HSN Code 87089400 -- – Parts and accessories of the motor vehicles of headings 8701 to 8705 – other par (GST Rate 5%)

HSN Code 87089400

Parts and accessories of the motor vehicles of headings 8701 to 8705 - other parts and accessories -- steering wheels, steering columns and steering boxes, parts thereof

HSN87089400

Parts and accessories of the motor vehicles of headings 8701 to 8705 - other parts and accessories -- steering wheels, steering columns and steering boxes, parts thereof

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 8708
Subheading: 870894
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Parts and accessories of the motor vehicles of headings 8701 to 8705 - other par. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 87089400?
HSN Code 87089400 is the official Harmonized System of Nomenclature code for Parts and accessories of the motor vehicles of headings 8701 to 8705 - other parts and accessories -- steering wheels, s, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87089400?
HSN Code 87089400 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 87089400 belong to?
HSN Code 87089400 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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