Free Tools/HSN Code Finder/Chapter 87/HSN 8708

HSN 87084-Digit Heading

HSN 8708: Parts and accessories of the motor vehicles of headings – GST Rate

HSN 8708 covers parts and accessories of the motor vehicles of headings 8701 to 8705. GST on HSN 8708 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 19 tariff items, for example 8708 10 10, 8708 10 90 and 8708 21 00.

Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8708

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Bumpers and parts thereof for tractors

Reference: Schedule I, S. No. 444 (Spec: 8708 10 10)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Brakes assembly and its parts thereof for tractors

Reference: Schedule I, S. No. 445 (Spec: 8708 30 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Gear boxes and parts thereof for tractors

Reference: Schedule I, S. No. 446 (Spec: 8708 40 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Transaxles and its parts thereof for tractors

Reference: Schedule I, S. No. 447 (Spec: 8708 50 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Road wheels and parts and accessories thereof for tractors

Reference: Schedule I, S. No. 448 (Spec: 8708 70 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof

Reference: Schedule I, S. No. 449 (Spec: 8708 91 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Silencer assembly for tractors and parts thereof

Reference: Schedule I, S. No. 450 (Spec: 8708 92 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Clutch assembly and its parts thereof for tractors

Reference: Schedule I, S. No. 451 (Spec: 8708 93 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Steering wheels and its parts thereof for tractor

Reference: Schedule I, S. No. 452 (Spec: 8708 94 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Hydraulic and its parts thereof for tractors

Reference: Schedule I, S. No. 453 (Spec: 8708 99 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

Reference: Schedule I, S. No. 454 (Spec: 8708 99 00)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle

Reference: Schedule I, S. No. 443 (Spec: 8708)

18%CGST 9% + SGST 9% / IGST 18%

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

Reference: Schedule II, S. No. 544 (Spec: 8708)

Other entries in this chapter (2)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

Reference: Schedule I, S. No. 440 (Spec: 87)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

Reference: Schedule I, S. No. 441 (Spec: 87)

Sub-Headings & Tariff Items Under 8708

Showing 34 sub-classification codes with complete hierarchy descriptions.

8708106-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Bumpers And Parts Thereof :

870810108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Bumpers And Parts Thereof : > For Tractors

870810908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Bumpers And Parts Thereof : > Other

8708216-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Safety Seat Belts

870821008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Safety Seat Belts > Safety Seat Belts

8708226-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Front Windscreens (Windshields), Rear Windows And Other Windows Specified In Sub-Heading Note 1 To This Chapter

870822008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Front Windscreens (Windshields), Rear Windows And Other Windows Specified In Sub-Heading Note 1 To This Chapter > Front Windscreens (Windshields), Rear Windows And Other Windows Specified In Sub-Heading Note 1 To This Chapter

8708296-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Other

870829008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Other > Other

8708306-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Brakes And Servo-Brakes, Parts Thereof

870830008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Brakes And Servo-Brakes, Parts Thereof > Brakes And Servo-Brakes, Parts Thereof

870831008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 Brakes And Servo-Brakes And Parts Thereof Mounted Brake Linings

870839008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 Brakes And Servo-Brakes And Parts Thereof Other

8708406-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Gear Boxes And Parts Thereof

870840008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Gear Boxes And Parts Thereof > Gear Boxes And Parts Thereof

8708506-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, Non-Driving Axles, Parts Thereof

870850008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, Non-Driving Axles, Parts Thereof > Drive-Axles With Differential, Whether Or Not Provided With Other Transmission Components, Non-Driving Axles, Parts Thereof

870860008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > 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

8708706-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Road Wheels And Parts And Accessories Thereof

870870008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Road Wheels And Parts And Accessories Thereof > Road Wheels And Parts And Accessories Thereof

8708806-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Suspension Systems And Parts Thereof (Including Shock Absorbers)

870880008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Suspension Systems And Parts Thereof (Including Shock Absorbers) > Suspension Systems And Parts Thereof (Including Shock Absorbers)

8708916-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Radiators And Parts Thereof

870891008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Radiators And Parts Thereof > Radiators And Parts Thereof

8708926-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Silencers (Mufflers) And Exhaust Pipes, Parts Thereof

870892008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Silencers (Mufflers) And Exhaust Pipes, Parts Thereof > Silencers (Mufflers) And Exhaust Pipes, Parts Thereof

8708936-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Clutches And Parts Thereof

870893008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Clutches And Parts Thereof > Clutches And Parts Thereof

8708946-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Steering Wheels, Steering Columns And Steering Boxes, Parts Thereof

870894008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Steering Wheels, Steering Columns And Steering Boxes, Parts Thereof > Steering Wheels, Steering Columns And Steering Boxes, Parts Thereof

8708956-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Safety Airbags With Inflater System, Parts Thereof

870895008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Safety Airbags With Inflater System, Parts Thereof > Safety Airbags With Inflater System, Parts Thereof

8708996-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Other

870899008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 > Other > Other

Other Headings in Chapter 87

Tractors (Other Than Tractors Of Heading 8709)

Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver

Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars

Motor Vehicles For The Transport Of Goods

Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)

Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705

Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705

Works Trucks, Self-Propelled, Not Fitted With Lifting Or Handling Equipment, Of The Type Used In Factories, Warehouses, Dock Areas Or Airports For Short Distance Transport Of Goods, Tractors Of The Type Used On Railway Station Platforms, Parts Of The Foregoing Vehicles

Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles

Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars;

Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised

Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled

Parts And Accessories Of Vehicles Of Headings 8711 To 8713

Baby Carriages And Parts Thereof

Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof

Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 8708 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →