Kitne Din
GoodsHSN 8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] — GST rate 18%

18%GST
Condition: other than specified parts of tractors]
CGST (intra-state)9%
SGST / UTGST (intra-state)9%
IGST (inter-state)18%
HSN code8708
CategoryGoods
Source notification9/2025

As per Notification 9/2025, parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] classified under HSN 8708 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than specified parts of tractors].

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Related HSN codes

8708Following parts of tractors namely: (a) Rear Tractor wheel rim, (b)…5%8708 10 10Bumpers and parts thereof for tractors5%8708 30 00Brakes assembly and its parts thereof for tractors5%8708 40 00Gear boxes and parts thereof for tractors5%8708 50 00Transaxles and its parts thereof for tractors5%8708 70 00Road wheels and parts and accessories thereof for tractors5%8708 91 00(i) Radiator assembly for tractors and parts thereof (ii) Cooling…5%8708 92 00Silencer assembly for tractors and parts thereof5%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.