Parts and accessories of cars, buses and trucks: brakes, gear boxes, clutches, radiators, bumpers.
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Auto Parts falls under HSN 8708, in chapter 87 (Vehicles).
Parts of motor vehicles are heading 8708, but many common parts sit in other chapters: tyres 4011, batteries 8507, spark plugs 8511 and engines 8407 and 8408. GST 2.0 put all of them at a uniform 18% whatever the code. Specified tractor parts are the exception at 5%.
| Code | Description |
|---|---|
| 870810 | Bumpers |
| 870830 | Brakes and servo brakes |
| 870840 | Gear boxes |
| 870880 | Suspension systems and shock absorbers |
| 870893 | Clutches |
| 870899 | Other parts |
The GST rate on auto parts is 18%. Before 22 September 2025 it was 18% or 28%. 18% on all auto parts whatever their HSN code (most were 28% before 22 September 2025). A list of tractor parts is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8708 |
| Above Rs 5 crore | 6 on every invoice | 870810, 870830, 870840 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Here is how a line for auto parts looks on a tax invoice within one state: 50 × piece at Rs 850.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Auto Parts | 8708 | 50 × piece | 850.00 | 42,500.00 | 3,825.00 | 3,825.00 | 50,150.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 7,650.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 87 (Vehicles) covers: Tractors, cars, buses, trucks, motorcycles, bicycles and their parts.
Products often bought, sold or invoiced together with auto parts:
Auto Parts falls under HSN 8708: parts and accessories of cars, buses and trucks: brakes, gear boxes, clutches, radiators, bumpers. Common 6 digit codes are 870810 for bumpers and 870830 for brakes and servo brakes.
18% on all auto parts whatever their HSN code (most were 28% before 22 September 2025). A list of tractor parts is 5%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8708 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 870810, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.