GST Rates and HSN Code 8711 for Motorcycles

Vikash

07 Nov 2025 • 4 min read

What is HSN Code 8711?

The motorcycle hsn code, HSN 8711, is used for the classification of all motorcycles, scooters, mopeds, and bikes (including those with side-cars or auxiliary motors)—whether petrol, diesel, hybrid, or electric.HSN 8711 covers personal bikes, electric two-wheelers, commercial scooters, and e-mopeds, simplifying GST billing for dealers, traders, and manufacturers.

Examples of covered vehicles:

Standard motorcycles (all capacities)
Petrol/diesel scooters
Mopeds, cycles with auxiliary motors
Electric scooters and e-bikes
Side-cars and motorcycle-based trikes

GST Rates & Exemptions for HSN Code 8711

As of 2025, the 8711 hsn code gst rate for two wheelers (including bikes, scooters, and electric vehicles) is primarily 28%.Certain environmentally-friendly or low-powered models attract 5% GST as per government notifications, mostly for electric scooters or motorcycles with small engines.

Key GST Points:

Standard GST rates: 28% for most motorcycles or scooters, including internal combustion engine types
5% GST slab: Select e-scooters/electric bikes, mopeds, or cycles up to certain engine capacities, as notified by the government
No GST compensation cess for most bikes, except high-end and specialized models

Table Notes

Refer to full 8-digit HSN codes for product-specific billing and returns.
The electric scooter hsn code is also 8711, but may use sub-codes for uniquely classified EV models.
Additional 3% IGST/cess may apply to luxury or high-capacity models—always confirm latest GST updates.

GST Rates Applicable Under 8711

Description	HSN Code	GST Rate (%)	Cess (%)	Notes
Motorcycles, Mopeds, Cycles with Auxiliary Motor	8711	5 / 28	Nil/3	28% standard, 5%/0% for e-bikes or small engines
Reciprocating piston engine ≤50cc (Mopeds)	871110	5 / 28		Lower GST for certain notified entry-level models
Cycle-fitted auxiliary motors, capacity ≤50cc	87111020	5 / 28		5% for motorized cycles, as per notification
Petrol/diesel motorcycles 50–250cc	871120	28		Includes most mainstream bikes and scooters
Petrol/diesel motorcycles 250–500cc	871130	28		Mid-size and premium motorcycle segment
Petrol/diesel motorcycles 500–800cc / >800cc	871140/871150	28	Up to 3	High-end models, potential luxury cess
Electric scooters, e-bikes, electric mopeds	871160	5 / 28		5% for certified electric scooters (notification)
Side-cars, motorcycle trikes	87119010	28		Attachments/accessories, taxed as per fitment
Other (hybrid, special use)	87119091/99	28		Miscellaneous, includes certain hybrids or EVs

(Rates as per CBIC/FinMin 2025 notification and ClearTax classification).

What’s Included in HSN 8711 Two Wheeler Category?

The two wheeler hsn code 8711 covers:

Standard motorcycles (commuter, sports, touring)
Scooters (petrol, CNG, electric)
E-bikes, hybrid bikes, and E-scooters
Mopeds, delivery two-wheelers, and shared mobility bikes
Attachment side-cars, motorized tricycles, and EV conversions

All street-legal motorized two-wheelers (except purely pedal cycles, covered elsewhere) fall under this code.

Key Exemptions Under GST for Motorcycles and Scooters

5% GST for electric two wheelers (e-bikes, e-scooters under HSN 8711), as per recent government EV promotion notifications
Environmentally friendly, auxiliary-powered, and notified green mobility solutions gain concessional treatment
No general exemption for petrol/diesel bikes; exceptions apply only if specifically notified

Input Tax Credit (ITC) Rules for HSN 8711

Dealers, manufacturers, and fleet operators can claim ITC for GST paid on motorcycle/bike purchases, if used for further supply, leasing, or commercial use
ITC is not available on bikes for personal/non-business use, or if supplied under composition/GST-exempt schemes

Example:A dealer buys 50 electric scooters at 5% GST for commercial leasing. GST paid is fully claimable as ITC when supplied to end customers with GST invoices.

GST on Motorcycle and Two-Wheeler Billing: Practical Scenarios

Retail sale: Standard commuter motorcycle is sold at 28% GST with correct bike hsn code 8711 on invoice.
EV dealer: Sells certified electric scooter using HSN 871160 under 5% GST.
Fleet operator: Leases petrol bikes for last-mile delivery—claims ITC for all GST paid on 8711 code bikes.
E-commerce: Delivers two-wheelers as bundled B2B package—each item separated by its HSN code and GST rate.

Common Mistakes in Motorcycle GST Compliance

Using wrong HSN for EVs (use electric scooter hsn code 8711) or conventional bikes (8711)
Claiming ITC on personal-use bikes (not allowed)
Missing sub-code for engine capacity/class (affects cess and documentation)
Charging the wrong GST slab for small-capacity or electric models (verify eligibility)

Conclusion

The motorcycle hsn code 8711 standardizes GST billing for all motorcycles, scooters, mopeds, and electric two wheelers in India.The 8711 hsn code gst rate in 2025 is 28% for most petrol/diesel bikes and 5% for select electric scooters/e-bikes as per government notification.Dealers and buyers must use correct sub-codes and comply for ITC, billing, and returns.

Also check

FAQs: HSN Code 8711 & Motorcycle GST Rate

What is the HSN code for bikes and motorcycles?

HSN 8711 is used for motorcycles, scooters, e-bikes, and all two-wheelers with engines or motors.

What is the standard GST rate on motorcycles and scooters?

28% is the main GST rate for most models; 5% applies to eligible EVs and mopeds only.

Can I claim ITC on a bike purchase?

Yes, if purchased for business, trade, or commercial supply (not for personal use).

What is the electric scooter hsn code?

Electric scooters and e-bikes also use HSN 8711 (sub-code 871160).

Are side-cars and motorcycle trikes covered under 8711?

Yes, side-cars and auxiliary vehicles fitted to bikes are classified under specific sub-codes of 8711.