India's automotive aftermarket is one of the largest in the world — and one of the most HSN-complex product categories in the GST system.
From the busy auto parts shop in Delhi's Kashmere Gate or Chennai's Mint Street supplying workshops and garages, to the wholesale auto parts distributor servicing a network of retailers across a region, to the OEM-authorized spare parts dealer managing manufacturer's branded parts catalogue, to the two-wheeler parts shop in Ludhiana serving Punjab's large motorcycle-owning population — every auto parts transaction generates a GST invoice, and every GST invoice must carry the correct HSN code.
Auto parts HSN classification is particularly challenging because:
GST rates are among the highest in the system: Most auto parts attract 28% GST — the highest standard rate in India's GST framework. This means even a small HSN classification error — for example, applying 18% instead of 28% on a vehicle part — results in significant undercollection of GST, creating liability for the seller and potential ITC complications for the buyer.
Parts span multiple HSN chapters: An auto parts dealer's catalogue spans rubber (tyres — Chapter 40), batteries (Chapter 85), engine parts (Chapter 84), body parts and glass (Chapters 70, 87), electrical components (Chapter 85), filters (Chapter 84/85), seats (Chapter 94), and more — each chapter with its own classification rules.
Rates vary within the same product category: Tyres for agricultural tractors attract 18% GST while car and truck tyres attract 28%. Inner tubes are at 12% while outer tyres are at 28%. Lithium-ion batteries are at 18% while lead-acid vehicle batteries are at 28%. Getting these distinctions right requires systematic classification.
OEM vs aftermarket vs accessories: Genuine OEM parts, aftermarket equivalent parts, and automobile accessories may have different HSN classifications even when they serve the same vehicle function.
This comprehensive guide provides the complete HSN code reference for auto parts in India — covering every major component category with applicable GST rates, classification notes, and how ERP Group's GST invoicing system automates correct auto parts HSN billing.
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for any auto part instantly.
Auto Parts HSN Code Framework Overview
Why Auto Parts HSN Classification is Uniquely Complex
Auto Parts Span 15+ Different HSN Chapters
A single auto parts shop may stock products from more than 15 different HSN chapters — each with its own classification logic, chapter notes, and GST rates. Unlike a textile shop (primarily Chapters 50-63) or a pharmaceutical distributor (primarily Chapter 30), an auto parts dealer must navigate:
| Chapter | Auto Parts Coverage |
|---|---|
| 40 | Tyres, inner tubes, rubber seals, hoses |
| 70 | Auto glass (windshield, side windows, rear glass) |
| 73 | Steel body parts, chassis components, exhaust pipes |
| 84 | Engine parts, fuel systems, cooling systems, clutch |
| 85 | Batteries, alternators, spark plugs, wiring |
| 87 | Vehicle body parts, bumpers, lights |
| 90 | Speedometers, fuel gauges, dashboard instruments |
| 94 | Vehicle seats, seat belts |
| 39 | Plastic body parts, dashboards, bumpers |
| 34 | Lubricants, greases |
| 27 | Fuels, petroleum products |
The GST Rate Complexity in Auto Parts
Auto parts GST rates are not uniform — they vary significantly based on:
- The specific vehicle type (car vs tractor vs two-wheeler)
- The specific component (tyre vs tube, lead-acid vs lithium battery)
- The material (rubber vs steel vs plastic vs glass)
- The function (engine part vs body part vs electrical component)
Understanding the rate structure BEFORE looking up specific HSN codes prevents systematic billing errors.
Auto Parts GST Rate Structure
The Three Main GST Rate Tiers for Auto Parts
28% GST — The Dominant Rate for Vehicle Parts
28% GST applies to most automobile components and accessories under Chapter 87 and many parts under other chapters. This is the rate that applies to:
- Most motor vehicle parts and accessories
- Automobile body components
- Most transmission and drivetrain parts
- New pneumatic tyres for passenger vehicles and trucks
- Lead-acid batteries for vehicles
- Most automobile accessories
18% GST — Engine Components and Electrical Parts
18% GST applies to:
- Engine parts (pistons, valves, pumps) under Chapter 84
- Electrical components (alternators, starter motors) under Chapter 85
- Most agricultural tractor tyres
- Lithium-ion batteries
- Most mechanical systems components (fuel pumps, water pumps)
12% GST — Inner Tubes and Specific Components
12% GST applies to:
- Inner tubes for tyres (rubber, Chapter 40)
- Retreaded tyres
- Some specific agricultural equipment parts
5% GST — Rare in Auto Parts
5% GST applies to:
- Very few auto-related products — mostly agricultural tractor components specifically notified
For auto parts dealers, read our comprehensive guide on billing software for auto parts dealers India. For Chennai's auto parts distribution ecosystem, read our guide on ERP for Chennai auto parts distributors.
Chapter 40 — Tyres, Tubes, and Rubber Auto Parts
Complete HSN Reference for Tyres and Rubber Components
The Rate-Critical Tyre Classification
Tyres are among the most commercially significant auto parts — and they have a nuanced rate structure based on the vehicle type they are designed for.
New Pneumatic Tyres — Passenger and Commercial
| Product | HSN Code | GST Rate |
|---|---|---|
| New pneumatic tyres — for motor cars | 4011 10 | 28% GST |
| New pneumatic tyres — for buses and trucks | 4011 20 | 28% GST |
| New pneumatic tyres — for aircraft | 4011 30 | 28% GST |
| New pneumatic tyres — for motorcycles | 4011 40 | 28% GST |
| New pneumatic tyres — for bicycles | 4011 50 | 12% GST |
| New pneumatic tyres — for agricultural/forestry | 4011 70 | 18% GST |
| New pneumatic tyres — for construction/industrial | 4011 80 | 28% GST |
| New pneumatic tyres — other (golf carts, ATVs) | 4011 90 | 28% GST |
Retreaded and Used Tyres
| Product | HSN Code | GST Rate |
|---|---|---|
| Retreaded pneumatic tyres (all vehicles) | 4012 11-19 | 18% GST |
| Solid and cushion tyres | 4012 20 | 18% GST |
| Tyre treads | 4012 90 | 18% GST |
| Tyre flaps | 4012 90 | 18% GST |
| Used pneumatic tyres | 4012 20 | 18% GST |
Inner Tubes — 12% GST (Important Rate Difference from Tyres)
| Product | HSN Code | GST Rate |
|---|---|---|
| Inner tubes — for motor cars | 4013 10 | 12% GST |
| Inner tubes — for buses and trucks | 4013 10 | 12% GST |
| Inner tubes — for motorcycles | 4013 10 | 12% GST |
| Inner tubes — for bicycles | 4013 20 | 12% GST |
| Inner tubes — for other vehicles | 4013 90 | 12% GST |
Critical rate distinction: Outer tyres (28%) and inner tubes (12%) are different rates. An auto parts dealer who bills inner tubes at 28% (same as tyres) is overcharging by 16 percentage points — a significant systematic error.
Rubber Hoses, Seals, and Technical Rubber Parts
| Product | HSN Code | GST Rate |
|---|---|---|
| Rubber hoses — for fuel, coolant, brake | 4009 | 28% GST |
| Rubber seals and O-rings for engines | 4016 93 | 28% GST |
| Rubber gaskets (engine, transmission) | 4016 93 | 28% GST |
| Rubber buffers and mounts (engine, suspension) | 4016 99 | 28% GST |
| Rubber wipers (wiper blades with rubber) | 3926 / 8708 | 28% GST |
| V-belts (rubber timing belts, drive belts) | 4010 | 18% GST |
| Conveyor belts (rubber — not vehicle) | 4010 12 | 18% GST |
Chapter 84 — Engine Parts and Mechanical Components
Complete HSN Reference for Engine and Drivetrain Parts
Most Chapter 84 auto-related components attract 18% GST — distinguished from Chapter 87 vehicle parts (28%).
Engine Parts — 18% GST (HSN 8409)
| Product | HSN Code | GST Rate |
|---|---|---|
| Pistons (for petrol/diesel engines) | 8409 91-99 | 18% GST |
| Piston rings | 8409 91-99 | 18% GST |
| Cylinder liners and sleeves | 8409 91-99 | 18% GST |
| Valves (inlet and exhaust) | 8409 91-99 | 18% GST |
| Valve springs | 8409 91-99 | 18% GST |
| Cylinder heads (engine) | 8409 91-99 | 18% GST |
| Connecting rods | 8409 91-99 | 18% GST |
| Crankshafts | 8483 10 | 18% GST |
| Camshafts | 8483 10 | 18% GST |
| Gudgeon pins | 8409 91-99 | 18% GST |
| Engine gaskets (head gasket, full gasket set) | 8484 10 | 18% GST |
Fuel System Components (HSN 8413 and 8421)
| Product | HSN Code | GST Rate |
|---|---|---|
| Fuel injection pumps | 8413 30 | 18% GST |
| Fuel injectors | 8413 30 | 18% GST |
| Carburettors | 8414 90 | 18% GST |
| Fuel pumps (mechanical) | 8413 30 | 18% GST |
| Fuel filters | 8421 23 | 18% GST |
| Fuel pressure regulators | 8481 20 | 18% GST |
Cooling System Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Water pumps (engine cooling) | 8413 70 | 18% GST |
| Radiators (for vehicles) | 8708 91 | 28% GST |
| Cooling fans (engine cooling — mechanical) | 8414 51 | 18% GST |
| Thermostat valves | 8481 | 18% GST |
| Radiator hoses (rubber) | 4009 | 28% GST |
| Radiator caps | 8708 | 28% GST |
| Coolant/antifreeze (liquid) | 3820 | 18% GST |
Filters — Air, Oil, and Coolant
| Product | HSN Code | GST Rate |
|---|---|---|
| Air filters (engine intake) | 8421 31 | 18% GST |
| Oil filters (engine lubrication) | 8421 23 | 18% GST |
| Fuel filters (petrol/diesel) | 8421 23 | 18% GST |
| Cabin air filters (AC, HVAC) | 8421 39 | 18% GST |
| Oil separators (breather) | 8421 | 18% GST |
Transmission and Gearbox
| Product | HSN Code | GST Rate |
|---|---|---|
| Gearbox (complete transmission assembly) | 8708 40 | 28% GST |
| Gear sets (internal) | 8483 40 | 18% GST |
| Clutch assembly and parts | 8708 93 | 28% GST |
| Clutch plates and discs | 8708 93 | 28% GST |
| Pressure plates | 8708 93 | 28% GST |
| Torque converters | 8483 40 | 18% GST |
| Universal joints (UJ/cardan joints) | 8483 60 | 18% GST |
| Drive shafts (propeller shafts) | 8483 10 | 18% GST |
| CV joints (constant velocity) | 8483 | 18% GST |
| Differential assemblies | 8708 50 | 28% GST |
Braking System Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Disc brakes (complete assembly) | 8708 30 | 28% GST |
| Brake drums | 8708 30 | 28% GST |
| Brake pads (disc brake pads) | 8708 30 | 28% GST |
| Brake shoes (drum brakes) | 8708 30 | 28% GST |
| Brake calipers | 8708 30 | 28% GST |
| Master cylinders (brake, clutch) | 8708 30 | 28% GST |
| Brake boosters (vacuum servo) | 8708 30 | 28% GST |
| ABS modules | 8708 30 | 28% GST |
| Brake hoses/pipes | 4009 | 28% GST |
| Brake fluid | 3819 00 | 18% GST |
Lubrication System
| Product | HSN Code | GST Rate |
|---|---|---|
| Engine oil pumps | 8413 | 18% GST |
| Engine oil (lubricating oil) | 2710 | 18% GST |
| Gear oil | 2710 | 18% GST |
| Grease (automotive) | 2710 19 | 18% GST |
| Oil seals (rotary shaft seals) | 4016 93 | 28% GST |
Chapter 85 — Electrical Parts and Batteries
Complete HSN Reference for Automotive Electrical Components
Vehicle Batteries — Critical Rate Distinction
| Product | HSN Code | GST Rate |
|---|---|---|
| Lead-acid batteries — for vehicles (Exide, Amara Raja) | 8507 10 | 28% GST |
| Lead-acid batteries — for motorcycles | 8507 10 | 28% GST |
| Nickel-cadmium batteries | 8507 30 | 28% GST |
| Lithium-ion batteries (including EV batteries) | 8507 60 | 18% GST |
| Nickel-metal hydride (NiMH) batteries | 8507 40 | 28% GST |
| Battery cases (for lead-acid batteries) | 3926 90 | 28% GST |
| Battery electrolyte (sulphuric acid solution) | 2807 | 18% GST |
| Battery terminals and connectors | 8544 | 18% GST |
Critical distinction: Lead-acid batteries (28%) vs lithium-ion batteries (18%) — the chemistry determines the rate. As EVs grow in India, more lithium-ion battery transactions occur alongside traditional lead-acid.
Starter Motors and Alternators
| Product | HSN Code | GST Rate |
|---|---|---|
| Starter motors (self-starting motors for vehicles) | 8511 40 | 18% GST |
| Alternators (charging generators) | 8511 50 | 18% GST |
| Dynamos | 8511 50 | 18% GST |
| Armatures and field coils (for starter/alternator) | 8511 90 | 18% GST |
| Voltage regulators (for alternator) | 8537 | 18% GST |
Ignition System Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Spark plugs | 8511 10 | 18% GST |
| Glow plugs (diesel engines) | 8511 19 | 18% GST |
| Ignition coils | 8511 20 | 18% GST |
| Distributor caps and rotors | 8511 30 | 18% GST |
| High tension ignition cables | 8511 90 | 18% GST |
| ECM/ECU (engine control modules) | 8537 10 | 18% GST |
| Crankshaft position sensors | 8543 70 | 18% GST |
| Camshaft sensors | 8543 70 | 18% GST |
| Oxygen (lambda) sensors | 9026 20 | 18% GST |
| Knock sensors | 8543 70 | 18% GST |
| MAF (mass airflow) sensors | 8543 70 | 18% GST |
| MAP (manifold pressure) sensors | 9026 20 | 18% GST |
Lighting and Electrical Accessories
| Product | HSN Code | GST Rate |
|---|---|---|
| Headlamps and front lighting | 8512 20 | 28% GST |
| Tail lamps and rear lighting | 8512 20 | 28% GST |
| Fog lamps | 8512 20 | 28% GST |
| LED lighting assemblies (vehicle-specific) | 8512 20 | 28% GST |
| Indicator/turn signal assemblies | 8512 20 | 28% GST |
| Interior dome lights | 8512 20 | 28% GST |
| Horns (electric) | 8512 30 | 28% GST |
| Wipers and wiper motors | 8512 40 | 28% GST |
| Defrosters | 8512 | 28% GST |
| Electric motors (for windows, seats — vehicle specific) | 8501 | 18% GST |
Wiring and Electrical Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Wiring harnesses (complete) | 8544 30 | 18% GST |
| Automotive electrical cables | 8544 | 18% GST |
| Fuses (automotive) | 8536 10 | 18% GST |
| Relays (automotive) | 8536 49 | 18% GST |
| Connectors (automotive electrical) | 8536 90 | 18% GST |
| Switches (ignition, lighting, dashboard) | 8536 50 | 18% GST |
Chapter 87 — Vehicle Body Parts and Accessories
Complete HSN Reference for Body and Structural Parts
Chapter 87 is the primary chapter for vehicle body parts and accessories — and most attract 28% GST.
Body Panels and Structural Components (HSN 8708)
| Product | HSN Code | GST Rate |
|---|---|---|
| Bumpers (front and rear) | 8708 10 | 28% GST |
| Doors and door assemblies | 8708 29 | 28% GST |
| Door handles (exterior) | 8708 29 | 28% GST |
| Bonnets/hoods | 8708 29 | 28% GST |
| Boot lids/tailgates | 8708 29 | 28% GST |
| Fenders/mudguards | 8708 29 | 28% GST |
| Running boards/side steps | 8708 29 | 28% GST |
| Roof panels | 8708 29 | 28% GST |
| Floor panels | 8708 29 | 28% GST |
| Rear view mirrors (exterior) | 8708 29 | 28% GST |
| Windshield wipers (complete assembly) | 8512 40 | 28% GST |
| Roof carriers and rails | 8708 29 | 28% GST |
Suspension System Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Shock absorbers (front and rear) | 8708 80 | 28% GST |
| MacPherson struts (complete) | 8708 80 | 28% GST |
| Springs (suspension coil springs) | 7320 10 | 18% GST |
| Leaf springs (for trucks, commercial) | 7320 20 | 18% GST |
| Stabilizer bars (anti-roll bars) | 8708 80 | 28% GST |
| Wheel bearings | 8482 10 | 18% GST |
| Ball joints | 8708 99 | 28% GST |
| Tie rod ends (track rod ends) | 8708 99 | 28% GST |
| Steering rack (rack and pinion) | 8708 94 | 28% GST |
| Power steering pump | 8413 | 18% GST |
| Steering column | 8708 94 | 28% GST |
| Wheel hubs | 8708 70 | 28% GST |
| Knuckle assemblies | 8708 70 | 28% GST |
Exhaust System Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Catalytic converters | 8708 92 | 28% GST |
| Exhaust mufflers (silencers) | 8708 92 | 28% GST |
| Exhaust pipes and manifolds | 8708 92 | 28% GST |
| Exhaust clamps and hangers | 7318/8708 | 18-28% GST |
| Exhaust gaskets | 8484 10 | 18% GST |
Wheels and Wheel Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Steel wheels/rims | 8708 70 | 28% GST |
| Alloy wheels (aluminium) | 8708 70 | 28% GST |
| Wheel covers and hub caps | 8708 70 | 28% GST |
| Lug nuts and wheel bolts | 7318 | 18% GST |
| Tyre pressure monitoring sensors | 9026 | 18% GST |
| Spare wheel carrier | 8708 | 28% GST |
Fuel System (Vehicle Level)
| Product | HSN Code | GST Rate |
|---|---|---|
| Fuel tank assembly | 8708 99 | 28% GST |
| Fuel filler caps | 8708 99 | 28% GST |
| Fuel lines/pipes | 8708 99 | 28% GST |
| Fuel pump (electric, in-tank) | 8413 70 | 18% GST |
HVAC (Heating, Ventilation, Air Conditioning)
| Product | HSN Code | GST Rate |
|---|---|---|
| AC compressors (vehicle) | 8414 30 | 18% GST |
| AC condensers (vehicle) | 8708 | 28% GST |
| AC evaporators (vehicle) | 8708 | 28% GST |
| Heater cores/matrices | 8708 | 28% GST |
| Blower motors (HVAC) | 8501 | 18% GST |
| Refrigerant (R134a, R1234yf) | 2903 | 18% GST |
| AC receiver drier | 8708 | 28% GST |
Chapter 70 — Auto Glass
Complete HSN Reference for Vehicle Glass
Automotive Glass Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Windshields (front glass — laminated safety glass) | 7007 11 | 28% GST |
| Rear windshields (tempered safety glass) | 7007 21 | 28% GST |
| Side door windows (tempered glass) | 7007 21 | 28% GST |
| Quarter windows | 7007 21 | 28% GST |
| Sunroof glass panels | 7007 21 | 28% GST |
| Laminated safety glass (not for vehicles) | 7007 12 | 18% GST |
| Tempered safety glass (not for vehicles) | 7007 29 | 18% GST |
Important distinction: Glass specifically shaped and sized for vehicle use (HSN 7007 11/21) is at 28% GST — while similar safety glass products for non-vehicle applications (construction, furniture) may be at 18% GST.
Chapter 73 — Steel and Iron Auto Components
Complete HSN Reference for Metal Auto Parts
Steel Vehicle Components — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Chain (roller chain, drive chain) | 7315 11 | 18% GST |
| Steel springs (suspension) | 7320 10-20 | 18% GST |
| Bolts and nuts (standard fasteners) | 7318 | 18% GST |
| Steel tubes and pipes (for chassis) | 7304-7306 | 18% GST |
| Steel sections (for body fabrication) | 7214-7216 | 18% GST |
| Hooks and shackles (towbars) | 7326 | 18% GST |
Chapter 39 — Plastic Auto Parts and Components
Complete HSN Reference for Plastic Vehicle Components
Plastic Auto Body and Interior Parts
| Product | HSN Code | GST Rate |
|---|---|---|
| Plastic bumpers and covers | 3926 30 | 28% GST |
| Dashboard/instrument panels (plastic) | 3926 30 | 28% GST |
| Door trim panels (plastic) | 3926 30 | 28% GST |
| Plastic fender liners | 3926 30 | 28% GST |
| Centre consoles (plastic) | 3926 30 | 28% GST |
| Plastic grilles | 3926 30 | 28% GST |
| Mudguards/mud flaps (plastic) | 3926 30 | 28% GST |
| Plastic fuel tanks | 3923 30 | 18% GST |
| Plastic air ducts and manifolds | 3926 | 28% GST |
Chapter 94 — Vehicle Seats and Interior
Complete HSN Reference for Vehicle Interior Components
Vehicle Seating
| Product | HSN Code | GST Rate |
|---|---|---|
| Vehicle seats (complete — driver, passenger) | 9401 20 | 28% GST |
| Seat covers (for vehicle seats) | 6304 | 12% GST |
| Seat belts (safety belts) | 8708 21 | 28% GST |
| Airbags and airbag modules | 8708 21 | 28% GST |
| Head restraints | 9401 90 | 28% GST |
| Seat tracks/sliders (seat adjustment) | 9401 | 28% GST |
Chapter 90 — Dashboard Instruments and Gauges
Complete HSN Reference for Vehicle Instruments
Dashboard Instruments and Gauges
| Product | HSN Code | GST Rate |
|---|---|---|
| Speedometers | 9029 10 | 18% GST |
| Odometers | 9029 10 | 18% GST |
| Tachometers (RPM gauges) | 9029 20 | 18% GST |
| Fuel gauges | 9026 20 | 18% GST |
| Temperature gauges | 9025 19 | 18% GST |
| Oil pressure gauges | 9026 20 | 18% GST |
| Instrument clusters (dashboard) | 9029 | 28% GST |
| GPS navigation units (vehicle) | 8526 91 | 18% GST |
Two-Wheeler Parts — Specific HSN Reference
Complete HSN for Motorcycle and Scooter Parts
Two-wheelers — motorcycles, scooters, and mopeds — are India's most common private vehicle. Two-wheeler parts follow the same HSN chapters as four-wheeler parts, but with specific vehicle type notes.
Two-Wheeler Engine Parts
| Product | HSN Code | GST Rate |
|---|---|---|
| Motorcycle engine (complete) | 8407 90 | 18% GST |
| Carburettor (for two-wheelers) | 8414 90 | 18% GST |
| Fuel injector (for FI two-wheelers) | 8413 30 | 18% GST |
| Air filter (two-wheeler) | 8421 31 | 18% GST |
| Oil filter (two-wheeler) | 8421 23 | 18% GST |
| Piston and rings (two-wheeler) | 8409 99 | 18% GST |
| Cylinder block (two-wheeler) | 8409 99 | 18% GST |
| Cylinder head (two-wheeler) | 8409 99 | 18% GST |
| Valves (two-wheeler engine) | 8409 99 | 18% GST |
Two-Wheeler Transmission and Drive
| Product | HSN Code | GST Rate |
|---|---|---|
| Gearbox (two-wheeler) | 8708 40 | 28% GST |
| Clutch plates (motorcycle) | 8708 93 | 28% GST |
| Sprockets (drive, driven) | 8483 40 | 18% GST |
| Drive chain (motorcycle) | 7315 11 | 18% GST |
| Chain tensioners | 8483 | 18% GST |
| CVT belt (scooter) | 4010 | 18% GST |
| Variator (scooter CVT) | 8483 | 18% GST |
Two-Wheeler Body and Frame Parts
| Product | HSN Code | GST Rate |
|---|---|---|
| Frame/chassis (two-wheeler) | 8714 10 | 28% GST |
| Front forks (suspension) | 8714 10 | 28% GST |
| Rear shock absorbers (two-wheeler) | 8714 10 | 28% GST |
| Handlebar | 8714 99 | 28% GST |
| Footrests/foot pegs | 8714 99 | 28% GST |
| Fuel tank (two-wheeler) | 8714 99 | 28% GST |
| Side stand and centre stand | 8714 99 | 28% GST |
| Exhaust (two-wheeler) | 8714 99 | 28% GST |
| Mudguards (two-wheeler) | 8714 99 | 28% GST |
| Windshield (scooter) | 7007 / 8714 | 28% GST |
Two-Wheeler Wheels and Tyres
| Product | HSN Code | GST Rate |
|---|---|---|
| New motorcycle tyres | 4011 40 | 28% GST |
| New scooter tyres | 4011 40 | 28% GST |
| Inner tubes (motorcycle) | 4013 10 | 12% GST |
| Alloy wheels (motorcycle) | 8714 | 28% GST |
| Wire-spoke wheels (complete) | 8714 | 28% GST |
| Wheel bearings (two-wheeler) | 8482 | 18% GST |
Two-Wheeler Electrical
| Product | HSN Code | GST Rate |
|---|---|---|
| Two-wheeler battery (lead-acid) | 8507 10 | 28% GST |
| Spark plugs (two-wheeler) | 8511 10 | 18% GST |
| CDI unit (capacitor discharge ignition) | 8511 20 | 18% GST |
| Magneto/stator coil | 8511 | 18% GST |
| Rectifier/regulator (two-wheeler) | 8537 | 18% GST |
| Headlamp (two-wheeler) | 8512 20 | 28% GST |
| Turn indicators (two-wheeler) | 8512 20 | 28% GST |
| Horn (two-wheeler) | 8512 30 | 28% GST |
| Speedometer (two-wheeler) | 9029 10 | 18% GST |
Commercial Vehicle Parts — Specific HSN Reference
Complete HSN for Truck, Bus, and Heavy Vehicle Parts
Heavy Vehicle Specific Parts
| Product | HSN Code | GST Rate |
|---|---|---|
| Truck tyres (new) | 4011 20 | 28% GST |
| Truck inner tubes | 4013 10 | 12% GST |
| Leaf springs (truck/bus) | 7320 20 | 18% GST |
| Fifth wheel coupling (truck-trailer) | 8716 90 | 18% GST |
| Air brakes (compressor) | 8414 80 | 18% GST |
| Air brake chambers | 8708 30 | 28% GST |
| Truck mirrors (large exterior) | 8708 29 | 28% GST |
| Trailer axles | 8716 90 | 18% GST |
| Heavy duty shock absorbers | 8708 80 | 28% GST |
| Truck batteries (heavy duty) | 8507 10 | 28% GST |
| Alternators (heavy vehicle, high output) | 8511 50 | 18% GST |
| Turbochargers | 8414 59 | 18% GST |
| Diesel fuel injection pumps (heavy) | 8413 30 | 18% GST |
Agricultural Tractor and Equipment Parts
Complete HSN for Agricultural Vehicle Parts
Agricultural tractor parts have different GST rates from regular automotive parts — a critical distinction for dealers who supply both.
Agricultural Tractor Tyres — 18% GST (NOT 28%)
| Product | HSN Code | GST Rate |
|---|---|---|
| New pneumatic tyres — agricultural tractors | 4011 70 | 18% GST |
| New pneumatic tyres — forestry vehicles | 4011 70 | 18% GST |
| New pneumatic tyres — agricultural implements | 4011 80 | 18% GST |
| Tractor inner tubes | 4013 90 | 12% GST |
Critical distinction: Agricultural tractor tyres at 18% vs passenger car tyres at 28% — a dealer billing agricultural tyres at 28% (car tyre rate) is overcharging customers by 10 percentage points.
Agricultural Equipment Parts
| Product | HSN Code | GST Rate |
|---|---|---|
| Parts of agricultural tractors (general) | 8708 / 8433 | 18-28% GST |
| PTO (power take-off) shafts | 8432 90 | 12% GST |
| Hydraulic lift assemblies (tractor) | 8708 | 28% GST |
| Tractor seats | 9401 | 28% GST |
Complete Auto Parts GST Rate Quick Reference
Auto Parts by GST Rate — Summary Table
28% GST Auto Parts
| Category | Examples |
|---|---|
| Vehicle body parts (8708) | Bumpers, doors, bonnets, fenders, mirrors, radiators |
| Braking systems (8708 30) | Disc brakes, brake pads, master cylinders, ABS |
| Suspension (8708 80) | Shock absorbers, struts, stabilizer bars |
| Transmission (8708 40-93) | Gearbox, clutch assembly, differential |
| Tyres — passenger, truck, motorcycle | New pneumatic tyres (car, bus, motorcycle) |
| Vehicle batteries — lead-acid | Exide, Amara Raja, etc. |
| Vehicle lighting (8512 20) | Headlamps, taillamps, indicators |
| Horns (8512 30) | Electric horns |
| Vehicle seats (9401 20) | Driver and passenger seats |
| Seat belts and airbags (8708 21) | Safety systems |
| Wheels (8708 70) | Steel and alloy wheels |
| Vehicle glass (7007 11/21) | Windshields, side windows |
| Exhausts (8708 92) | Catalytic converters, mufflers |
| Two-wheeler parts (8714) | Frame, forks, body |
18% GST Auto Parts
| Category | Examples |
|---|---|
| Engine parts (8409) | Pistons, valves, cylinders, gaskets |
| Fuel systems (8413) | Fuel pumps, injectors, carburettors |
| Filters (8421) | Air, oil, fuel filters |
| Ignition (8511) | Spark plugs, coils, distributors |
| Starter/alternator (8511 40-50) | Starter motors, alternators |
| Sensors and ECU (8537-8543) | ECM, oxygen sensors, crankshaft sensors |
| Transmission parts (8483) | Gear sets, drive shafts, CV joints |
| Springs — steel (7320) | Coil springs, leaf springs |
| Bearings (8482) | Wheel bearings, engine bearings |
| Wiring (8544) | Wiring harnesses, cables |
| Agricultural tractor tyres | Tyres for tractors and farming |
| Retreated tyres | Retreaded tyres all vehicles |
| Lithium-ion batteries | EV batteries |
| V-belts and drive belts | Timing belts, serpentine belts |
| AC compressors | Vehicle HVAC compressors |
| Instruments (9029) | Speedometers, tachometers |
| Turbochargers | Diesel engine turbos |
12% GST Auto Parts
| Category | Examples |
|---|---|
| Inner tubes (4013) | Inner tubes for all vehicle types |
| Retreaded tyres (4012) | Retreaded pneumatic tyres |
Common Auto Parts HSN Classification Mistakes
The 9 Most Costly Auto Parts HSN Errors
Mistake 1 — Applying 28% on Inner Tubes (Correct Rate: 12%)
Outer tyres are 28% GST; inner tubes are 12% GST. This is the single most common error in auto parts billing — billing inner tubes (HSN 4013) at the same 28% as tyres (HSN 4011).
Financial impact: A dealer billing 1,000 inner tubes per month at ₹500 each applying 28% instead of 12% is overcharging customers by 16% × ₹5,00,000 = ₹80,000 per month in excess GST — creating customer disputes and potential ITC issues.
Prevention: ERP Group's product master maintains tyres (4011, 28%) and inner tubes (4013, 12%) as separate products with their specific rates.
Mistake 2 — Applying 28% on Agricultural Tractor Tyres (Correct Rate: 18%)
Agricultural tractor tyres (HSN 4011 70) are at 18% GST — not 28% like car and truck tyres. A dealer applying car tyre rates to agricultural tractor tyres overcharges farmers by 10 percentage points.
Mistake 3 — Applying 28% on Engine Parts (Correct Rate: 18%)
Engine parts (pistons, valves, gaskets under HSN 8409) are at 18% GST — not 28% like vehicle body parts (HSN 8708). A dealer who applies a flat 28% to all auto parts will overcharge on engine components.
Mistake 4 — Using 28% for Lead-Acid Batteries AND Lithium-Ion (Correct: 28% vs 18%)
Lead-acid batteries (HSN 8507 10) — 28% GST
Lithium-ion batteries (HSN 8507 60) — 18% GST
As electric vehicles grow, more lithium-ion batteries enter the aftermarket. Billing them at 28% is incorrect.
Mistake 5 — Applying 28% on Ignition Parts (Correct Rate: 18%)
Spark plugs, ignition coils, and starter motors (Chapter 85, HSN 8511) are at 18% GST — not 28%. Many auto parts dealers apply a blanket 28% to all "electrical" parts including these.
Mistake 6 — Wrong Chapter for Suspension Springs
Steel coil and leaf springs (HSN 7320) are Chapter 73 at 18% GST — while assembled shock absorbers (HSN 8708 80) are Chapter 87 at 28% GST. A spring by itself is 18%; a complete shock absorber assembly is 28%.
Mistake 7 — Not Distinguishing Vehicle Glass From Construction Glass
Vehicle windshields (HSN 7007 11/21 — laminated and tempered for vehicle use) are at 28% GST. Similar safety glass for construction or furniture is at 18% GST. Same material, different end use — different rate.
Mistake 8 — Applying Car Tyre Rate to Two-Wheeler Tyres
Both car tyres (4011 10) and motorcycle tyres (4011 40) are at 28% GST — so this is not strictly a rate error. But motorcycle tubes (4013 10) should be at 12% — and are sometimes incorrectly billed at motorcycle tyre rate (28%).
Mistake 9 — Using Flat 28% for Dashboard Instruments
Speedometers, tachometers, and fuel gauges (HSN 9029, 9026) are Chapter 90 at 18% GST — not 28% like vehicle body parts.
How ERP Group Automates Auto Parts HSN Billing
The Complete Auto Parts Distribution Platform
ERP Group — India's AI-Powered GST Billing & Cloud ERP Platform — provides comprehensive, automated HSN code management specifically for auto parts businesses:
Complete Auto Parts Product Master
ERP Group's GST invoicing system maintains a comprehensive auto parts product master where every part is configured with:
- Specific HSN code (tyre: 4011, tube: 4013, engine part: 8409, spark plug: 8511 10, body part: 8708)
- Correct GST rate (12%, 18%, or 28% based on HSN classification)
- Part number and cross-reference codes (OEM and aftermarket)
- Vehicle compatibility (make-model-year)
- Unit of measurement (NOS, SET, PAIR)
Once configured, every invoice automatically carries the correct HSN and rate — no manual selection, no rate errors.
OEM Part Number Management
ERP Group's product master supports OEM part numbers as primary identifiers — billing staff can search by OEM part number, and the system returns the correct product with pre-configured HSN code and rate. Cross-reference from OEM to aftermarket equivalent is also supported.
Multi-Chapter Auto Parts Catalogue
ERP Group's product catalogue handles auto parts from all chapters simultaneously — rubber parts (Chapter 40), engine parts (Chapter 84), electrical (Chapter 85), body parts (Chapter 87), glass (Chapter 70), instruments (Chapter 90) — each configured with their correct chapter-specific HSN codes and rates. The system never applies a single blanket rate to all auto parts.
Vehicle Compatibility Lookup
ERP Group's product master includes vehicle make-model-year compatibility — billing staff can search for parts by vehicle rather than only by part number, improving service speed at the counter.
Inventory Management for Auto Parts
ERP Group's warehouse management system manages auto parts inventory:
- Real-time stock levels by part number and HSN
- Multi-location inventory (main store, branch stores)
- Slow-moving parts identification
- Reorder alerts for fast-moving parts
- Serial number tracking for high-value assemblies (gearboxes, engines)
For the complete auto parts dealer management platform, read our guide on billing software for auto parts dealers India.
Workshop Billing Integration
Many auto parts dealers also service vehicles — providing parts plus labour. ERP Group handles:
- Parts billing with HSN codes (18% or 28% GST)
- Labour/service billing with SAC codes (18% GST on services)
- Combined parts-and-service invoice
- Job card management linking parts to vehicle and job
Counter POS for Walk-In Customers
ERP Group's POS software enables fast counter billing for walk-in workshop owners and individual customers:
- Barcode or part number search
- Automatic HSN and GST rate from product master
- Cash, UPI, and card payment recording
- Workshop credit account management
- Thermal receipt printing
GSTR-1 Table 12 Auto Parts HSN Summary
ERP Group automatically generates the HSN-wise summary for GSTR-1 Table 12 — aggregating separately by HSN code. For an auto parts dealer billing products at 12%, 18%, and 28% from multiple HSN chapters, this automatic aggregation eliminates hours of manual HSN-wise compilation.
Free HSN/SAC Finder for Auto Parts
Use ERP Group's HSN/SAC Finder → to search any auto part by description or function and find its correct HSN code and GST rate — before configuring in the billing system.
Complete Auto Parts Business Platform
| Auto Parts Business Need | ERP Group Solution |
|---|---|
| Find auto part HSN code | HSN/SAC Finder |
| Configure HSN in billing | GST Invoicing System |
| OEM part number management | Product master with OEM codes |
| Multi-chapter auto parts catalogue | Multi-HSN product master |
| Vehicle compatibility lookup | Make-model-year product search |
| Auto parts inventory | Warehouse Management System |
| Workshop credit management | CRM Software |
| Counter POS billing | POS Software |
| Complete books and accounts | Accounting Software |
| Staff payroll | HR & Payroll Software |
| Income tax for auto parts business | Income Tax Calculator |
| TDS on purchases | TDS Calculator |
| Staff salary computation | Salary Calculator |
| ROI on auto parts investment | ROI Calculator |
| CA support for auto parts GST | CA Partner Program |
Conclusion — Correct Auto Parts HSN Codes Are Essential for Every Invoice
India's auto parts sector — spanning two-wheelers, passenger cars, commercial vehicles, agricultural tractors, and electric vehicles — represents one of the highest GST rate environments in Indian commerce. With most vehicle body parts at 28% GST, the financial impact of HSN classification errors is amplified.
The key principles for auto parts businesses:
Chapter determines the rate:
- Chapter 87 body parts (8708): 28% GST
- Chapter 84 engine parts (8409): 18% GST
- Chapter 85 electrical parts (8511): 18% GST
- Chapter 40 tyres (4011): 28% GST
- Chapter 40 inner tubes (4013): 12% GST
- Agricultural tractor tyres (4011 70): 18% GST
- Lead-acid batteries (8507 10): 28% GST
- Lithium-ion batteries (8507 60): 18% GST
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for any auto part instantly — before configuring it in your billing system.
ERP Group's GST invoicing system — with OEM part number management, multi-chapter HSN-coded product master, vehicle compatibility lookup, and automatic GSTR-1 Table 12 — connected to warehouse management system, POS software, CRM software, accounting software, and HR & Payroll software — is India's most comprehensive auto parts distribution billing platform.
Book Your Free Demo — Auto Parts HSN-Automated GST Billing
👉 Book a Free Demo → — See ERP Group's auto parts HSN billing with multi-rate management.
👉 Use Free HSN/SAC Finder → — Find HSN codes for all auto parts. Free and instant.
Related Tools and Guides for Auto Parts Businesses
- 🔧 HSN/SAC Finder → — Find auto part HSN codes instantly
- 🔧 Income Tax Calculator → — Auto parts business income tax
- 🔧 TDS Calculator → — TDS on auto parts payments
- 🔧 Salary Calculator → — Auto parts shop employee payroll
- 🔧 ROI Calculator → — Auto parts investment returns
- 📄 Billing Software for Auto Parts Dealers India — Complete Guide
- 📄 ERP for Chennai Auto Parts Distributors — Complete Guide
- 📄 HSN Code List for Trading Business India — Complete Guide
- 📄 How to Find HSN Code for Your Product India — Complete Guide
- 📄 SAC Code List for Service Business India 2026 — Complete Guide
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