HSN Codes · Chapter 87: Vehicles and Parts

HSN Code 8708

Parts and accessories of motor vehicles

Typical GST rate

28%

14% CGST + 14% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8708

The first two digits (87) place this code in chapter 87 — Vehicles and Parts. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Cars, two-wheelers, tractors, commercial vehicles, and auto parts. Most motor vehicles attract 28% GST plus compensation cess.

More specific codes under 8708

  • 870810 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — bumpers and parts thereof
  • 87081010 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — bumpers and parts thereof — for tractors
  • 87081090 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — bumpers and parts thereof — other
  • 870821 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — safety seat belts
  • 87082100 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — safety seat belts — safety seat belts
  • 870822 — Front windscreens (windshields), rear windows and other windows specified in sub-heading note 1 to this chapter
  • 87082200 — Front windscreens (windshields), rear windows and other windows specified in sub-heading note 1 to this chapter
  • 870829 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — other
  • 87082900 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — other — other
  • 870830 — Parts and accessories of the motor vehicles of headings 8701 to 8705 — brakes and servo-brakes, parts thereof

Frequently asked questions

Goods and services under 8708 typically attract 28% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Invoice with this code in seconds

Save HSN 8708 on a product once — Invodo puts it on every invoice, e-invoice, and e-way bill automatically. Start free.