GST Rate on Disc Brake Pads: HSN Code 8708 Applies
Disc brake pads mounted on steel plates are classified under HSN 8708 as vehicle parts at 28% GST.
- Ruling
- NO.GST-ARA- 10/2018-19/B- 66, Mumbai, dt. 11/7/2018
- Dated
- 11 Jul 2018
- Authority
- 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 whether disc brake pads fall under HSN 6813 or 8708.
- The authority decided mounted brake pads belong under HSN code 8708.
- The applicable GST rate for these vehicle parts is 28 percent.
- HSN 6813 applies only to unmounted friction materials.
In short
The company asked the Authority for Advance Ruling (AAR) to clarify the proper HSN code and GST rate for disc brake pads attached to steel backplates. The core dispute was whether these goods should be taxed under HSN 6813 as friction material or under HSN 8708 as motor vehicle parts.
What has changed
How it worked before
Before order NO.GST-ARA- 10/2018-19/B- 66, manufacturers faced confusion over whether attaching friction material to a metal plate changed its tax classification from HSN 6813 to HSN 8708.
What has changed
The tax authority ruled that disc brake pads fixed on metal plates are finished parts of motor vehicles under HSN 8708, attracting 28% GST. It clarified that HSN 6813 only applies to raw, unmounted friction materials.
Who this affects
Auto component manufacturers and suppliers selling ready-to-fit brake linings, disc brake pads, or mounted friction components for motor vehicles.
An example
A company in Pune manufactures disc brake pads by bonding friction composite onto steel backing plates for cars. The owner wants to know if they can clear these goods under HSN 6813 at a lower tax rate. Following the reasoning in order NO.GST-ARA- 10/2018-19/B- 66, the GST department will treat mounted brake pads as motor vehicle parts under HSN 8708, taxed at 28%.
What you should do
Businesses making or selling mounted brake pads should review their product classification. Remember that an advance ruling legally binds only the business that filed the application and its tax officer, so you should seek professional advice before altering your filings.
If you do nothing
If you classify mounted brake pads under HSN 6813 to pay a lower tax rate, the GST department can reassess your filings under HSN 8708. You may be required to pay the tax shortfalls along with heavy interest and penalty charges.
The terms explained
- HSN Code
- An international standard number used under GST to classify goods and determine their applicable tax rate.
- Advance Ruling
- A formal clarification provided by tax authorities to a specific business regarding how GST laws apply to their transactions.
- Mounted Friction Material
- Friction composite material that has already been attached to a metal plate, making it ready for installation in a machine or vehicle.
The ruling in detail
Authority for Advance Ruling
COMPO ADVICE INDIA PRIVATE LIMITED
NO.GST-ARA- 10/2018-19/B- 66, Mumbai, dt. 11/7/2018 · Maharashtra
Questions before the authority
- Whether under which HSN Code our Product (Disc Brake Pads "DBP") to be classified under 6813 or under 8708 as there are different rate charged in both code?
Facts
The applicant manufactures Disc Brake Pads (DBP) used in the braking system of passenger cars, SUVs, and MUVs in technical collaboration with Advics Japan. The production process involves raw materials like fibers, phenolic resins, fillers, stabilizers, and steel backplates, which undergo hot moulding, baking, grinding, machining, and powder coating. The applicant sought an advance ruling on whether the product is classifiable under HSN Heading 6813 or HSN Heading 8708.
Ruling
| Question | What the authority ruled |
|---|---|
| Classification and GST rate for Disc Brake Pads | Chapter heading 8708, liable to tax @ 28% (14% CGST + 14% MGST) Friction material mounted on steel plates is excluded from heading 6813 |
The Authority held that the applicant's product, Disc Brake Pads fitted on steel plates, falls under Chapter Heading **8708** as parts and accessories of motor vehicles, liable to GST at **28%** (14% CGST and 14% MGST). Mounted friction materials are specifically excluded from Chapter Heading 6813.
Reasoning
The Authority examined Chapter Heading 6813 and the Harmonized System of Nomenclature (HSN) Explanatory Notes, which state that heading 6813 applies only to unmounted friction materials. Mounted brake linings and friction material fixed to metal backplates are explicitly excluded from 6813 and classified as vehicle parts. Since the applicant's product consists of friction material mounted on steel backplates ready to be fixed into the brake system of motor vehicles, it satisfies the criteria for classification under Chapter Heading **8708**.
Provisions relied on
- Chapter Heading 6813
- Chapter Heading 8708
- Section 98 of CGST Act, 2017
- Section 98 of MGST Act, 2017
For the practitioner
Establishes that **mounted friction materials** such as disc brake pads with steel backplates are classifiable under HSN 8708 as motor vehicle parts attracting 28% GST, rather than under HSN 6813 which is restricted to unmounted friction materials.
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/AAR/maha-gst-ara-10-b-66_dt.11.07.18_caipl.pdf
Legibility of the scan, as read: high.
Prepared 20-10-2026.
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