HSN Codes for Automobile Spare Parts: Complete 2024 Reference Guide

Picking the wrong HSN code is one of the most common GST mistakes auto parts dealers make — and it’s also one of the most expensive. A wrong HSN code means the wrong GST rate, which can lead to GST notices, penalties, and ITC reversals for your buyers.

This guide gives you a complete, practical reference for the most common automobile spare parts categories. Bookmark this page.

What Is an HSN Code and Why Does It Matter?

HSN stands for Harmonised System of Nomenclature — a globally standardised system for classifying goods. India’s GST system uses HSN codes to determine the tax rate for every product.

For your auto spare parts shop, every item you sell must have an HSN code. When you raise a GST invoice:

• The HSN code determines whether you charge 5%, 12%, 18%, or 28% GST
• The HSN code appears in your GSTR-1 summary (Table 12)
• Your buyer uses the HSN code to claim ITC correctly

Mandatory HSN codes:

• Turnover ₹5 crore+: 8-digit HSN mandatory on all invoices
• Turnover ₹1.5 crore to ₹5 crore: 4-digit HSN mandatory
• Turnover below ₹1.5 crore: HSN optional but recommended

GST Rates at a Glance for Auto Parts

Most automobile spare parts fall into one of these GST slabs:

COMPLETE HSN CODE REFERENCE — AUTOMOBILE SPARE PARTS

ENGINE COMPONENTS

TRANSMISSION & DRIVETRAIN

BRAKING SYSTEM

SUSPENSION & STEERING

FILTERS

ELECTRICAL COMPONENTS

LIGHTING

COOLING SYSTEM

TYRES, TUBES & WHEELS

LUBRICANTS & FLUIDS

BODY PARTS & ACCESSORIES

EXHAUST SYSTEM

WORKSHOP CONSUMABLES & TOOLS

How to Find the Right HSN Code for Unusual Items

1. Use the GST Portal’s HSN search: Go to gst.gov.in → Services → User Services → Search HSN Code
2. Use India’s Customs Tariff Book: Available on cbic.gov.in
3. Ask your CA: For expensive or high-volume items, get a written opinion
4. Check your supplier’s invoice: Your supplier should already have the correct HSN on their invoice

What Happens If You Use the Wrong HSN Code?

Using a wrong HSN code can result in:

1. Wrong GST rate charged — If you charged 18% but the correct rate is 28%, you’ve under-collected GST. The shortfall is your liability.
2. GSTR-1 mismatch — Tax authorities use HSN data for analytics. Consistent misclassification attracts notices.
3. Buyer’s ITC rejection — If your buyer claims ITC under a wrong HSN, it can be reversed during their audit.
4. GST notice and penalty — Persistent misclassification = GST notice = legal costs + penalty.

How Billing Software Handles HSN Codes Automatically

The best way to avoid HSN mistakes is to set the correct code once, when you add an item to your inventory — and then never worry about it again.

In Wrenchly, when you add an inventory item:

1. Enter the item name
2. The system suggests an HSN code based on the product description
3. You confirm or override it
4. Every future invoice for that item automatically uses the correct HSN code and GST rate

No mental mapping at the time of billing. No chance of charging the wrong GST rate under pressure at the counter.

→ Try Wrenchly free for 14 days — HSN codes, GSTR-1, and inventory managed automatically.

Related reading:

• How to File GSTR-1 for Your Auto Spare Parts Shop
• Input Tax Credit for Auto Parts Dealers: What You Need to Know
• Best Billing Software for Auto Parts Shops in India 2024

Disclaimer: HSN codes and GST rates are subject to change. Always verify with your CA or the official GST portal before filing. This guide is for general reference only.