Wheels and rims for cars, buses, trucks and tractors is classified under HSN heading 8708 (Parts and accessories of the motor vehicles of headings 8701 to 8705). Main codes: 870870 road wheels and parts and accessories thereof; 87087000 road wheels and parts and accessories thereof. GST as on 1 November 2026: 5% or 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Wheels and rims for cars, buses, trucks and tractors?
GST on Wheels and rims for cars, buses, trucks and tractors as on 1 November 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% (87087000). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 5% | 18% | 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 |
| 18% | 28% | 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 |
| 5% | 18% | 87087000 | If you sell road wheels and their parts and accessories for tractors, GST is 5%. 9/2025-CT(R), entry 448 |
GST rate on Wheels and rims for cars, buses, trucks and tractors 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. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 18% or 28% |
| 22 September 2025 | today | 5% or 18% |
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705
| Code | Description (as in the tariff) |
|---|---|
870870 | Road wheels and parts and accessories thereof |
87087000 | Road wheels and parts and accessories thereof |
See all 34 codes on the Chapter 87 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (8708) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (870870) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Wheels and rims for cars, buses, trucks and tractors?
Wheels and rims for cars, buses, trucks and tractors is classified under HSN heading 8708 (Parts and accessories of the motor vehicles of headings 8701 to 8705). Main codes: 870870 road wheels and parts and accessories thereof; 87087000 road wheels and parts and accessories thereof. GST as on 1 November 2026: 5% or 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Wheels and rims for cars, buses, trucks and tractors?
As on 1 November 2026, GST on Wheels and rims for cars, buses, trucks and tractors is 5% or 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Wheels and rims for cars, buses, trucks and tractors change in 2025?
Yes. From 22 September 2025 (GST 2.0): 18% → 5% (8708); 28% → 18% (8708); 18% → 5% (87087000). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Wheels and rims for cars, buses, trucks and tractors in July 2017?
On 1 July 2017: 18% or 28%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Tractors
8701 - Cars
8703 - Motorcycles and scooters (Two-wheeler)
8711 - Bicycles
8712 - Motor vehicle parts (Spare parts)
8708 - Trucks and goods vehicles
8704 - Bumpers and body parts for cars, buses, trucks and tractors (doors, bonnets, dashboards)
8708 - Seat belts and airbags
8708 - Vehicle seats
9401 - Vehicle glass: unframed windscreens and windows without heating elements (toughened or laminated)
7007 - Rear-view mirrors
7009 - Headlamps, tail lamps, indicators, horns and wipers (Headlights)
8512
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.