998714SAC
Maintenance and repair services of motor vehicles
GST 18%
Use case: General service, engine repair, transmission overhaul — the main labour code for car workshops
Category: Services
998715SAC
Maintenance and repair services of motorcycles and mopeds
GST 18%
Use case: Two-wheeler service and repair labour
Category: Services
998716SAC
Maintenance and repair of other transport equipment
GST 18%
Use case: Commercial vehicles, trailers, construction equipment
Category: Services
998713SAC
Washing and polishing services
GST 18%
Use case: Car wash, detailing, polishing
Category: Services
998712SAC
Repair services for machinery
GST 18%
Use case: Specialty workshop machinery repairs
Category: Services
998511SAC
Rental/leasing services of motor vehicles
GST 18%
Use case: Courtesy vehicles, rental cars
Category: Services
Use case: Breakdown recovery, towing charges
Category: Services
999715SAC
Roadside assistance services
GST 18%
Use case: On-call roadside help, jump-starts, tyre changes on road
Category: Services
8708HSN
Parts and accessories of motor vehicles
GST 28%
Use case: Generic fallback for auto parts not otherwise classified
Category: Parts
87081010HSN
Bumpers for motor vehicles
GST 28%
Use case: Front bumper, rear bumper
Category: Body
87082100HSN
Safety seat belts for motor vehicles
GST 18%
Use case: Seat belts, belt assemblies
Category: Parts
87082900HSN
Other parts and accessories of bodies
GST 28%
Use case: Doors, windows, mouldings, trim
Category: Body
87083000HSN
Brakes and servo-brakes; parts thereof
GST 28%
Use case: Brake pads, brake shoes, master cylinders, calipers
Category: Parts
87084000HSN
Gear boxes and parts thereof
GST 28%
Use case: Manual and automatic transmissions, gearbox internals
Category: Parts
87085000HSN
Drive-axles with differential; non-driving axles
GST 28%
Use case: Axles, differential assemblies, CV joints
Category: Parts
87087000HSN
Road wheels and parts/accessories thereof
GST 28%
Use case: Alloy wheels, steel rims, wheel hubs
Category: Parts
87088000HSN
Suspension systems and parts
GST 28%
Use case: Shock absorbers, struts, springs, bushings
Category: Parts
87089100HSN
Radiators and parts thereof
GST 28%
Use case: Radiators, cooling fans
Category: Parts
87089200HSN
Silencers (mufflers) and exhaust pipes
GST 28%
Use case: Exhaust systems, mufflers, catalytic converters
Category: Parts
87089300HSN
Clutches and parts thereof
GST 28%
Use case: Clutch plates, pressure plates, release bearings
Category: Parts
87089400HSN
Steering wheels, steering columns and boxes
GST 28%
Use case: Steering racks, power steering components
Category: Parts
87089500HSN
Safety airbags with inflater system
GST 28%
Use case: Airbag modules, airbag clock springs
Category: Parts
8714HSN
Parts and accessories of motorcycles and bicycles
GST 28%
Use case: Motorcycle spares — sprockets, chains, brake levers
Category: Parts
87141090HSN
Motorcycle frames, forks and parts
GST 28%
Use case: Frame parts, forks, swingarms
Category: Parts
27101944HSN
Lubricating oil (engine oil, motor oil)
GST 18%
Use case: Engine oil 5W-30, 10W-40, 20W-50
Category: Lubricants
27101960HSN
Lubricating preparations / greases
GST 18%
Use case: Wheel bearing grease, chain lube, multi-purpose grease
Category: Lubricants
34031900HSN
Lubricating preparations (other)
GST 18%
Use case: Specialty lubricants, coolant, brake fluid, ATF
Category: Lubricants
27101930HSN
Transformer oil / specialty oils
GST 18%
Use case: Transmission fluid, hydraulic oil
Category: Lubricants
4011HSN
New pneumatic tyres, of rubber
GST 28%
Use case: All new car, bike, truck tyres
Category: Tyres
40111010HSN
Radial tyres for passenger cars
GST 28%
Use case: Passenger car radial tyres
Category: Tyres
40112010HSN
Tyres for buses and lorries
GST 28%
Use case: Commercial vehicle tyres
Category: Tyres
40114000HSN
Tyres for motorcycles
GST 28%
Use case: Motorcycle and scooter tyres
Category: Tyres
40129010HSN
Retreaded tyres
GST 18%
Use case: Retreaded commercial vehicle tyres
Category: Tyres
40129020HSN
Used pneumatic tyres
GST 18%
Use case: Second-hand tyres
Category: Tyres
8507HSN
Electric accumulators (batteries)
GST 28%
Use case: Car batteries, lithium-ion packs
Category: Electrical
85071000HSN
Lead-acid batteries for starting engines
GST 28%
Use case: Standard 12V car and truck batteries
Category: Electrical
85076000HSN
Lithium-ion batteries
GST 18%
Use case: EV batteries, hybrid vehicle packs
Category: Electrical
84213100HSN
Intake air filters for internal combustion engines
GST 18%
Use case: Air filters
Category: Consumables
84212300HSN
Oil / fuel filters for internal combustion engines
GST 18%
Use case: Oil filters, fuel filters
Category: Consumables
38190010HSN
Brake fluid / hydraulic fluids
GST 18%
Use case: DOT 3, DOT 4, DOT 5.1 brake fluid
Category: Consumables
38200000HSN
Anti-freeze / de-icing preparations
GST 18%
Use case: Coolant, antifreeze
Category: Consumables
85111000HSN
Sparking plugs
GST 28%
Use case: NGK, Bosch, Denso spark plugs
Category: Electrical
85112000HSN
Ignition magnetos, generators
GST 28%
Use case: Ignition coils, CDI units
Category: Electrical
85114000HSN
Starter motors and dual-purpose starter-generators
GST 28%
Use case: Starter motors
Category: Electrical
85115000HSN
Other generators (alternators)
GST 28%
Use case: Alternators
Category: Electrical
85122000HSN
Lighting or visual signalling equipment for motor vehicles
GST 28%
Use case: Headlamps, tail lamps, fog lamps
Category: Electrical
85124000HSN
Windscreen wipers, defrosters, demisters
GST 28%
Use case: Wiper motors, wiper blades
Category: Electrical
8205HSN
Hand tools (spanners, wrenches, etc.)
GST 18%
Use case: Workshop hand tools
Category: Equipment
84671100HSN
Pneumatic tools
GST 18%
Use case: Impact wrenches, air tools
Category: Equipment
82013000HSN
Mattocks, picks, hoes and rakes
GST 18%
Use case: Workshop garden/cleanup tools
Category: Equipment
320810HSN
Paints and varnishes — polyesters
GST 18%
Use case: Automotive polyester paints, clearcoats
Category: Body
38140010HSN
Thinners and solvents for paints
GST 18%
Use case: Paint thinner
Category: Body
70072100HSN
Laminated safety glass for vehicles
GST 18%
Use case: Windshields, laminated side glass
Category: Body
70071100HSN
Toughened (tempered) safety glass for vehicles
GST 18%
Use case: Door glass, quarter glass
Category: Body
