GST Rate on Two-Wheelers: 28%

HSN 8711 · 14% CGST + 14% SGST intra-state, or 28% IGST interstate.

Motorcycles and scooters attract 28% GST under heading 8711, with a 3% compensation cess on engines above 350cc. Electric two-wheelers, by contrast, are taxed at only 5% — the sharpest EV incentive in the tariff.

Worked example at 28%

Taxable value: ₹10,000
CGST (14%): ₹1,400.00
SGST (14%): ₹1,400.00
Invoice total: ₹12,800.00

Interstate, the same sale shows a single IGST line of ₹2,800.00. Try your own numbers in the GST calculator.

Classification

Two-Wheelers is classified under HSN 8711 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 28% GST

Air Conditioners HSN 841510 Batteries HSN 8507 Car Spare Parts HSN 8708 Cars HSN 870321 Cement HSN 252329 Soft Drinks HSN 2202 Tyres HSN 401110

Frequently asked questions

Electric two-wheelers attract just 5% GST with no cess — a deliberate 23-point gap versus petrol models to accelerate EV adoption.

For a sale within one state, the 28% splits equally into 14% CGST and 14% SGST. For an interstate sale it is charged as a single 28% IGST — the total tax is the same either way.

HSN code 8711. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

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