HSN Code 8708: Parts and accessories of motor vehicles
HSN code 8708 classifies parts and accessories of motor vehicles under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Parts and accessories of motor vehicles falls in this bucket. Full ITC available.
Sample Calculation for Parts and accessories of motor vehicles
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 8708
Use HSN code 8708 on every tax invoice for parts and accessories of motor vehicles. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 8708
What is HSN code 8708?
HSN code 8708 classifies parts and accessories of motor vehicles under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Parts and accessories of motor vehicles?
Parts and accessories of motor vehicles attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Parts and accessories of motor vehicles exempt from GST?
No. Parts and accessories of motor vehicles attracts 18% GST on every taxable sale.