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HSN Code 87089300

Clutch assembly and its parts thereof for tractors

DescriptionCGSTSGSTIGSTSchedule
Clutch assembly and its parts thereof for tractors2.5%2.5%5%I

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 87089300?

The GST rate for HSN code 87089300 (Clutch assembly and its parts thereof for tractors) is 5% IGST (2.5% CGST + 2.5% SGST), as per Schedule I of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 87089300 belong to?

HSN code 87089300 falls under Chapter 87 - Vehicles Other Than Railway or Tramway Rolling Stock, and Parts and Accessories Thereof of the Customs Tariff Act, 1975.

Does the 5% rate apply to any clutch assembly, or only ones made for tractors?

Only clutch assemblies and parts made for tractors. The identical part manufactured for a passenger vehicle or commercial truck is classified as a general motor-vehicle part, typically taxed at 18%, not under this concessional tractor-parts entry.

What other tractor parts get the same 5% treatment?

Hydraulic assemblies and parts for tractors carry the same 5% rate under HSN 8708 99 00, as do body components like fender, hood, wrapper, grill, side panel, extension plates and fuel tank made for tractors — see the HSN 8708 99 00 page.