GST Rate for HSN 8708
Rate Varies by Sub-heading
This HSN heading contains multiple items with different GST rates. Please select a specific code in the table below for the exact rate.
View sub-codesSpecific items under 8708
| HSN Code | Description | GST Rate |
|---|---|---|
| 870810 | BUMPERS AND PARTS THEREOF : | 28% |
| 870821 | SAFETY SEAT BELTS | 28% |
| 870822 | FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER | 28% |
| 870829 | OTHER | 28% |
| 870830 | BRAKES AND SERVO-BRAKES, PARTS THEREOF | 28% |
| 870840 | GEAR BOXES AND PARTS THEREOF | 28% |
| 870850 | DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, NON-DRIVING AXLES, PARTS THEREOF | 28% |
| 870870 | ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF | 28% |
| 870880 | SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) | 28% |
| 870891 | RADIATORS AND PARTS THEREOF | 28% |
| 870892 | SILENCERS (MUFFLERS) AND EXHAUST PIPES, PARTS THEREOF | 28% |
| 870893 | CLUTCHES AND PARTS THEREOF | 28% |
| 870894 | STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF | 28% |
| 870895 | SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF | 28% |
| 870899 | OTHER | 28% |
| 87081010 | FOR TRACTORS | 18% |
| 87081090 | OTHER | 28% |
| 87082100 | SAFETY SEAT BELTS | 28% |
| 87082200 | FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER | 28% |
| 87082900 | OTHER | 28% |
| 87083000 | BRAKES AND SERVO-BRAKES, PARTS THEREOF | 18% |
| 87083100 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF MOUNTED BRAKE LININGS | 28% |
| 87083900 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER | 28% |
| 87084000 | GEAR BOXES AND PARTS THEREOF | 18% |
| 87085000 | DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, NON-DRIVING AXLES, PARTS THEREOF | 18% |
| 87086000 | 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 | 28% |
| 87087000 | ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF | 18% |
| 87088000 | SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) | 28% |
| 87089100 | RADIATORS AND PARTS THEREOF | 18% |
| 87089200 | SILENCERS (MUFFLERS) AND EXHAUST PIPES, PARTS THEREOF | 18% |
| 87089300 | CLUTCHES AND PARTS THEREOF | 18% |
| 87089400 | STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF | 18% |
| 87089500 | SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF | 28% |
| 87089900 | OTHER | 18% |
Calculation needs a specific sub-code
This heading includes multiple GST rates. Select a specific 8-digit HSN code above to use the calculator and see invoice examples.
View 8-digit codesInvoice example needs an exact HSN
Because the GST rate varies within this heading, choose a specific 8-digit HSN from the table above to generate invoice-ready numbers.
View 8-digit codesCompliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC is BLOCKED under Sec 17(5) for passenger vehicles with seating <= 13 unless used for specified businesses (transport/training).
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 87 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8708
What is the GST rate for HSN 8708?▾
GST rate for HSN 8708 is Varies (18%–28%). Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
This HSN heading contains multiple items with different GST rates. Select a specific 6/8-digit HSN from the table below before using an invoice percentage.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8708
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 87.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.