GST Classification for Brake Hoses: HSN 4009 vs 8708
The Appellate Authority ruled that brake hoses made of vulcanized rubber fall under HSN 4009, attracting an 18% GST rate.
- Ruling
- HAAAR/2022-23/03 dated 29.04.2026
- Dated
- 29 Apr 2026
- Authority
- Appellate Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The company asked for the correct GST classification of brake hoses.
- The authority ruled that material composition overrides end-use for classification.
- Brake hoses are classified under HSN 4009 as vulcanized rubber products.
- This classification results in a GST rate of 18%.
In short
The company asked whether brake hoses should be taxed as motor vehicle parts or as rubber products. The authority had to decide if the product's material or its final use in a vehicle determines its GST category.
What has changed
How it worked before
Businesses often assumed that because brake hoses are used in vehicles, they must be classified as motor vehicle parts, which often carry different tax rates.
What has changed
The authority decided that because the hoses are primarily made of vulcanized rubber, they fall under HSN 4009. This means manufacturers can apply the 18% GST rate instead of the rates assigned to general motor vehicle parts.
Who this affects
Manufacturers and importers of rubber-based automotive components.
An example
A company manufactures rubber gaskets for car engines and has been paying a higher tax rate for motor vehicle parts. After reading this ruling, they realize their product is also primarily vulcanized rubber. They should consult a tax professional to determine if they can reclassify their gaskets under Chapter 40 to potentially lower their GST rate.
What you should do
This ruling only applies to the company that asked for it. If you are in a similar position, you cannot automatically apply this classification; you should consult your tax advisor to see if your specific product matches these criteria before changing your tax filings.
If you do nothing
If you change your tax classification without a specific ruling for your business, your local tax officer may disagree with your interpretation. This could lead to demands for unpaid tax, interest, and penalties for incorrect reporting. Always seek professional guidance before changing how you classify your goods.
The terms explained
- HSN
- Harmonized System of Nomenclature is a standardized system used to classify goods for taxation purposes.
- Vulcanized rubber
- A type of rubber that has been treated with heat and chemicals to make it more durable and resistant to wear.
- Advance ruling
- A formal decision provided by tax authorities to a business regarding the tax treatment of a specific transaction.
The ruling in detail
Appellate Authority for Advance Ruling
M/s Nichirin Imperial Autoparts India, Private Limited, Faridabad, Haryana
HAAAR/2022-23/03 dated 29.04.2026 · Haryana
Questions before the authority
- The HSN Classification of product i.e. The Break Hose
- GST Rate applicability for the product i.e. The Break Hose used as Four Wheeler Brake Hose and Two Wheeler Brake Hose
Facts
The appellant manufactures and imports automotive components, specifically brake hoses for two-wheelers and four-wheelers. They sought an advance ruling on the classification and GST rate for these products, which the initial Authority for Advance Ruling classified under HSN 8708 and 8714 as parts of motor vehicles. The appellant challenged this, arguing the products should be classified under HSN 4009 as rubber hoses.
Ruling
| Question | What the authority ruled |
|---|---|
| HSN Classification | HSN 4009 Classified as tubes, pipes and hoses of vulcanized rubber |
| GST Rate | 18% Applicable rate for HSN 4009 |
The Appellate Authority set aside the initial ruling and held that the brake hoses are correctly classifiable under HSN 4009. Consequently, the products attract a GST rate of 18% rather than the rates previously assigned for motor vehicle parts. The authority determined that the material composition of the hoses as vulcanized rubber is the primary factor for classification.
Reasoning
The authority relied on the **General Rules for Interpretation (GRI)**, specifically Rule 3(b), noting that the essential character of the product is derived from its vulcanized rubber composition. It observed that Section Note 2(b) of Section XVII excludes certain articles of vulcanized rubber from being classified as parts of motor vehicles. The authority also referenced judicial precedents, including M/s Track Parts and Dunlop India Ltd., which consistently held that products predominantly composed of rubber retain their identity as rubber articles. Therefore, the end-use as a motor vehicle part does not override the specific classification under Chapter 40.
Provisions relied on
- Section 101 of the Central Goods and Services Tax Act, 2017
- Section 102 of the Central Goods and Services Tax Act, 2017
- Section 103 of the Central Goods and Services Tax Act, 2017
- Section 104 of the Central Goods and Services Tax Act, 2017
- General Rules for Interpretation (GRI) Rule 3(b)
- Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017
- Notification No. 72/93-Cus dated 28.02.1993
For the practitioner
This ruling is highly favorable for manufacturers of rubber-based automotive components, as it confirms that **material composition** takes precedence over end-use for classification purposes. It settles the dispute by moving brake hoses from the higher-taxed motor vehicle parts category to the 18% GST category under HSN 4009. Practitioners can use this to challenge similar classifications where rubber parts are being taxed as specific vehicle accessories.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/2026-05/order_nichirin_imperial_autoparts_fbd.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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