Bicycles and other cycles without a motor, including delivery tricycles, and their parts.
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Bicycle falls under HSN 8712, in chapter 87 (Vehicles).
Bicycles are heading 8712 and their parts are in 8714. Both were cut from 12% to 5% on 22 September 2025. Children's toy tricycles are toys of heading 9503, also at 5%, while bicycles with an electric motor are 871160.
| Code | Description |
|---|---|
| 871200 | Bicycles and other cycles (including delivery tricycles), not motorised |
| 871499 | Parts and accessories of bicycles |
The GST rate on bicycle is 5%. Before 22 September 2025 it was 12%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8712 |
| Above Rs 5 crore | 6 on every invoice | 871200, 871499 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Here is how a line for bicycle looks on a tax invoice within one state: 10 × bicycle at Rs 6,500.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Bicycle | 8712 | 10 × bicycle | 6,500.00 | 65,000.00 | 1,625.00 | 1,625.00 | 68,250.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 3,250.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 87 (Vehicles) covers: Tractors, cars, buses, trucks, motorcycles, bicycles and their parts.
Products often bought, sold or invoiced together with bicycle:
Bicycle falls under HSN 8712: bicycles and other cycles without a motor, including delivery tricycles, and their parts. Common 6 digit codes are 871200 for bicycles and other cycles (including delivery tricycles), not motorised and 871499 for parts and accessories of bicycles.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states. It was 12% until 21 September 2025.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8712 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 871200, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.