HSN Code 8711 & GST Rates for Motorcycles (2026 Update)

Understanding GST rates and HSN codes is essential for dealers, manufacturers, and buyers of two‑wheelers in India. Under the revised GST framework effective from September 22, 2025, motorcycles and scooters are now taxed under updated slabs, which affect pricing, compliance, and input tax credit. This guide breaks down bike hsn code and gst rate, HSN Code 8711, the applicable GST rates for different categories of two‑wheelers, and key compliance points for accurate billing and ITC.

What is HSN Code 8711?

The motorcycle HSN code, HSN 8711, classifies 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.

The 2026 GST rates for two-wheelers under HSN 8711 are:

18% GST: Motorcycles and scooters with engine capacity ≤ 350cc
40% GST: Motorcycles and scooters with engine capacity > 350cc (premium/high-end models)
5% GST: Select electric scooters, e-bikes, mopeds, and low-powered electric two-wheelers

Key GST Points:

Standard GST rates: 18% for small/entry-level petrol/diesel bikes, 40% for large/premium bikes
5% GST slab: Applicable for certified electric scooters/e-bikes as per government notifications
Input Tax Credit (ITC) rules remain the same: claimable for business/commercial use

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 (2026)

Description	HSN Code	GST Rate (%)	Cess (%)	Notes
Motorcycles, Mopeds, Cycles with Auxiliary Motor ≤350cc	8711	18	Nil	Standard petrol/diesel bikes, scooters, mopeds
Motorcycles, Mopeds, Cycles with Auxiliary Motor >350cc	8711	40	Up to 3	Premium or high-end motorcycles
Electric scooters, e-bikes, electric mopeds	8711	5	Nil	Certified electric two-wheelers
Side-cars, motorcycle trikes	8711	18 / 40	Nil / 3	Based on engine capacity
Other hybrid/special-use motorcycles	8711	18 / 40	Nil / 3	Miscellaneous, including certain hybrids

Note: Engine capacity determines the GST slab. Always confirm sub-code eligibility for EVs or luxury bikes.

What’s Included in HSN 8711 Two-Wheeler Category?

The two-wheeler HSN code 8711 includes:

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

Key Exemptions Under GST for Motorcycles and Scooters

5% GST for electric two-wheelers (e-bikes, e-scooters) under HSN 8711
Environmentally friendly or low-powered bikes may receive concessional treatment
Petrol/diesel bikes generally do not have exemptions, except for specific notifications

Input Tax Credit (ITC) Rules for HSN 8711

ITC is claimable for GST paid on motorcycles/bikes purchased for commercial use, leasing, or resale
ITC is not available for bikes purchased for personal use
Example: A dealer buys 50 electric scooters at 5% GST for commercial leasing. GST paid is fully claimable as ITC when sold with GST invoices

GST on Motorcycle and Two-Wheeler Billing: Practical Scenarios

Retail sale: Standard commuter motorcycle ≤350cc sold at 18% GST with HSN code 8711
EV dealer: Certified electric scooter sold using HSN 871160 at 5% GST
Fleet operator: Leases petrol bikes for delivery—claims ITC for all GST paid on HSN 8711 bikes
E-commerce: Delivers two-wheelers as B2B bundles—each item listed with correct HSN code and GST rate

Common Mistakes in Motorcycle GST Compliance

Using wrong HSN for EVs or conventional bikes
Claiming ITC on personal-use bikes
Missing sub-code for engine capacity/class (affects cess and documentation)
Charging the wrong GST slab for small-capacity or electric models

Conclusion

HSN code 8711 standardizes GST billing for all motorcycles, scooters, mopeds, and electric two-wheelers in India. As of 2026, GST is 18% for motorcycles ≤350cc, 40% for motorcycles >350cc, and 5% for certified electric two-wheelers. Dealers, manufacturers, and buyers must use the correct sub-codes to comply with ITC, billing, and returns.

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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 motors.

What is the standard GST rate on motorcycles and scooters?

18% GST for bikes ≤350cc, 40% GST for bikes >350cc, and 5% GST for eligible EVs.

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 use HSN 8711 with sub-code 871160.

Are side-cars and motorcycle trikes covered under 8711?

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

What is the HSN code for an electric scooty?

The HSN code for an electric scooty is 8711, with sub-code 871160 specifically used for electric motorcycles and scooters. Eligible electric two-wheelers generally attract 5% GST as per current GST notifications.

What is the HSN code for a bike?

The HSN code for a bike (motorcycle or scooter) is 8711. This code covers petrol, diesel, electric, and hybrid two-wheelers, with specific sub-codes based on engine capacity or vehicle type.

What is the HSN code for a scooty?

The HSN code for a scooty (scooter) is 8711. Petrol and diesel scooters fall under engine-capacity-based sub-codes, while electric scooties are generally classified under sub-code 871160.

What is the HSN code for e-bikes, bike accessories, and two-wheelers, and what is the GST rate?

E-bikes fall under HSN 8711 (typically sub-code 871160 for electric models) and generally attract 5% GST if eligible as electric vehicles. Petrol and diesel two-wheelers are classified under HSN 8711, with GST rates based on engine capacity (e.g., 18% up to 350cc and 40% above 350cc, as applicable). Bike accessories are usually classified separately under different HSN codes depending on the product type and are commonly taxed at 18% or 28% GST, depending on classification.