← HSN and SAC codes for common items · Search any code on the HSN code finder.
Motorcycles and scooters (Two-wheeler) is classified under HSN heading 8711. GST as on 26 October 2026: 5%, 18% or 40%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Motorcycles and scooters (Two-wheeler)?
GST on Motorcycles and scooters (Two-wheeler) as on 26 October 2026: 5%, 18% or 40%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 18% (8711); 28% → 40% (8711). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 87 | Electric vehicles running only on battery or external electric power, including electric two-wheelers, three-wheelers and e-bicycles, are taxed at 5%. | 9/2025-CT(R), entry 441 |
| 28% | 18% | 8711 | Motorcycles, mopeds and cycles with an engine up to 350cc, with or without side-cars, and side-cars are taxed at 18%. | 9/2025-CT(R), entry 546 |
| 28% | 40% | 8711 | If you sell motorcycles with engines above 350 cc, GST is 40%. | 9/2025-CT(R), entry 8 |
GST rate on Motorcycles and scooters (Two-wheeler) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 31 July 2019 | 12% or 28% |
| 1 August 2019 | 21 September 2025 | 5% or 28% |
| 22 September 2025 | today | 5%, 18% or 40% |
The GST rate on Motorcycles and scooters (Two-wheeler) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars
| Code | Description (as in the tariff) |
|---|---|
871110 | With internal combustion piston engine of a cylinder capacity not exceeding 50 cc |
87111010 | Mopeds |
87111020 | Motorised cycles |
87111090 | Other |
871120 | With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc |
87112011 | Of cylinder capacity not exceeding 75 cc |
87112019 | Other |
87112021 | Of cylinder capacity not exceeding 75 cc |
87112029 | Other |
87112031 | Of cylinder capacity not exceeding 75 cc |
87112039 | Other |
87112091 | Of cylinder capacity not exceeding 75 cc |
87112099 | Other |
871130 | With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc |
87113010 | Scooters |
87113020 | Motor-cycles |
87113090 | Other |
871140 | With internal combustion piston engine of a cylinder capacity exceeding500 cc but not exceeding 800 cc |
87114010 | Motor-cycles |
87114090 | Other |
871150 | With internal combustion piston engine of a cylinder capacity exceeding 800 cc |
87115000 | With internal combustion piston engine of a cylinder capacity exceeding 800 cc |
871160 | With electric motor for propulsion |
87116010 | Motor cycles |
87116020 | Scooters |
87116030 | Mopeds |
87116080 | Ebicycle or batteryoperated pedal assisted vehicle |
87116090 | Others |
871190 | Other |
87119010 | Side cars |
87119090 | Other |
87119091 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; other : other : electrically operated |
87119099 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; other : other : other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Tractors
8701 - Cars
8703 - Bicycles
8712 - Motor vehicle parts (Spare parts)
8708 - Trucks and goods vehicles
8704 - Wheelchairs
8713 - Electricity
2716 - Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
