Motorcycle HSN Code 8711 and GST Rate
Motorcycles, scooters and mopeds with a petrol engine, and sidecars.
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- HSN code
- 8711
- GST rate
- 18% or 40%
- Chapter
- 87: Vehicles
- Before 22 Sep 2025
- 28%
What is the HSN code for motorcycle?
Motorcycle falls under HSN 8711, in chapter 87 (Vehicles).
Two wheelers are heading 8711, with subheadings by engine size that do not line up with the GST limit, so check the engine capacity: up to 350 cc pays 18% and above pays 40%. Electric two wheelers are 871160 at 5%. Parts of motorcycles (8714) are 18%.
| Code | Description |
|---|---|
| 871110 | Engine up to 50 cc |
| 871120 | Engine above 50 cc up to 250 cc |
| 871130 | Engine above 250 cc up to 500 cc |
| 871140 | Engine above 500 cc up to 800 cc |
GST rate on motorcycle
The GST rate on motorcycle is 18% or 40%. Before 22 September 2025 it was 28%. 18% on motorcycles, scooters and mopeds up to 350 cc. 40% above 350 cc. Before 22 September 2025 all paid 28%, plus 3% cess above 350 cc.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
| 40% | CGST 20% + SGST 20% | IGST 40% |
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 | 871110, 871120, 871130 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Sample GST invoice line for motorcycle
Here is how a line for motorcycle looks on a tax invoice within one state: 1 × motorcycle at Rs 85,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Motorcycle | 8711 | 1 × motorcycle | 85,000.00 | 85,000.00 | 7,650.00 | 7,650.00 | 1,00,300.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 15,300.00 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 motorcycle:
Частые вопросы
What is the HSN code for motorcycle?
Motorcycle falls under HSN 8711: motorcycles, scooters and mopeds with a petrol engine, and sidecars. Common 6 digit codes are 871110 for engine up to 50 cc and 871120 for engine above 50 cc up to 250 cc.
What is the GST rate on motorcycle?
18% on motorcycles, scooters and mopeds up to 350 cc. 40% above 350 cc. Before 22 September 2025 all paid 28%, plus 3% cess above 350 cc.
How many digits of the motorcycle 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 871110, 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.