Auto spare parts HSN codes and GST rates in India: updated 2026 guide

A customer places one order containing brake pads, an oil filter, a vehicle battery, a clutch assembly, spark plugs and engine oil.

Every item is related to a vehicle. But that does not mean every item should be billed under the same HSN code.

Brake and clutch parts may fall under a motor-vehicle-parts heading. A battery is commonly classified as an electric accumulator. A filter may fall under filtering equipment. Spark plugs form part of electrical ignition equipment, while petroleum-based engine oil may fall under the petroleum-oils heading.

This is why searching for a single “auto spare parts HSN code” can be misleading.

The correct HSN code depends on what the product is, how it functions, its technical specifications and the relevant tariff classification rules.

Last verified: July 30, 2026

Classification notice: This guide is provided for general business information. HSN classification depends on the product description, composition, function, technical specifications and applicable section and chapter notes. Confirm the final six-digit or eight-digit code through official tariff resources and a qualified GST or customs professional before using it for invoicing, returns, imports or exports.

What is the HSN code for auto spare parts?

There is no single HSN code for all auto spare parts.

Many parts and accessories used in cars, trucks, tractors and other motor vehicles fall under HSN 8708. Motorcycle parts commonly fall under HSN 8714.

However, several products sold by an auto spare parts business fall under more specific headings outside Chapter 87. Common examples include:

• Vehicle batteries under heading 8507

• Ignition and starting equipment under heading 8511

• Vehicle lighting and signalling equipment under heading 8512

• Filters under heading 8421

• Bearings under heading 8482

• Lubricating oils under heading 2710

• Hydraulic brake fluids under heading 3819

• Antifreeze preparations under heading 3820

• Safety glass under heading 7007

• Glass mirrors under heading 7009

The current official goods-rate schedule places most of these headings in the 18% category. It separately places specifically described tractor parts, bicycle parts and certain tyres and tubes in the 5% schedule.

What does HSN mean?

HSN stands for Harmonised System of Nomenclature.

It is a structured system for classifying goods. A product code becomes more precise as additional digits are used:

• The first two digits identify the chapter.

• Four digits identify the heading.

• Six digits identify a more detailed subheading.

• Eight digits provide the Indian tariff item where applicable.

For example:

• 87 refers to the chapter covering vehicles and related goods.

• 8708 refers to parts and accessories of specified motor vehicles.

• 8708 30 refers to the brake and servo-brake product family.

• 8708 99 00 is a residual tariff item within heading 8708.

The classification process cannot safely stop at the broad industry category. The tariff interpretation rules, section notes and chapter notes also apply when determining whether a product belongs under a particular heading. The current GST rate notification expressly applies the interpretation rules of the Customs Tariff schedule to its entries.

Why all auto spare parts cannot use HSN 8708

An auto spare parts seller may think:

The product is used in a vehicle, so it must be classified under 8708.

That approach can be incorrect.

The HSN system generally looks first at the nature and function of the product. Some goods have their own specific headings even when they are designed for automotive use.

For example:

• A battery remains an electric accumulator.

• A bearing remains a ball or roller bearing.

• An oil filter remains filtering equipment.

• A spark plug remains ignition equipment.

• A windscreen remains safety glass.

• Engine oil remains a petroleum-based product where its composition supports that classification.

Heading 8708 is important, but it is not a universal miscellaneous category for everything stocked in a spare parts shop.

Common auto spare parts HSN headings and GST rates

The following table is a practical heading-level reference. It is not a substitute for confirming the final product-specific tariff item.

Product category	Common HSN heading	Current rate category	Important qualification
Petroleum-based lubricating oils	2710	18%	Confirm the oil composition and exact tariff item
Hydraulic brake fluids	3819	18%	Applies to qualifying prepared hydraulic fluids
Antifreeze and prepared de-icing fluids	3820	18%	Confirm the product formulation
New pneumatic tyres	4011	18% in most cases	Specified tractor, bicycle and similar tyres appear separately in the 5% schedule
Safety glass	7007	18%	Includes qualifying toughened or laminated glass
Glass mirrors	7009	18%	Includes rear-view mirrors where classified under this heading
Spark-ignition engines	8407	18% in most automotive cases	Certain specifically described engines have separate entries
Diesel and semi-diesel engines	8408	18% in most automotive cases	Certain agricultural and small diesel engines have separate entries
Parts of engines under 8407 or 8408	8409	18% in most cases	Confirm that the part is principally used with the relevant engine
Filters and purifying equipment	8421	18%	Commonly relevant to qualifying oil, fuel and air-filter products
Ball and roller bearings	8482	18%	Confirm the bearing type and final tariff item
Vehicle batteries and accumulators	8507	18%	Confirm battery chemistry and product specification
Ignition and starting equipment	8511	18%	Includes qualifying spark plugs, ignition coils, starter motors and alternators
Vehicle lighting and signalling equipment	8512	18%	Includes qualifying lights, horns, wipers, defrosters and demisters
Parts of cars, trucks and specified motor vehicles	8708	18%	Specifically listed tractor parts are excluded and placed in the 5% schedule
Motorcycle parts	8714	18%	Applies to parts and accessories of vehicles under heading 8711
Non-motorised bicycle parts	8714	5%	The description, not only the four-digit heading, determines the rate
Specifically listed tractor parts	Various 8708 tariff items	5%	Only the products described in the official 5% schedule qualify

The 18% schedule expressly includes headings 2710, 3819, 3820, 7007, 7009, 8407, 8408, 8409, 8421, 8482, 8507, 8511, 8512, 8708 and motorcycle parts under 8714, subject to the descriptions and exceptions contained in the notification.

Common auto spare parts HSN codes and GST rates infographic

HSN 8708 GST rate for car and commercial-vehicle parts

HSN 8708 covers parts and accessories of motor vehicles falling under headings 8701 to 8705, subject to the tariff rules and exclusions.

The current 18% schedule includes:

Parts and accessories of motor vehicles of headings 8701 to 8705, other than specified parts of tractors.

This means most qualifying car, truck and commercial-vehicle parts under 8708 fall in the 18% rate category. The specifically described tractor parts appearing in the 5% schedule are excluded from this broad 18% entry.

Common subheading families within 8708 include:

HSN family	General description
8708 10	Bumpers and parts
8708 21	Safety seat belts
8708 29	Other body parts and accessories
8708 30	Brakes, servo-brakes and parts
8708 40	Gearboxes and parts
8708 50	Drive axles, transaxles and related parts
8708 70	Road wheels and related parts
8708 80	Suspension systems and parts
8708 91	Radiators and parts
8708 92	Silencers, exhaust pipes and parts
8708 93	Clutches and parts
8708 94	Steering components and parts
8708 95	Airbags and related parts
8708 99	Other qualifying parts and accessories

These categories help narrow the search, but the final classification must still be confirmed from the complete tariff description and product specifications.

What is the GST rate for HSN 87089900?

This question needs a careful answer because the code alone does not tell the complete story.

HSN 8708 99 00 is a residual tariff item for qualifying “other” parts and accessories within heading 8708. The official schedule places general 8708 goods, other than specified tractor parts, in the 18% category.

However, the 5% schedule also specifically lists certain tractor goods under 8708 99 00, including described tractor hydraulic parts and particular tractor body components.

Therefore:

• A qualifying non-tractor motor-vehicle part under 8708 99 00 may fall in the 18% entry.

• A product matching one of the specifically described tractor entries under the same tariff item may fall in the 5% entry.

The product description is therefore essential. Businesses should not assign a rate based only on the eight-digit number without checking the exact notified description.

HSN 8714 GST rate for motorcycle and bicycle parts

HSN 8714 covers more than one vehicle-parts category.

The current rate schedule distinguishes between them:

• Parts and accessories of motorcycles and other vehicles under heading 8711 are included in the 18% schedule.

• Parts and accessories of non-motorised bicycles and other cycles under heading 8712 are included in the 5% schedule.

• Parts and accessories of carriages for disabled persons under subheading 8714 20 also appear in the 5% schedule.

This is a good example of why a four-digit HSN heading is not always enough to establish the GST rate.

A motorcycle chain, a bicycle chain and a component for a mobility carriage may all be researched within the broader 8714 family, but their applicable descriptions and rates are not necessarily the same.

Which tractor parts are listed at 5% GST?

The 5% schedule specifically describes several tractor-related products.

These include:

• Rear tractor wheel rims

• Tractor centre housings

• Tractor transmission housings

• Tractor front-axle supports

• Tractor bumpers and parts

• Tractor brake assemblies and parts

• Tractor gearboxes and parts

• Tractor transaxles and parts

• Tractor road wheels and related parts

• Tractor radiator assemblies and cooling-system parts

• Tractor silencer assemblies and parts

• Tractor clutch assemblies and parts

• Tractor steering wheels and related parts

• Specified tractor hydraulic parts

• Tractor fenders, hoods, wrappers, grilles, side panels, extension plates and fuel tanks

• Specified tractor tyres and tubes

The reduced rate applies to the descriptions appearing in the notification. It should not be extended automatically to every product sold for use in a tractor.

A general-purpose bearing, battery, filter, lamp or lubricant does not become a 5% tractor part merely because the customer intends to install it on a tractor. Its own product classification must first be determined.

What is the HSN code for a vehicle battery?

Vehicle batteries are commonly classified under HSN 8507, which covers electric accumulators and their separators.

Heading 8507 is included in the current 18% schedule. The final six-digit or eight-digit tariff item depends on factors such as battery chemistry, construction and use.

Do not automatically classify a vehicle battery under 8708 simply because it is installed in a car, truck or motorcycle.

What is the HSN code for spark plugs, starter motors and alternators?

Electrical ignition and starting equipment used with internal-combustion engines is commonly classified under HSN 8511.

The official description covers qualifying products such as:

• Ignition magnetos

• Ignition coils

• Spark plugs

• Glow plugs

• Starter motors

• Dynamos

• Alternators

• Related cut-outs

Heading 8511 is included in the 18% rate schedule. Individual parts of this equipment may require a more detailed classification, so a component should not automatically use the same tariff item as a complete assembly.

What is the HSN code for vehicle lights, horns and wipers?

Qualifying electrical lighting and signalling equipment used on cycles and motor vehicles commonly falls under HSN 8512.

The heading includes qualifying:

• Vehicle lighting equipment

• Signalling equipment

• Horns

• Windscreen wipers

• Defrosters

• Demisters

Heading 8512 is included in the 18% schedule. Lamps or components that are more specifically covered by another electrical heading may require separate classification.

What is the HSN code for oil, fuel and air filters?

Filtering and purifying machinery and apparatus for liquids or gases falls under HSN 8421.

Depending on their construction and function, qualifying automotive products may include:

• Oil filters

• Fuel filters

• Air-filter assemblies

• Other liquid- or gas-filtering equipment

Heading 8421 appears in the 18% schedule. A filter element, complete filter assembly and another component used in a filtration system may not necessarily share the same final tariff item.

What is the HSN code for bearings?

Ball and roller bearings fall under HSN 8482, which is included in the 18% schedule.

The final code depends on the bearing type, such as ball bearings, tapered roller bearings, needle roller bearings or other product forms.

Bearing housings, plain shaft bearings and certain transmission components may fall under different headings, so the product name “bearing” should not be used without checking its actual construction.

What is the HSN code for engine oil?

Petroleum oils and qualifying preparations containing petroleum oils as their basic constituents fall under HSN 2710.

The current 18% schedule includes heading 2710, while excluding products such as petrol, diesel and aviation turbine fuel that remain outside GST, as well as separately treated kerosene entries.

Petroleum-based engine oil may commonly fall within heading 2710, but the exact classification should be confirmed from:

• Product composition

• Petroleum content

• Intended use

• Technical data sheet

• Manufacturer or importer documentation

Synthetic or specially prepared lubricants may require a different classification depending on their composition.

What is the HSN code for brake fluid and coolant?

Qualifying prepared hydraulic brake fluids fall under HSN 3819. The heading covers prepared hydraulic transmission fluids that contain no petroleum oils, or contain less than the specified proportion described in the tariff.

Antifreeze preparations and prepared de-icing fluids fall under HSN 3820.

Both headings appear in the 18% schedule. Products casually described as “coolant” may differ in composition, so the label or commercial name alone should not determine the code.

How to search for the correct auto spare parts HSN code

An HSN search should begin with the product itself, not with the vehicle on which it will be installed.

1. Write a precise product description

Avoid descriptions such as:

• Motor part

• Vehicle item

• Car spare

• Tractor material

• Electrical part

• Miscellaneous spare

Use a description that identifies the product clearly, such as:

• Lead-acid starter battery

• Complete oil-filter assembly

• Spark plug

• Clutch pressure plate

• Toughened vehicle windscreen

• Tapered roller bearing

• Hydraulic brake fluid

A vague description makes classification unreliable.

2. Identify what the product actually does

Ask whether the product is primarily:

• An engine component

• Electrical equipment

• A bearing

• A filter

• A chemical preparation

• A rubber product

• A glass product

• A brake or clutch component

• A body component

• A general-purpose item

A product-specific heading may take priority over the broader motor-vehicle-parts heading.

3. Confirm whether it is a complete product or a part

A complete alternator, a regulator used in an alternator and a small electrical connector may not use the same tariff item.

Similarly, a complete filter assembly and a replacement filtering element may require different classification.

4. Check the section and chapter notes

Tariff notes may include or exclude products from a heading.

The GST rate notification itself states that Customs Tariff interpretation rules and notes apply when interpreting its entries.

5. Review manufacturer and supplier documentation

Useful documents may include:

• Supplier tax invoice

• Manufacturer catalogue

• Technical data sheet

• Product packaging

• Import documentation

• Material-composition details

• Previous classification ruling, where relevant

A supplier invoice is useful evidence, but it should not be accepted blindly when the product description or code appears inconsistent.

6. Confirm the applicable rate description

Do not search only for the code.

Search for:

• The HSN code

• The complete product description

• The relevant GST schedule

• Any exception or concessional entry

• The effective date of the notification

The 8708 99 00 tractor example shows why this matters. The same numerical tariff item may appear under different rate entries for specifically described goods.

7. Record the approved classification against the SKU

Once reviewed, store the approved information in the item master:

• Internal item code

• Manufacturer part number

• Product name

• Brand

• Product description

• Vehicle application

• Unit of measure

• HSN code

• GST rate

• Effective date

• Classification source

• Approval details

• Last review date

This prevents the billing team from searching for the same code every time the product is sold.

How many HSN digits should be mentioned?

Rule 46 of the CGST Rules requires a tax invoice to contain the HSN code, product description, quantity, taxable value, tax rate and tax amount, along with the other prescribed invoice details.

CBIC lists Notification No. 78/2020-Central Tax as the notification specifying the number of HSN digits required on tax invoices.

Official GST instructions also state that:

• Six-digit HSN reporting applies to taxpayers whose preceding-year annual turnover is above ₹5 crore.

• Four-digit HSN reporting applies to B2B supplies for taxpayers whose preceding-year annual turnover is up to ₹5 crore.

Invoice reporting, GSTR reporting, e-invoicing, imports and exports may involve additional validations. Businesses should confirm the requirement that applies to their turnover and transaction type.

Can one invoice contain several HSN codes?

Yes.

An auto spare parts invoice can contain products classified under different headings.

For example:

Invoice item	Common heading to investigate
Engine oil	2710
Brake fluid	3819
Oil filter	8421
Ball bearing	8482
Vehicle battery	8507
Spark plug	8511
Clutch assembly	8708

These items may all fall in the 18% rate category, but that does not make their HSN codes interchangeable.

The HSN code identifies the product classification. The GST rate identifies the applicable tax category.

Different HSN codes can carry the same GST rate.

Common HSN mistakes in an auto spare parts business

Using 8708 for the complete catalogue

This ignores specific headings for batteries, bearings, filters, glass, lubricants, chemicals and electrical products.

Using a residual code before checking specific headings

Codes containing “other” should not become default codes for unidentified products.

A specific description should be considered before a residual category.

Selecting a rate from the code alone

The description can change the result.

The treatment of 8708 99 00 tractor parts and other 8708 99 00 parts is a clear example.

Treating all 8714 goods as motorcycle parts

The official schedules distinguish motorcycle parts, bicycle parts and components for carriages for disabled persons within the broader heading.

Applying 5% to every tractor-related product

Only the specifically described products qualify for the listed tractor rate.

The intended vehicle use alone is not enough.

Copying an HSN code from an old invoice without review

Supplier classifications, product records and tax rates may change. The exact product supplied must still match the recorded code.

Maintaining different codes for the same SKU across branches

One product should not carry conflicting HSN codes or GST rates simply because it is stored or sold from different locations.

Updating the invoice rate but not the item master

Changing a rate only during billing can leave outdated information in:

• Quotations

• Price lists

• Purchase records

• Branch catalogues

• Customer portals

• Credit notes

• Sales returns

The approved product master should remain the central source.

A practical HSN review checklist

Before approving an auto spare parts HSN code, verify:

• Is the product description specific?

• Is it a complete product or a component?

• What is its primary function?

• What material or composition is it made from?

• Is there a product-specific heading outside Chapter 87?

• Is it used solely or principally with a specified engine or vehicle?

• Do section or chapter notes include or exclude it?

• Does the supplier documentation support the classification?

• Does the GST schedule contain an exception for the product?

• Has the correct four-, six- or eight-digit level been selected?

• Is the applicable rate effective for the invoice date?

• Is the approved code recorded against the correct SKU?

• Is the same classification used across every branch?

• Has an uncertain classification been reviewed professionally?

Managing HSN codes across thousands of auto spare part SKUs

The difficulty is not usually classifying one item.

The real challenge begins when a distributor or retailer manages thousands of part numbers across:

• Multiple brands

• Passenger vehicles

• Commercial vehicles

• Two-wheelers

• Tractors

• Several suppliers

• Multiple branches

• Retail and wholesale price lists

• Counter and field-sales orders

Manual classification can produce duplicate items, incomplete descriptions and conflicting rates.

A controlled product master should prevent a new item from becoming billable until the required tax information has been entered and reviewed.

The same approved HSN and GST information should then flow into:

• Quotations

• Sales orders

• Counter bills

• Tax invoices

• Returns

• Credit notes

• Branch transfers

• B2B ordering

• Sales reporting

Sparix brings auto spare parts catalogue records, inventory, orders, billing, credit, payments and branch operations into one operating system. Structured product information can therefore be maintained against the item record and used across the daily sales workflow instead of being re-entered in separate spreadsheets and billing screens.

Keep HSN classification connected with billing

Correct HSN information should not exist only in an accountant’s spreadsheet or in the memory of one experienced billing employee.

It should be recorded against the product and used consistently wherever that product appears.

For an auto spare parts business, that means connecting classification with:

• Catalogue records

• Inventory

• Customer orders

• Pricing

• Invoicing

• Returns

• Credit notes

• Branch operations

• B2B sales

A clean product master reduces repeated searching and makes it easier to review classifications when tax schedules or product records change.

Manage auto spare parts billing with better control

Sparix connects auto spare parts orders, inventory, catalogue records, billing, payments, credit and branch operations in one system.

Schedule a demo to see how Sparix can help your business maintain structured product records and manage day-to-day spare parts sales with better control.

Official references

1. Notification No. 9/2025-Integrated Tax (Rate), dated September 17, 2025, effective September 22, 2025. This notification contains the current goods-rate schedules used throughout this guide.

2. CBIC Tax Information Portal, including the current list of GST notifications and 2026 amendments.

3. Rule 46 of the Central Goods and Services Tax Rules, 2017, covering the particulars required on a tax invoice, including HSN code and description.

4. Notification No. 78/2020-Central Tax, listed by CBIC as the notification specifying the number of HSN digits required on tax invoices.

5. Official GST return instructions covering four-digit and six-digit HSN reporting based on preceding-year turnover.

Frequently asked questions

What is the HSN code for automobile spare parts?

Many qualifying parts for cars, trucks and other motor vehicles fall under HSN 8708. Motorcycle parts commonly fall under HSN 8714. Batteries, filters, bearings, oils, glass and electrical equipment may fall under their own product-specific headings.

What is the GST rate on auto spare parts in India?

Most qualifying auto parts and components covered by the headings discussed in this guide fall in the 18% schedule. Specifically described tractor parts, bicycle parts and certain tyres and tubes appear in the 5% schedule. The exact rate depends on the final classification and notified description.

What is the GST rate for HSN 8708?

Parts and accessories covered by HSN 8708 are listed at 18%, other than the specifically described tractor parts placed in the 5% schedule.

What is the GST rate for HSN 87089900?

It depends on the product description. General qualifying 8708 goods outside the specified tractor entries fall under the 18% entry. Certain described tractor hydraulic and body parts under 8708 99 00 are listed at 5%.

What is the GST rate for HSN 8714?

Motorcycle parts under 8714 are included in the 18% schedule. Parts of non-motorised bicycles and certain mobility carriages under the broader 8714 heading are listed at 5%.

Is a vehicle battery classified under HSN 8708?

Vehicle batteries are commonly classified under HSN 8507 as electric accumulators. Confirm the final code based on the battery specification.

What is the HSN code for an oil filter?

Qualifying oil filters commonly fall under heading 8421, which covers filtering and purifying machinery and apparatus. The final tariff item depends on the product.

What is the HSN code for a spark plug?

Spark plugs commonly fall under HSN 8511 as electrical ignition equipment used with internal-combustion engines.

What is the HSN code for engine oil?

Petroleum-based engine oils commonly fall under heading 2710 when their composition meets the heading description. Synthetic or specially prepared products may require a different classification.

Can different HSN codes have the same GST rate?

Yes. Batteries, bearings, filters, spark plugs, brake fluids and many motor-vehicle parts may all fall in the 18% category while using different HSN codes.

Can one invoice include several GST rates?

Yes. Each line item should use its own correct HSN classification and applicable rate. An invoice may therefore contain products with different codes and rates.

Where should a business verify an HSN code?

Use current CBIC and GST rate notifications, the Customs Tariff schedule, applicable section and chapter notes, official GST tools and qualified professional advice. Supplier documentation can support the review but should not be the only source.