Transport, travel and auto
A car accessories shop sells seat covers, floor mats, music systems, lights, sensors and body kits that fall under many HSN headings, most of them at 18% after the September 2025 changes. The invoice must give each item its own HSN, such as 8708 for vehicle parts and accessories, 8512 for lighting and sensors, 8527 for car stereos and 9401 for vehicle seats, show the car model it is fitted on, and list fitting or wiring labour as a separate service under SAC 998714.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Android infotainment system, 9 inch (serial as per annexure) | 8527 | 1 PCS | 14,500.00 | 14,500.00 | 18% |
| LED fog lamp set | 8512 | 1 SET | 3,200.00 | 3,200.00 | 18% |
| Car seat cover set, leatherette | 8708 | 1 SET | 6,500.00 | 6,500.00 | 18% |
| Rear parking camera with sensors | 8512 | 1 SET | 4,200.00 | 4,200.00 | 18% |
| Fitting and wiring labour | 998714 | 1 JOB | 1,200.00 | 1,200.00 | 18% |
| Taxable value | ₹29,600.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹5,328.00 | ||||
| Invoice total | ₹34,928.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: What Is an HSN Code and Why Does Every GST Invoice Need One? · Barcode Billing for Retail: How to Set It Up Step by Step · GST Rates and Slabs in India: The Current Structure Explained
Notification 9/2025-CT(Rate) places parts and accessories of motor vehicles under heading 8708, electrical lighting and signalling equipment and wipers of a kind used for motor vehicles under 8512, radio-broadcast receivers under 8527, loudspeakers under 8518 and seats under 9401 in the 18% schedule. The 56th Council also listed seats of a kind used for motor vehicles among items moved from 28% to 18%. Shops should clear out old 28% rates from their software.
Seat covers made of textile may be classified under textile headings rather than 8708 depending on their nature, and rubber floor mats under rubber articles. Mirrors fall under glass mirrors. The rate for these is generally 18%, but the HSN must still match the goods. Use the HSN printed on the supplier's invoice as a starting point, and keep the classification consistent across purchases and sales.
When a car dealer sells an accessory kit with a new car, the kit is a separate supply and should not be taxed at the car's rate. Independent accessory shops face the reverse question when they fit accessories with labour: a composite supply of goods and installation may be taxed at the rate of the principal supply, but separate lines with separate prices are the clearer route, especially with both at 18%.
Replacing a faulty unit under the manufacturer's warranty at no charge is not a fresh supply by the shop to the customer. The shop returns the faulty unit to the distributor and receives a replacement. Record the replacement with a delivery challan or zero-value document, so stock records match and no tax is wrongly charged to the customer.
Accessory shops increasingly sell through e-commerce marketplaces. The marketplace collects TCS under GST on the net value of taxable supplies and reports it, and the seller claims that TCS as credit. Sellers must register even below the usual threshold when selling goods through an operator that collects TCS, subject to the exemptions notified for small sellers. The invoice to the online buyer must carry the same HSN and rate as a counter sale, and the order number should be printed so returns can be matched.
Most car accessories, including parts and accessories under 8708, lighting and sensors under 8512, stereos under 8527 and seats under 9401, attract 18% from 22 September 2025.
Yes. Fitting and wiring labour is a service under SAC 998714 at 18%. Showing it separately keeps your goods and services reporting accurate.
If the free item is given as part of a single price for the bundle, it is not separately taxed, but it should appear on the invoice as a zero-value line so stock records reconcile.
Traders within the composition turnover limit can opt for it, but a shop that also earns significant fitting labour must check the limit on service turnover allowed under composition for goods suppliers.
Dash cams are recording apparatus and are classified under their own electronics heading, generally at 18%. Check the HSN given by your supplier and use it consistently.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · GST Council — Press release, 56th meeting recommendations (rate changes)
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