The bike gst rate turns on one number, the engine's cc: motorcycles, scooters and mopeds up to 350 cc pay 18%, while motorcycles above 350 cc pay 40%. Electric scooters, electric bikes and e-bicycles pay 5%. Before 22 September, every petrol two-wheeler paid 28%, plus a cess of 3% above 350 cc.
The reform therefore cut the tax on almost every commuter bike and scooter. This page explains the 350 cc line, EVs, bicycles, parts and servicing, with an example of the change. Four-wheelers are explained on the car GST page.
Two-wheelers: codes and GST rates
Item / HSN / GST- Motorcycles up to 350 cc18%8711 30 above 250 cc; was 28%
- Scooters and mopeds up to 350 cc18%Including 110 cc and 125 cc
- Motorcycles above 350 cc40%Demerit slab
- Electric scooters and bikes5%Electrically operated vehicles
- Electric bicycles5%Included in the EV entry
- Bicycles, non motorised5%Cycles
- Two-wheeler parts18%Spares
- Helmets18%Safety headgear
- Two-wheeler servicing18%SAC 998714
Quick facts
HSN heading
8711: motorcycles, mopeds and cycles with auxiliary motorUp to 350 cc
18% (9% CGST + 9% SGST)Above 350 cc
40%Electric two-wheelers
5%Rate before the reform
28% plus cess (3% above 350 cc)Bicycles
8712 at 5%
Bike gst rate list
| Vehicle | HSN | GST now | Before |
|---|---|---|---|
| Moped, scooter, motorcycle up to 350 cc | 8711 | 18% | 28% |
| Motorcycle above 350 cc | 8711 40 | 40% | 28% plus 3% cess |
| Electric scooter or bike | 8711 60 | 5% | 5% |
| Electric bicycle | 8711 60 | 5% | 5% |
| Bicycle, non motorised | 8712 | 5% | 12% |
Gst on bikes 125cc and commuter scooters
A 100 cc, 110 cc or 125 cc motorcycle or scooter falls well below 350 cc and pays 18%. 150 cc and 200 cc bikes also pay 18%. The engine capacity in the registration papers decides the slab.
Bike gst cut: worked example
A 125 cc motorcycle with a taxable value of Rs 80,000. Before the reform: 28%, GST Rs 22,400. Now: 18%, GST Rs 14,400. A 400 cc motorcycle at Rs 2,00,000: before, 28% plus 3% cess, Rs 62,000; now 40%, Rs 80,000.
Bikes above 350 cc are the one group whose tax went up in the reform, so buyers of big bikes should check quotes issued before 22 September.
Gst on electric scooter
Two-wheelers powered only by a battery, from e-scooters to e-bicycles, fall in the Schedule I entry for electrically operated vehicles at 5%. Chargers for EVs are also 5%. Batteries sold separately as spares are 8507 at 18%; see batteries.
Bike parts, helmets and servicing
Two-wheeler parts and accessories are 8714 10 at 18%; see auto parts. Helmets are 6506 10 at 18%; see safety helmets. Servicing and repair are SAC 998714 at 18%. Tyres are on the tyre page.
Two wheeler gst rate on used and company bikes
A person selling a used bike privately pays no GST. A business selling a bike it used, or a used vehicle dealer, charges GST, and used vehicle dealers can often compute tax on the difference between their buying and selling price. A company buying bikes for its delivery staff can take credit only if the bikes are used for making taxable supplies of transport or similar; credit on motor vehicles for personal transport is generally blocked.
Bike hsn code and dealer billing
Dealers bill new bikes under 8711 with the chassis and engine numbers. Insurance, registration and road tax collected on behalf of the buyer are not part of the bike's taxable value if paid on actuals as a pure agent. Accessories fitted at extra cost are part of the sale or a separate supply depending on how they are billed.
Bike dealers and buyers should treat this as background only. The 350 cc line and the EV entry have exact conditions, so check the vehicle's specifications and the GST portal, and ask a GST practitioner or chartered accountant about dealer billing.
Frequently asked questions
How much GST is charged on bikes now?
Bikes and scooters up to 350 cc are 18%. Motorcycles above 350 cc are 40%. Electric two-wheelers are 5%.
What is the GST on bikes of 125cc?
18%, since they are below 350 cc.
What is the bike hsn code?
Motorcycles and scooters are 8711. Electric two-wheelers are 8711 60.
What is the GST rate on electric scooters?
5%.
What is the GST on bicycles?
Non motorised bicycles under 8712 are 5%.