Auto Component GST Rate Finder
HSN code → GST rate lookup for Indian auto components. 80+ codes covering engine, transmission, brakes, body, electrical, tyres, batteries and EV-specific items — with compensation cess flags where they apply. Search by HSN code, keyword, or product family. Rates current for FY 2026-27.
Pick a family or type a code
Narrow by product family (engine, brakes, electrical, EV) or type the HSN code / keyword directly.
Read the rate and cess flag
Each result shows the GST slab (5/12/18/28%), any compensation cess, and a classification note.
Cross-check before invoicing
Use this as a working reference, not legal advice. Confirm against the latest CBIC notification before raising the tax invoice.
How to use the output
- Map to your part master Lock the HSN against each SKU in the ERP. A single SKU should never have multiple HSN codes across invoices — that triggers GSTR-2A vs 2B mismatches at the buyer end.
- Flag cess parts separately Where compensation cess applies (trailer parts under 8716, for example), the cess must be invoiced as a separate line. Buyers cannot claim ITC of cess against output GST.
- Document the classification logic Keep a classification note per SKU citing the HSN heading and the notification. When the GST audit asks why a wiring harness is 28% not 18%, the documented reasoning is the defence.
When this gets complicated
The hard cases in auto-component GST are not the obvious 8708 parts. They are the boundary cases — a part that could be classified as a generic electrical good under Chapter 85 OR as a motor vehicle part under 8708. The rate gap is large: a starter motor under 8511 attracts 18%, while a starter motor assembly under 8708 attracts 28%. The classification turns on whether the part is "principally" for use in motor vehicles. Captive Tier 1 production for an OEM typically lands at 28% under 8708 because principal use is clear; aftermarket distribution of the same part can argue for 18% under 8511.
EV components are the second boundary. A lithium-ion battery pack for an electric car attracts 5% under 8507 60 00, but the same pack sold for industrial use attracts 18%. The supplier must demonstrate end-use — typically through a customer declaration and a serialised tracking trail. Wiring harnesses, motor controllers and BMS units do NOT inherit the 5% rate just because they sit in an EV; they classify under their own electrical headings at 18% or 28%.
The third trap is sub-assemblies. A brake kit, a clutch kit, or a service-pack consisting of multiple parts is treated as one supply under Rule 2(a) and takes the rate of the essential character. When the kit mixes 18% and 28% items, the entire kit usually moves to 28% because the dominant components (calliper, rotor) are 28%. Suppliers who invoice the kit as multiple lines at the lower rate of each component risk a Section 74 demand for short-payment of GST plus 100% penalty if the audit concludes Rule 2(a) applied.
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Frequently Asked Questions
Which HSN chapter covers auto components in India? +
Auto components are spread across several HSN chapters. Chapter 84 covers engines, gear boxes, turbochargers and most mechanical assemblies. Chapter 87 (specifically heading 8708) covers most body, brake, suspension and steering parts, with 8714 covering motorcycle parts. Chapter 85 covers electrical assemblies — 8507 for batteries, 8511 for ignition/starting equipment, 8512 for lighting. Tyres are under 4011 and 4012. Rubber hoses and gaskets sit under 4016. Safety glass is 7007. Engine oil is 2710. Most non-electrical parts of motor vehicles default into 8708, which is the residual heading the GST Council treats as the auto-component catch-all.
Why do most auto parts attract 28% GST? +
When GST was launched in July 2017, almost everything classified under HSN 8708 (parts and accessories of motor vehicles other than tractors) was placed in the 28% slab because the underlying vehicle was treated as a luxury / merit-rate good. Successive GST Council meetings have rationalised a few specific items — EV components, lithium-ion batteries used in EVs, and some agricultural-vehicle parts moved to lower slabs — but the residual 8708 heading remains 28%. This is why a humble plastic clip used in a car door, a brake pad, a bumper, and a steering rack all carry the same 28% rate. The classification matters more than the value or complexity of the part.
Do auto components attract compensation cess? +
Most auto parts under 8708 do NOT attract GST Compensation Cess at the part level — the cess is levied on the finished motor vehicle (typically 1% to 22% depending on engine capacity, body type and fuel) but not on the component supply between Tier 1, Tier 2 and the OEM. The notable exception is HSN 8716 (trailers and semi-trailers and their parts), where certain sub-categories of trailers attract additional cess. Tobacco-vehicle-style cess does not apply at the auto-component layer. Always check Notification 1/2017-Compensation Cess (Rate) as amended for the latest position before raising a tax invoice with cess on a component.
What is the GST rate on EV components in FY 2026-27? +
Electric vehicle components enjoy a concessional rate structure. Lithium-ion battery packs and cells supplied for EV use under HSN 8507 60 00 attract 5% GST. EV charging stations and AC/DC chargers under HSN 8504 attract 18% GST (rationalised from 28% via Council notification). The electric motor (8501), motor controller (8537), and the battery management system are typically classified under their parent electrical headings and attract 18%. Where a part is supplied as a generic auto component (e.g. a wiring harness that could fit an EV or an ICE vehicle), the rate follows the part's own HSN and not the end-use — so a wiring harness stays at 28% even when destined for an EV programme.
How should I classify a multi-component sub-assembly like a brake kit? +
Under Rule 2(a) of the GST classification rules, an unfinished or unassembled article that has the essential character of the finished article is classified as the finished article. So a brake kit consisting of pads, rotor, calliper and hardware supplied together for a specific vehicle is classified under 8708 30 (brakes and servo-brakes; parts thereof) at 28%. If the same items are supplied separately to a workshop, each line classifies under its own sub-heading but typically lands at the same 28% rate because brake parts as a family sit at 28%. The rule of thumb: when in doubt under 8708, the rate is 28%. Document the classification logic in the master so the GST audit trail is defensible.
Reconcile HSN, GST rate and cess across every part, every invoice
TransactIG validates HSN, GST rate, and cess per SKU against the issued invoice — catching short-payment exposure before the GST audit does.