Most auto parts (8708), tyres (4011), batteries and engine oil are 18% GST, while bicycles and their parts are 5%, as are bicycle tyres, rear tractor tyres and certain specified tractor parts. An auto parts shop needs billing software with fast search by part name or number, garage credit ledgers and correct IGST for out-of-state buyers. FundRaksha Book covers these for parts sold from stock.
GST on auto spares
| Item | HSN | GST |
|---|---|---|
| Auto parts | 8708 | 18% (specified tractor parts 5%) |
| Tyres | 4011 | 18% (bicycle and rear tractor tyres 5%) |
| Engine oil | 2710 | 18% |
| Battery | 8507 | 18% |
| Bicycle | 8712 | 5% |
| Motorcycle | 8711 | 18% up to 350cc; 40% above |
If you stock tractor spares, check each part against the specified list rather than defaulting to 18%.
What an auto parts shop needs
- Search by part number and name. "Brake pad Splendor" or the OEM number should both find the item.
- Garage credit. Mechanics take parts through the week and settle on Saturday; you need running balances and part-payments.
- Many SKUs, low quantities. Hundreds of items with two or three in stock; a stock summary prevents dead stock building up.
- Labels. Many local parts arrive without a barcode.
- Labour billing (for workshops). Repair labour is a service, billed with a SAC.
How FundRaksha Book handles it
Name items with the part number in the name, such as "Brake pad front Splendor 06455", and Book's search finds them by either. Enter purchases with cost and profit %, print a barcode label for each batch, and bill by scan or search. Garages buy on credit; their ledgers and the "money to collect" report keep the weekly settlement straight, and the "money to pay" report does the same for your distributors.
Book is built for goods sold from stock. It has no separate service or labour line, so a workshop that bills labour alongside parts needs another way to invoice the labour. Book does not create e-invoices (IRN) or e-way bills, and it does not prepare GSTR return files: export your sales and give them to your CA.
FundRaksha Book is free for the first 300 invoices, with every feature switched on and no card needed. Sales and purchase invoices both count. After that, Pro is ₹999 a year for unlimited invoices, paid by UPI, card or net banking; the site says prices include applicable taxes as charged at checkout. See book.fundraksha.com.
What to check when choosing
- Can you find a part by name and by part number in a second or two?
- Does it keep weekly credit for garages, with part-payments and a list of dues?
- Can you set the 5% rate for bicycle and specified tractor items separately from 18% parts?
- Do you also bill repair labour? If so, you need software that bills services too.
Worked example: a garage on weekly credit
A spares shop in Coimbatore supplies a two-wheeler garage over a week:
| Day | Items | Taxable | GST 18% | Total |
|---|---|---|---|---|
| Monday | Brake shoes, clutch cable | ₹850 | ₹153 | ₹1,003 |
| Wednesday | Engine oil 1 litre × 4 | ₹1,400 | ₹252 | ₹1,652 |
| Friday | Chain sprocket kit | ₹1,600 | ₹288 | ₹1,888 |
The garage's ledger shows ₹4,543 due. On Saturday it pays ₹4,000; the balance of ₹543 carries forward and shows in the "money to collect" report.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.