Where HSN 8708 40 00 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST Rate on HSN 8708 40 00
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 443 | 8708 | Following parts of tractors namely: (a) Rear Tractor wheel rim, (b) tractor centre housing, (c) tractor housing transmission, (d) tractor support front axle |
| 18% | Schedule II, S. No. 544 | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] |
| 5% | Schedule I, S. No. 446 | 8708 40 00 | Gear boxes and parts thereof for tractors |
| 5% | Schedule I, S. No. 440 | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology (chapter-wide entry) |
| 5% | Schedule I, S. No. 441 | 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.— For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 8708 40 00
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 8708 40 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (Subject to Policy Condition 1 of the chapter.). Appendix 4R gives RoDTEP at 1.3% of FOB value for exports from the domestic tariff area and 0.8% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 8708
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8708 10 10 | For tractorsBumpers and parts thereof | 15% |
| 8708 10 90 | OtherBumpers and parts thereof | 15% |
| 8708 21 00 | Safety seat belts | 15% |
| 8708 22 00 | Front windscreens (windshields), rear windows and other windows specified in Sub-heading Note 1 to this Chapter | 15% |
| 8708 29 00 | Other | 15% |
| 8708 30 00 | Brakes and servo-brakes; parts thereof | 15% |
| 8708 40 00 | Gear boxes and parts thereof | 15% |
| 8708 50 00 | Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof | 15% |
| 8708 70 00 | Road wheels and parts and accessories thereof | 15% |
| 8708 80 00 | Suspension systems and parts thereof (including shock absorbers) | 15% |
| 8708 91 00 | Radiators and parts thereof | 15% |
| 8708 92 00 | Silencers (mufflers) and exhaust pipes; parts thereof | 15% |
| 8708 93 00 | Clutches and parts thereof | 15% |
| 8708 94 00 | Steering wheels, steering columns and steering boxes; parts thereof | 15% |
| 8708 95 00 | Safety airbags with inflater system; parts thereof | 15% |
| 8708 99 00 | Other | 15% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.