The HSN code for motorcycles and scooters is 8711. GST: 18% up to 350cc; 40% above 350cc. Two-wheelers up to 350cc are 18% and above 350cc are 40%; parts and accessories (8714) are 18%.
HSN code and GST rate for motorcycles and scooters
| Item | Motorcycles and scooters |
|---|---|
| HSN heading | 8711 |
| Description | Motorcycles, including mopeds and scooters |
| GST rate | 18% up to 350cc; 40% above 350cc |
Two-wheelers up to 350cc are 18% and above 350cc are 40%; parts and accessories (8714) are 18%.
Example: GST on a ₹1,000 sale of motorcycles and scooters
The rate depends on the value or the form of the goods (18% up to 350cc; 40% above 350cc). Work out which slab each line falls in, then apply it; the GST calculator shows the CGST, SGST or IGST split for any rate.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (8711) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.