The 8708 HSN Code covers parts and accessories of motor vehicles under headings 8701 to 8705, and most goods classified under this code attract 18% GST in India. For businesses dealing in auto components such as bumpers, brakes, gearboxes, radiators and suspension systems, using the correct classification directly affects invoice accuracy, input tax credit (ITC) claims and Goods and Services Tax (GST) return compliance.
An incorrect HSN classification can lead to tax mismatches, denied ITC or assessment notices, making Code 8708 especially important for manufacturers, traders, importers and automotive parts distributors.
What is HSN Code 8708?
Under the GST framework, 8708 HSN Code is used to classify parts and accessories of motor vehicles covered under headings 8701 to 8705 for taxation, invoicing and trade compliance.
The HSN is a globally standardised product classification system developed by the World Customs Organisation in 1988.
HSN 8708 falls under:
- Section XVII: Vehicles, aircraft, vessels and associated transport equipment.
- Chapter 87: Vehicles excluding railway or tramway rolling stock, along with parts and accessories.
- Heading 8708: Parts and accessories of motor vehicles of headings 8701 to 8705.
In simple terms, the code covers components and accessories for tractors (8701), motor vehicles for the transport of 10 or more persons (8702), motor cars and passenger vehicles (8703), goods transport vehicles (8704) and special-purpose motor vehicles (8705).
GST rate and product classification under HSN 8708
From 22 September 2025, the 8708 HSN Code GST rate for most auto parts is 18%. Tractor parts such as rear tractor wheel rims, tractor centre housings, tractor housing transmissions and tractor support front axles are subject to a 5% GST rate. This classification directly affects invoicing, GST return filing and input tax credit claims.
Products grouped under HSN 8708 include:
|
Description |
HSN |
|
Parts and accessories of motor vehicles under headings 8701 to 8705 |
8708 |
|
Bumpers and bumper parts |
870810 |
|
Bumpers and bumper parts (for tractors) |
87081010 |
|
Bumpers and bumper parts (other than tractors) |
87081090 |
|
Body parts and accessories (including cabs) – safety seat belts |
87082100 |
|
Body parts and accessories (including cabs) – other |
87082900 |
|
Brakes, servo-brakes and related parts |
87083000 |
|
Mounted brake linings |
87083100 |
|
Brake and servo-brake parts (other) |
87083900 |
|
Gear boxes and gearbox parts |
87084000 |
|
Drive axles with differential, non-driving axles and parts |
87085000 |
|
Non-driving axles and related parts |
87086000 |
|
Road wheels and wheel accessories/parts |
87087000 |
|
Suspension systems and parts (including shock absorbers) |
87088000 |
|
Radiators and radiator parts |
87089100 |
|
Silencers (mufflers), exhaust pipes and parts |
87089200 |
|
Clutches and clutch parts |
87089300 |
|
Steering wheels, steering columns, steering boxes and parts |
87089400 |
|
Safety airbags with inflator system and parts |
87089500 |
|
Other motor vehicle parts and accessories |
87089900 |
Return filing guidelines for HSN 8708
If you deal in HSN 8708 goods, the applicable GST returns generally include:
- GSTR-1: File monthly if your turnover exceeds ₹5 crore. If your turnover is up to ₹5 crore, you can file quarterly under the Quarterly Return Monthly Payment (QRMP) scheme. Make sure outward supply details are reported correctly, along with the HSN-wise Summary.
- GSTR-3B: Monthly or quarterly summary return for payment of GST liability.
- GSTR-9: Annual return filed at the end of the financial year.
- ITC-04: If you send goods to job workers, such as parts sent for sub-assembly, this return is filed half-yearly if turnover exceeds ₹5 crore, or annually if your turnover is up to ₹5 crore.
HSN 8708: Transitional Compliance
If you maintain inventory taxed at the earlier 28% GST rate, make sure the transition to the revised rate is handled carefully to avoid invoicing errors and input tax credit mismatches.
- If you purchased parts before the GST rate rationalisation, the old input tax credit (ITC) remains available. However, if you sell those goods after 22 September 2025, they must be invoiced at the revised 18% GST rate.
- Review whether any excess ITC reversal is required as per the Central Board of Indirect Taxes and Customs guidance.
- If you collected advance payments under the earlier 28% GST structure, you may need to issue credit notes to pass on the tax benefit to buyers.
- Update your invoicing, ERP and billing systems to apply the revised 18% GST rate for HSN 8708 from 22 September 2025.
Conclusion
For businesses dealing in HSN 8708 goods, accurate product classification is not just a tax formality. It directly affects GST rates, input tax credit claims, return filing and audit readiness.
A practical way to stay compliant is to review your top-selling products every quarter against the latest tariff notes, product specifications and vendor descriptions. Before adding any new auto part to your catalogue, put an internal approval process in place to prevent classification errors from building up over time.
Keeping digital records organised also makes audits, buyer queries and return filing easier. Using structured business management software such as TallyPrime can help maintain cleaner records, improve invoicing accuracy and support smoother day-to-day compliance.
