GST Rates and HSN Code 8711 for Motorcycles
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
- Ceiling Fan HSN Code with Wall and Table Fans GST Rate
- Artificial Jewellery HSN Code & GST Rates
- Tiles HSN Code 6907
- Service Charge HSN Code 9983
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.