Parts and accessories of the motor vehicles of headings 8701 to 8705. Chapter 87: Vehicles other than railway or tramway rolling-stock.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle Notification 9/2025-CT(R), Schedule I, S.No. 443 |
| 5%2.5% + 2.5% | 8708 10 10 | Bumpers and parts thereof for tractors Notification 9/2025-CT(R), Schedule I, S.No. 444 |
| 5%2.5% + 2.5% | 8708 30 00 | Brakes assembly and its parts thereof for tractors Notification 9/2025-CT(R), Schedule I, S.No. 445 |
| 5%2.5% + 2.5% | 8708 40 00 | Gear boxes and parts thereof for tractors Notification 9/2025-CT(R), Schedule I, S.No. 446 |
| 5%2.5% + 2.5% | 8708 50 00 | Transaxles and its parts thereof for tractors Notification 9/2025-CT(R), Schedule I, S.No. 447 |
| 5%2.5% + 2.5% | 8708 70 00 | Road wheels and parts and accessories thereof for tractors Notification 9/2025-CT(R), Schedule I, S.No. 448 |
| 5%2.5% + 2.5% | 8708 91 00 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof Notification 9/2025-CT(R), Schedule I, S.No. 449 |
| 5%2.5% + 2.5% | 8708 92 00 | Silencer assembly for tractors and parts thereof Notification 9/2025-CT(R), Schedule I, S.No. 450 |
| 5%2.5% + 2.5% | 8708 93 00 | Clutch assembly and its parts thereof for tractors Notification 9/2025-CT(R), Schedule I, S.No. 451 |
| 5%2.5% + 2.5% | 8708 94 00 | Steering wheels and its parts thereof for tractor Notification 9/2025-CT(R), Schedule I, S.No. 452 |
| 5%2.5% + 2.5% | 8708 99 00 | Hydraulic and its parts thereof for tractors Notification 9/2025-CT(R), Schedule I, S.No. 453 |
| 5%2.5% + 2.5% | 8708 99 00 | Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. Notification 9/2025-CT(R), Schedule I, S.No. 454 |
| 18%9% + 9% | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] Notification 9/2025-CT(R), Schedule II, S.No. 544 |
| Entries for the whole of Chapter 87 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology Notification 9/2025-CT(R), Schedule I, S.No. 440 |
| 5%2.5% + 2.5% | 87 | 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. Notification 9/2025-CT(R), Schedule I, S.No. 441 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8708 in the GSTN HSN master (34 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8708 10 | BUMPERS AND PARTS THEREOF : | 5% (Sch. I S.No. 444) | |
| 8708 10 10 | FOR TRACTORS | 5% (Sch. I S.No. 444) | Save |
| 8708 10 90 | OTHER | – | Save |
| 8708 21 | SAFETY SEAT BELTS | – | |
| 8708 21 00 | SAFETY SEAT BELTS | – | Save |
| 8708 22 | FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER | – | |
| 8708 22 00 | FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER | – | Save |
| 8708 29 | OTHER | – | |
| 8708 29 00 | OTHER | – | Save |
| 8708 30 | BRAKES AND SERVO-BRAKES, PARTS THEREOF | 5% (Sch. I S.No. 445) | |
| 8708 30 00 | BRAKES AND SERVO-BRAKES, PARTS THEREOF | 5% (Sch. I S.No. 445) | Save |
| 8708 31 00 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF MOUNTED BRAKE LININGS | – | Save |
| 8708 39 00 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER | – | Save |
| 8708 40 | GEAR BOXES AND PARTS THEREOF | 5% (Sch. I S.No. 446) | |
| 8708 40 00 | GEAR BOXES AND PARTS THEREOF | 5% (Sch. I S.No. 446) | Save |
| 8708 50 | DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, NON-DRIVING AXLES, PARTS THEREOF | 5% (Sch. I S.No. 447) | |
| 8708 50 00 | DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, NON-DRIVING AXLES, PARTS THEREOF | 5% (Sch. I S.No. 447) | Save |
| 8708 60 00 | 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 | – | Save |
| 8708 70 | ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF | 5% (Sch. I S.No. 448) | |
| 8708 70 00 | ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF | 5% (Sch. I S.No. 448) | Save |
| 8708 80 | SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) | – | |
| 8708 80 00 | SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) | – | Save |
| 8708 91 | RADIATORS AND PARTS THEREOF | 5% (Sch. I S.No. 449) | |
| 8708 91 00 | RADIATORS AND PARTS THEREOF | 5% (Sch. I S.No. 449) | Save |
| 8708 92 | SILENCERS (MUFFLERS) AND EXHAUST PIPES, PARTS THEREOF | 5% (Sch. I S.No. 450) | |
| 8708 92 00 | SILENCERS (MUFFLERS) AND EXHAUST PIPES, PARTS THEREOF | 5% (Sch. I S.No. 450) | Save |
| 8708 93 | CLUTCHES AND PARTS THEREOF | 5% (Sch. I S.No. 451) | |
| 8708 93 00 | CLUTCHES AND PARTS THEREOF | 5% (Sch. I S.No. 451) | Save |
| 8708 94 | STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF | 5% (Sch. I S.No. 452) | |
| 8708 94 00 | STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF | 5% (Sch. I S.No. 452) | Save |
| 8708 95 | SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF | – | |
| 8708 95 00 | SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF | – | Save |
| 8708 99 | OTHER | 5% (Sch. I S.No. 453, Sch. I S.No. 454) | |
| 8708 99 00 | OTHER | 5% (Sch. I S.No. 453, Sch. I S.No. 454) | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8708) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
