Electric Scooter HSN Code 8711 and GST Rate
Electric scooters, motorcycles and bicycles with an electric motor.
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- HSN code
- 8711
- GST rate
- 5%
- Chapter
- 87: Vehicles
- Before 22 Sep 2025
- No change
What is the HSN code for electric scooter?
Electric Scooter falls under HSN 8711, in chapter 87 (Vehicles).
Electric two wheelers have their own subheading, 871160, and are taxed at 5%. The lithium ion battery bought separately is 18%. Low speed e scooters and e cycles also fall in 871160.
| Code | Description |
|---|---|
| 871160 | Two wheelers with an electric motor for propulsion (e scooters, e bikes) |
GST rate on electric scooter
The GST rate on electric scooter is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
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 | 8711 |
| Above Rs 5 crore | 6 on every invoice | 871160 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Sample GST invoice line for electric scooter
Here is how a line for electric scooter looks on a tax invoice within one state: 1 × scooter at Rs 95,000.00 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) |
|---|---|---|---|---|---|---|---|
| Electric Scooter | 8711 | 1 × scooter | 95,000.00 | 95,000.00 | 2,375.00 | 2,375.00 | 99,750.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,750.00 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 at a glance
Chapter 87 (Vehicles) covers: Tractors, cars, buses, trucks, motorcycles, bicycles and their parts.
Related HSN codes
Products often bought, sold or invoiced together with electric scooter:
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What is the HSN code for electric scooter?
Electric Scooter falls under HSN 8711: electric scooters, motorcycles and bicycles with an electric motor. Common 6 digit codes are 871160 for two wheelers with an electric motor for propulsion (e scooters, e bikes).
What is the GST rate on electric scooter?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
How many digits of the electric scooter HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8711 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 871160, 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.