GST on Brake Pads

style
black-bg, text-center-align, yellow-black-title

GST on brake pads is 18%, applicable to disc pads and brake shoes designed for motor vehicles under HSN 8708, following the 56th GST Council's rate rationalisation effective 22 September 2025. This includes components used in cars, two-wheelers, and commercial vehicles across routine servicing and workshop repairs. You encounter this rate during vehicle servicing or fleet maintenance. This GST directly impacts your repair cost and maintenance budgeting. The rate was revised downward from 28% as part of a uniform rationalisation across all motor vehicle parts and accessories classified under HSN 8708.

style
text-center-align

GST Rate on Brake Pads at a Glance

The GST rate on brake pads is 18%, applicable to mounted braking components used in motor vehicles. Here is a summary of how braking components are currently taxed:
This structure helps you estimate servicing costs and plan maintenance budgets accurately.
Disc brake pads and brake shoes fall under HSN 8708 and attract 18%.
The same rate applies to both OEM and aftermarket brake components.
Unmounted friction material under HSN 6813 attracts 18% instead.
style
text-center-align

Rate by Brake Component Type: Quick Reference

  1. Brake Component Category

    1. Disc brake pads (mounted)
    2. Brake shoes (drum brakes)
    3. Brake system components (callipers, cylinders)
    4. Unmounted friction material

  2. GST Rate

    1. 18%
    2. 18%
    3. 18%
    4. 18%

  3. What It Means for You

    1. Reduced cost for routine brake replacements.
    2. Same tax applies across all vehicle types.
    3. Lower total repair bill for braking systems.
    4. Lower tax but not used directly in vehicles.
style
text-center-align

What the Rate Means for Your Purchase Cost

The 18% GST on brake pads is lower than the 28% rate that applied before September 2025, reducing your servicing cost meaningfully. If brake pads cost ₹2,000, GST at 18% adds ₹360, making the total ₹2,360. For fleet operators or frequent servicing, this saving adds up across multiple vehicles.

style
text-center-align

GST on Brake Pads Parts and Accessories

GST on braking components is generally 18%. The following parts are most commonly billed under HSN 8708 and should be verified on every service invoice:
These are billed separately and influence your total vehicle maintenance cost.
Disc pads and brake shoes — 18%, HSN 8708
Brake callipers — 18%, HSN 8708
Wheel cylinders — 18%, HSN 8708
style
text-center-align

How to Calculate GST on Brake Pads

To calculate GST on brake pads, multiply the base price by 18%.

Total cost = Base Price × (1 + 0.18).

For example, a disc pad set priced at ₹2,000 results in ₹2,360 after GST. This excludes labour, consumables, and servicing charges.

style
text-center-align, gray-bg

Impact of GST on Brake Pad Prices

The GST structure affects vehicle servicing and repair decisions.
Fleet owners, workshops, and commercial vehicle operators benefit the most.
The revised 18% rate reduces the cost of regular brake replacements compared to the earlier 28% slab.
ITC eligibility reduces effective cost for workshops and fleet operators.
Uniform tax simplifies pricing across spare parts suppliers.
style
text-center-align

Input Tax Credit (ITC) on Brake Pads

You can claim ITC on brake pads under GST rules when:
You cannot claim ITC for personal vehicle repairs.
Parts are used for business vehicles or servicing operations.
You are GST-registered as a workshop or fleet operator.
style
text-center-align

GST Benefits for Brake Pad Buyers

The GST framework offers practical advantages.

Transparent pricing across all brake components.
ITC reduces cost for businesses and fleet operators.
Uniform 18% rate across disc pads, drum brake shoes, and callipers means workshops can estimate a full braking system replacement without accounting for rate differences between component types.
Supports structured billing in the vehicle servicing industry.
style
text-center-align

Why GST Matters for Your Brake Pad Purchase

GST forms a noticeable portion of your servicing cost, especially for frequent replacements.

Before purchasing, you should:
This planning helps you manage servicing expenses efficiently.
Check whether the part is classified under HSN 8708 or 6813.
Confirm ITC eligibility if used for business vehicles.
Compare total cost including labour and consumables.
style
text-center-align

GST Reforms 2.0 on Brake Pads

The GST rate on brake pads was reduced from 28% to 18% by the 56th GST Council at its meeting on 3 September 2025, with effect from 22 September 2025. Brake pads, brake shoes, callipers, and wheel cylinders — all classified under HSN 8708 as parts and accessories of motor vehicles — are covered under this revision.

The change forms part of a broader uniform rationalisation across all motor vehicle parts under HSN 8708, as notified by the Central Board of Indirect Taxes and Customs (CBIC). For the vehicle servicing industry, this translates directly into lower per-unit part costs and reduced working capital outflow on high-frequency replacement components such as disc pads and brake shoes.

style
text-center-align

Additional Costs to Consider

GST is only one part of your total servicing cost.
You should calculate these separately to estimate the full repair cost.
Labour charges (18% GST).
Brake fluid and consumables (18% GST).
Transport or delivery charges.
Maintenance packages or AMC costs.
style
text-center-align

Disclaimer: GST rates are based on the 56th GST Council notification effective September 2025. Rates are subject to revision. Always verify the latest applicable rates from the CBIC official website before making a purchase decision.

style
heading-left-align

FAQs

What is the GST rate on brake pads?
GST on brake pads is 18% when sold as mounted components for motor vehicles under HSN 8708. This includes both disc pads and brake shoes. Unmounted friction material attracts 18% under a different classification.
false
How does GST apply to disc brake pads?
GST on disc brake pads is 18% when they are mounted and designed for vehicles. The tax is calculated on the selling price of the part. Businesses can claim ITC to reduce the effective cost.
false
Are disc pads and brake shoes taxed at the same rate?
Yes, both disc pads and brake shoes attract 18% GST under HSN 8708. There is no difference in rate between these braking components. The classification remains the same across vehicle types.
false
How does GST apply to brake components for commercial vehicles?
Brake components for commercial vehicles also attract 18% GST. The rate is consistent across cars, bikes, trucks, and buses. Fleet operators can claim ITC when used for business.
false
What category do automotive brake components fall under?
Automotive brake components fall under HSN 8708 as motor vehicle parts. This includes brake pads, shoes, callipers, and related systems. The standard GST rate for this category is 18%.
false
style
text-center-align

Disclaimer

Shriram Finance strives to provide accurate and timely information about its products and services on its website and related platforms. Details mentioned here may vary from institution to institution and based on the customer profile. The content presented is intended for general informational purposes only and should not be considered a substitute for official product or service documentation. In cases of discrepancy, the terms specified in the official product or service documents will take precedence. Users are encouraged to consult with qualified professionals before making any decisions based on the information provided. Please review our Disclaimer page for detailed terms and conditions before making any financial decisions.

style
disclaimer, heading-left-align