HSN codes
HSN codes and GST rates for auto parts dealers and workshops
Car and bike parts, tyres, batteries and oils on one side of the counter, and the mechanic's labour on the other. The codes and the rates each usually takes.
In short
Spare parts dealers bill car parts under HSN 8708, two-wheeler parts under 8714, tyres under 4011 and labour under SAC 998714. SimpleERP prints the code on every line and puts parts and labour on one invoice.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 8708 | Parts of cars, trucks and tractors (brake pads, clutch plates, bumpers) | 18% | Was 28% before 22 September 2025; tractor parts can differ, check |
| 8714 | Parts of motorcycles and scooters | 18% | Was 28% before 22 September 2025 |
| 4011 | New pneumatic tyres | 18% | Was 28%; tractor tyres can take a lower rate, check |
| 4013 | Inner tubes | 18% | Check tractor and cycle tubes separately |
| 8507 | Batteries (lead-acid and lithium-ion) | 18% | Lead-acid was 28% before 22 September 2025 |
| 8511 | Spark plugs, starters, alternators | 18% | Ignition and starting equipment |
| 8512 | Headlamps, horns, wipers | 18% | Vehicle lighting and signalling |
| 8482 | Ball and roller bearings | 18% | Wheel and gearbox bearings |
| 8421 | Oil, air and fuel filters | 18% | Filtering machinery and parts |
| 8483 | Transmission shafts, gears, crankshafts | 18% | Check against 8708 for vehicle-specific parts |
| 4016 | Rubber parts (gaskets, oil seals, beadings) | 18% | Vulcanised rubber articles |
| 2710 | Engine oil, gear oil, lubricants | 18% | Petroleum oils and preparations |
| 3403 | Greases and lubricating preparations | 18% | Non-petroleum lubricants |
| 3819 | Brake fluid | 18% | Hydraulic brake fluids |
| 7009 | Rear-view mirrors | 18% | Glass mirrors |
| 8301 | Ignition locks and keys | 18% | Check against 8708 for fitted assemblies |
| 998714 | Maintenance and repair of motor vehicles (labour) | 18% | Service, so SAC rather than HSN |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does an auto parts dealer use most?
Most of an auto parts counter lives in chapter 87, where 8708 covers parts and accessories of cars, trucks and tractors and 8714 covers parts of motorcycles and scooters. The rest is spread across a few chapters: tyres and tubes in chapter 40, batteries and electrical parts such as spark plugs and starters in chapter 85, bearings and filters in chapter 84, and engine oil and grease in chapter 27.
A workshop adds one more line type: labour. Repair and servicing of vehicles is a service, billed under SAC 998714 for maintenance and repair of transport machinery, often on the same job card invoice as the parts fitted.
What changed on 22 September 2025 for auto parts dealers?
This trade saw one of the widest cuts. Many motor vehicle parts, two-wheeler parts, tyres and lead-acid batteries had been at 28% and moved to 18%. With oils, bearings and labour already at 18%, a typical workshop invoice now usually carries a single rate.
- Parts under 8708 and 8714 moved from 28% to 18% in most cases.
- Tyres (4011) and lead-acid batteries (8507) moved from 28% to 18%.
- Tractor parts and tractor tyres may take a lower rate; check before billing a farm customer.
- Update each product's rate once in SimpleERP; earlier posted invoices keep the rate they were billed at. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
Part numbers become SKUs with their HSN code and rate attached. On a workshop bill, the brake pads carry 8708, the oil 2710 and the mechanic's time SAC 998714, and the HSN summary keeps goods and services apart by code.
- HSN or SAC per product, printed on every invoice line.
- How many digits: as notified by turnover, currently four up to ₹5 crore and six above.
- HSN summary report lists each code with quantity, taxable value and tax for the GSTR-1 table.
- CSV export for your CA, alongside the sales register.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for auto parts dealers
Parts bought from distributors and company depots carry GST that you claim back against your sales tax. With most parts now at 18% on both sides, the credit and the output usually move together.
- Purchase bills record the distributor's GSTIN, HSN and tax for the GSTR-2B check.
- Workshop consumables such as cotton waste, degreaser and small hardware carry their own GST.
- Weighted-average cost per part number keeps the margin on each job honest.
- The purchase register groups the month's credit by rate for your CA.
Honest limits
Not included yet
- Batch and serial number tracking for batteries and tyres
- Barcode scanning at the counter
FAQ
Questions, answered
What is the HSN code for car spare parts?
Most parts and accessories of cars, trucks and tractors fall under HSN 8708, usually at 18% since 22 September 2025. Some parts have their own heading, such as bearings under 8482, filters under 8421 and spark plugs under 8511. Confirm the code and rate for each part with your CA.
What is the HSN code for two-wheeler spare parts?
Parts and accessories of motorcycles and scooters fall under HSN 8714, usually at 18% after the September 2025 change. Engine oil for bikes sits under 2710 and tyres under 4011. Check six-digit codes if your turnover is above ₹5 crore.
Which SAC code does a workshop use for labour?
Repair and servicing of motor vehicles usually falls under SAC 998714, maintenance and repair services of transport machinery and equipment, commonly at 18%. In SimpleERP labour is a service product with that code, so it sits on the same invoice as the parts fitted.
Does SimpleERP track the batch or serial number of a battery?
No. SimpleERP does not track batch or serial numbers. Each battery model is a product with its HSN, rate and stock count, and you can note a serial number in the line description. The stock value is kept at weighted-average cost.
Related
Keep reading
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Counter bills and workshop service bills that carry spare parts by HSN and labour charges by SAC on one GST invoice.
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Part numbers as SKUs, invoices that mix parts and labour, and garage credit with ageing.
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The number that classifies goods for GST and customs, and so decides their GST rate.
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