GST rates and HSN code for Motorcycle.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; Other : Other : Electrically Operated | 87119091 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Not Exceeding 50 Cc Motorised Cycles | 87111020 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Of Motorcycles (Including Mopeds) | 871410 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity N | 87112021 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Scooters : Of Cylinder Capacity Not | 87112011 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 250 Cc But Not Exceeding 500 Cc : Other | 87113090 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 500 Cc But Not Exceeding 800 Cc : Motor-Cycles | 87114010 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Mopeds : Of Cylinder Capacity Not E | 87112031 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Mopeds : Other | 87112039 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 800 Cc | 87115000 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Scooters : Other | 87112019 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 250 Cc But Not Exceeding 500 Cc : Motor-Cycles | 87113020 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Other | 87112029 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Other : Of Cylinder Capacity Not Ex | 87112091 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Other : Other | 87112099 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 500 Cc But Not Exceeding 800 Cc : Other | 87114090 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; Other : Other : Other | 87119099 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; Other : Side-Cars | 87119010 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; | 8711 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Not Exceeding 50 Cc Other | 87111090 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – |
Motorcycles are more than just a mode of transport; they represent freedom, passion, and a significant segment of the automotive industry. For manufacturers, dealers, and even enthusiasts involved in the trade of motorcycles in India, understanding the correct HSN (Harmonized System of Nomenclature) code is absolutely critical for accurate GST (Goods and Services Tax) compliance. The “Motorcycle HSN Code” is specifically designed to categorize these two-wheeled (and sometimes three-wheeled) marvels based on their engine capacity and propulsion type.
All motorcycles, including mopeds and cycles fitted with an auxiliary motor, whether with or without side-cars, fall under Chapter 87 of the HSN system. This chapter broadly covers “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.”
The core HSN heading for motorcycles is 8711: “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars.”
Within HSN 8711, the classification becomes more granular, primarily based on the engine’s cylinder capacity (for internal combustion engines) or the type of propulsion (for electric vehicles).
For motorcycles powered by a reciprocating internal combustion piston engine, the HSN sub-codes are determined by their engine capacity:
For the increasingly popular electrically operated motorcycles, the HSN code falls under:
Side-cars for motorcycles also have their own classification:
For general “Parts and Accessories Of Motorcycles (Including Mopeds),” the HSN code is 871410, which typically attracts an 18% GST rate.
Correct HSN classification is not merely an administrative task; it directly impacts:
Always consult the latest official GST notifications and circulars issued by the Indian government (CBIC) and consider seeking professional tax advice to ensure complete compliance.
Motorcycles primarily fall under HSN Chapter 87.
The core HSN heading is 8711.
Most petrol motorcycles, as per the data, attract a 28% GST rate. Motorcycles above 350cc or 500cc may also have an additional cess, making the total tax rate higher (e.g., 31%).
The rates were effective from August 1, 2019, with the original effective date being July 1, 2017.
Accurate HSN coding ensures correct GST calculation, facilitates smooth trade, prevents penalties, and helps businesses comply with tax regulations.
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