HSN code for auto spare parts.
Auto spare parts is classified under HSN code 8708 (PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS). GST is 5% or 18% depending on the exact product — the table below shows which notification entry covers what.
gst rates for auto spare parts
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | Sch I S.No 4439/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | Sch II S.No 5449/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
also searched as
exhaust systemsautomobile partsautomotive accessoriesbrake componentscar spare partsgearbox componentsmotor vehicle componentsradiatorssteering partssuspension parts
more specific codes under 8708
- 870810BUMPERS AND PARTS THEREOF :
- 870821SAFETY SEAT BELTS
- 870822FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING N
- 870829OTHER
- 870830BRAKES AND SERVO-BRAKES, PARTS THEREOF
- 87083100PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAK
- 87083900PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAK
- 870840GEAR BOXES AND PARTS THEREOF
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Full detail — official text, every sub-code and rate history — on the HSN 8708 code page → · chapter 87 — Vehicles other than railway or tramway rolling-sto
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing