GST Classification for Brake Pads: HSN 87083000 vs HSN 6813
The Haryana Authority for Advance Ruling decided that mounted brake pads fall under HSN 87083000, attracting 28% GST.
- Ruling
- Advance Ruling No. 3, dated 26.03.2018
- Dated
- 26 Mar 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 if brake pads fall under HSN 6813 or HSN 8708.
- The authority ruled that mounting frictional material on metal plates excludes HSN 6813.
- Brake pads for motor vehicles are classified under HSN 87083000.
- This classification attracts a 28% GST rate.
In short
The company asked the Haryana Authority for Advance Ruling to clarify the correct Goods and Services Tax (GST) classification for its brake pads. The debate centered on whether these parts should be taxed at 18% under HSN 6813 or 28% under HSN 8708. Because the brake pads are created by mounting frictional material onto metal back plates, the authority determined they are finished parts for motor vehicles.
What has changed
How it worked before
Businesses were often uncertain whether brake pads should be classified as raw frictional material (HSN 6813) or as finished vehicle parts (HSN 8708).
What has changed
The authority confirmed that mounting frictional material onto a metal plate moves the product into the category of vehicle parts. In practice, this means manufacturers must apply the 28% GST rate for motor vehicle parts rather than the lower 18% rate associated with frictional materials.
Who this affects
Manufacturers and suppliers of automotive brake pads and similar vehicle components.
An example
Imagine a company, AutoParts India, that also mounts frictional material onto metal plates for car brakes. They might wonder if they can use the 18% rate under HSN 6813. Based on this ruling, they should expect that their tax officer will likely classify their product under HSN 87083000 at 28% GST. They should consult with a tax professional before changing their tax filings.
What you should do
If you manufacture similar brake pads, review your current HSN classification. Remember that an Advance Ruling only binds the company that requested it and its specific tax office. You cannot automatically apply this ruling to your own business, but it provides insight into how the authority interprets the classification of mounted parts.
If you do nothing
If you classify your goods under the wrong HSN code, you risk paying insufficient tax. A tax officer may issue a notice for the difference in tax, plus interest and penalties. Relying on a ruling that does not apply to you can lead to costly disputes during an audit.
The terms explained
- HSN
- Harmonized System of Nomenclature is a standardized system used to classify goods for taxation purposes.
- Advance Ruling
- A written decision provided by tax authorities to a business regarding the tax treatment of a specific transaction.
- Frictional material
- The specialized material used in brakes to create the friction necessary to stop a vehicle.
The ruling in detail
Authority for Advance Ruling
M/s Roulunds Braking India (Pvt.) Ltd, Sonipat
Advance Ruling No. 3, dated 26.03.2018 · Haryana
Questions before the authority
- Whether the product 'Brake Pad' falls under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST.
Facts
The applicant is a 100% EOU that manufactures brake pads for motor vehicles by pasting frictional material onto metal back plates. The applicant sought a ruling on the correct classification of these brake pads between HSN 6813 and HSN 8708. The jurisdictional officer reported that the process of mounting frictional material on metal sheets excludes the product from HSN 6813.
Ruling
| Question | What the authority ruled |
|---|---|
| Classification and GST rate of Brake Pads | Classifiable under HSN 87083000; 28% GST for motor vehicles (headings 8701-8705) and 18% GST for tractors. Subject to notification no. 1/2017-Central Tax (Rate) and corresponding State tax notification no. 35/ST-2. |
The Authority ruled that the brake pads manufactured by the applicant are correctly classifiable under HSN 87083000. It determined that the product is excluded from HSN 6813 because that heading specifically excludes mounted frictional material. Consequently, the product attracts 28% GST when used for motor vehicles of headings 8701 to 8705, excluding tractors.
Reasoning
The Authority reasoned that HSN 6813 covers frictional material not mounted for brakes, whereas the applicant's product involves mounting frictional material on metal plates. Therefore, the product falls under HSN 8708, which covers parts and accessories of motor vehicles. The ruling relied on the **Custom Tariff Act** and **notification no. 1/2017-Central Tax (Rate)**, as amended, to determine the applicable GST rates based on the specific vehicle category.
Provisions relied on
- Section 98 of the Central Goods & Service Tax Act, 2017
- Section 98 of the Haryana Goods & Service Tax Act, 2017
- Notification no. 1/2017-Central Tax (Rate) dated 28.06.2017
- State tax notification no. 35/ST-2 dated 30.06.2017
For the practitioner
This ruling clarifies that brake pads manufactured by mounting frictional material on metal plates are classified under **HSN 87083000** rather than HSN 6813. It provides a clear distinction for manufacturers regarding the taxability of brake assemblies based on the end-use vehicle category. Practitioners should note that the ruling explicitly differentiates between parts for tractors and other motor vehicles.
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/haryana-ar_03_2017-18_dt.26.03.18_rbipl.pdf
Legibility of the scan, as read: high.
Prepared 16-10-2026.
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