What is the GST (IGST) rate for HSN code 87089900?

HSN code 87089900 (Car Spare Parts) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 87089900?

The Basic Customs Duty (BCD) for HSN code 87089900 is 15%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 87089900 cover?

HSN code 87089900 covers Car Spare Parts. It sits under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof, in Section XVII – VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT.

What is the unit of measurement for HSN code 87089900?

The standard unit of quantity (UQC) for HSN code 87089900 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Car Spare Parts HSN Code 8708

Q: What is the HSN code for Car Spare Parts?

The HSN code for Car Spare Parts is 87089900, classified under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for car spare parts?

Motor vehicle parts fall under heading 8708, with generic 'other parts and accessories' under 87089900. Specific parts (safety belts 87082100, etc.) have their own codes.

5% IGSTSchedule I

Parts and accessories of motor vehicles are classified under HSN heading 8708. Bumpers, seat belts, brakes and other parts each have their own tariff item.

Search any HSN code

Heading

8708

Primary code

87089900

GST / IGST

Customs duty (BCD)

15%

Car Spare Parts HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8708 (parts and accessories of the motor vehicles of headings 8701 to 8705). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
87081090	Other (including cabs) :	18%	15%
87082100	Safety seat belts	18%	15%
87082900	Other	18%	15%
87089900	Other	5%	15%

FTA preferential rates: 10 partner agreement(s) listed for 87089900; best preferential rate 0% via Least Developed Countries; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for car spare parts?

The HSN code for car spare parts is 8708 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for car spare parts the most common is 87089900, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How car spare parts is classified under HSN

The HSN classification for car spare parts narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 872-digitVehicles other than railway or tramway rolling-stock, and parts and accessories thereof
87084-digit headingPARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
8708996-digit subheadingPARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
870899008-digit tariff itemOther

Section XVII — VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

GST on car spare parts

Car Spare Parts (HSN 8708) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 87089900 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported car spare parts

When car spare parts (HSN 87089900) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 15%, AIDC 15%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹40.3905. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 87089900 →

Conclusion

The HSN code for car spare parts is 8708 at the heading level, with 87089900 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.