HSN Code 8714 GST Rate (Varies (5%–28%)) - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 | 2026 Updated

GST Rate for HSN 8714

Varies (5%–28%)

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-codes

Specific items under 8714

HSN Code	Description	GST Rate
871410	OF MOTORCYCLES (INCLUDING MOPEDS):	28%
871420	OF CARRIAGES FOR DISABLED PERSONS :	5%
871491	FRAMES AND FORKS, AND PARTS THEREOF	28%
871492	WHEEL RIMS AND SPOKES :	28%
871493	HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS :	28%
871494	BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF	28%
871495	SADDLES :	28%
871496	PEDALS AND CRANK-GEAR, AND PARTS THEREOF	28%
871499	OTHER :	28%
87141010	SADDLES	28%
87141090	OTHER	28%
87142010	MECHANICALLY PROPELLED	5%
87142020	NON-MECHANICALLY PROPELLED	5%
87142090	OTHER	5%
87149100	FRAMES AND FORKS, AND PARTS THEREOF	28%
87149210	BICYCLE RIMS	28%
87149220	BICYCLE SPOKES	28%
87149290	OTHER	28%
87149310	BICYCLE HUBS	28%
87149320	BICYCLE FREE-WHEELS	28%
87149390	OTHER	28%
87149400	BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF	28%
87149510	BICYCLE SADDLES	28%
87149590	OTHER	28%
87149600	PEDALS AND CRANK-GEAR, AND PARTS THEREOF	28%
87149910	BICYCLE CHAINS	28%
87149920	BICYCLE WHEELS	28%
87149990	OTHER	28%

Tip: For invoice use, pick the closest 8-digit code above to get the exact GST rate and split.

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 codes

Invoice 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 codes

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Blocked

ITC is BLOCKED under Sec 17(5) for passenger vehicles with seating <= 13 unless used for specified businesses (transport/training).

RCM / special cases

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.

No chapter-level RCM note found. Still verify based on notification + supplier category.

Classification checks

•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 8714

What is the GST rate for HSN 8714?▾

GST rate for HSN 8714 is Varies (5%–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.