GST on Oil Filters

GST on Oil Filters is 18%, applicable to engine filters used in cars, two-wheelers, trucks, and other vehicles. This includes oil filters, air filters, and fuel filters under HSN 8421. You encounter this tax during periodic servicing, spare replacement, or routine engine care. This automotive filter GST directly affects your maintenance cost and servicing budget. The 56th GST Council confirmed that this 18% rate remains unchanged.

GST Rate on Oil Filters at a Glance

The oil filter GST rate is 18%, applicable across all engine filter types used in vehicles.
This structure helps you plan maintenance cost and spare replacement budgets.
GST on engine filters applies uniformly to oil, air, and fuel filters under the same classification.
Car oil filter GST and two-wheeler oil filter GST are both charged at 18% regardless of engine size.
OEM and aftermarket filters follow the same GST slab without variation.

Rate by Oil Filter Type: Quick Reference

The table below shows GST implications across common filter categories.

  1. Filter Category

    1. Car oil filters
    2. Two-wheeler oil filters
    3. Heavy vehicle filters
    4. Aftermarket filters
  2. GST Rate

    1. 18%
    2. 18%
    3. 18%
    4. 18%
  3. What It Means for You

    1. Adds GST to routine servicing cost.
    2. Increases cost of periodic maintenance.
    3. Raises fleet servicing expenses.
    4. Same tax applies across replacement options.

What the Rate Means for Your Purchase Cost

The 18% GST rate increases your filter cost at every service. If an oil filter costs ₹850, GST at 18% adds ₹153, making the total ₹1,003. For fleet operators, repeated servicing significantly increases overall maintenance expenditure.

GST on Oil Filter Parts and Accessories

GST on filter components aligns with the base rate. Filter elements (18%, HSN 8421), housings (18%, HSN 8421), and gaskets or seals (18%, HSN 8421) are key components. These appear separately on invoices and contribute to total servicing cost.

How to Calculate GST on Oil Filters

To calculate GST on your oil filter, multiply the base price by 18%.

Total price = Base Price × (1 + 0.18).

For example, a spin-on oil filter priced at ₹850 results in ₹1,003 after GST. This excludes labour charges, disposal fees, and additional servicing costs.

Impact of GST on Oil Filter Prices

The GST structure affects vehicle maintenance and servicing budgets.
Individual vehicle owners and service centres benefit from predictable pricing.
Your servicing cost increases due to 18% GST on every filter replacement.
Fleet operators face higher cumulative costs due to frequent maintenance cycles.
Uniform GST ensures consistent pricing across OEM and aftermarket products.

Input Tax Credit (ITC) on Oil Filters

ITC on oil filters is available under specific conditions.
This reduces your effective servicing cost when eligible.
You can claim ITC if filters are used for business operations such as fleet maintenance.
ITC applies to GST-registered service centres and transport operators.
ITC is not available for personal vehicle maintenance.

GST Benefits for Oil Filter Buyers

The GST framework provides practical advantages.
Uniform 18% rate simplifies spare part tax calculations.
ITC eligibility supports cost recovery for service businesses.
Standardised taxation improves supplier comparison.
Transparent billing improves trust in servicing charges.

Why GST Matters for Your Oil Filter Purchase

GST forms a noticeable portion of your maintenance cost, typically adding ₹150 per filter.

Before purchasing, you should:
This helps you manage maintenance expenses effectively.
Check compatibility with your vehicle model.
Compare OEM and aftermarket options.
Verify GST details on service invoices.

GST Reforms 2.0 on Oil Filter Types

The 56th GST Council did not change GST on engine filters, and the 18% rate continues. This ensures stability in spare part tax and servicing costs. You benefit from predictable pricing across maintenance cycles.

Additional Costs to Consider

GST is only one component of your total servicing cost.
You should calculate these separately to estimate your total maintenance cost.
Service labour charges (18% GST).
Disposal or recycling fees.
Logistics and delivery charges.
Warranty or extended service plans.

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.

FAQs

What is the GST rate on oil filters?
GST on oil filters is 18%. This applies to all automotive filters including cars and bikes. The rate is uniform across India.
false
Does GST apply to engine filters?
Yes, GST at 18% applies to oil, air, and fuel filters. These are classified under HSN 8421. The rate is the same for all types.
false
How does GST affect servicing cost?
GST increases the cost of every filter replacement by 18%. This adds to your total servicing bill. For fleets, the impact is higher.
false
Can businesses claim ITC on oil filters?
Yes, ITC is available if filters are used for business purposes. GST registration is required. ITC is not allowed for personal use.
false
Are OEM and aftermarket filters taxed differently?
No, both OEM and aftermarket filters attract 18% GST. The tax treatment is the same. Pricing differences depend on brand and quality.
false

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.