 - Trucks and goods vehicles
8704 - Wheelchairs
8713 - Lubricating oil (Engine oil)
2710 - Rubber gloves
4015 - Sports goods and gym equipment
9506 - Envelopes and stationery
4817 - Commission agent services (Broker)
9961 - Telecom and internet services
9984
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
