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HSN Code 8711: Motorcycles

HSN 8711 covers motorcycles. Notification 9/2025-Central Tax (Rate) names this heading in 4 entries, at 5% / 18% / 40%. The basic customs duty in the Customs Tariff is 100%. Export policy: Free; RoDTEP 0.5–1.1% of FOB value. The heading has 24 eight-digit tariff items.

Checked against the official files on 2 October 202624 tariff itemsChapter 87 · Vehicles; other than railway or tramway rolling…
GST rate5% / 18% / 40%

The heading is named in 4 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 4 entries
Basic customs duty100%

Standard rate on all 24 tariff items. Includes the Finance Act 2024 changes.

Customs Tariff · First Schedule · Ch. 87
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.5–1.1%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 8711

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
8711 10 10MopedsWith internal combustion piston engine of a cylinder capacity not exceeding 50 cc100%Free1%
8711 10 20Motorised cyclesWith internal combustion piston engine of a cylinder capacity not exceeding 50 cc100%Free1%
8711 10 90OtherWith internal combustion piston engine of a cylinder capacity not exceeding 50 cc100%Free1%
8711 20 11Of cylinder capacity not exceeding 75 ccScooters100%Free1.1%
8711 20 19OtherScooters100%Free1.1%
8711 20 21Of cylinder capacity not exceeding 75 ccMotor cycles100%Free1.1%
8711 20 29OtherMotor cycles100%Free1.1%
8711 20 31Of cylinder capacity not exceeding 75 ccMopeds100%Free1%
8711 20 39OtherMopeds100%Free1%
8711 20 91Of cylinder capacity not exceeding 75 ccOther100%Free1%
8711 20 99OtherOther100%Free1%
8711 30 10ScootersWith internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc100%Free1.1%
8711 30 20Motor-cyclesWith internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc100%Free1.1%
8711 30 90OtherWith internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc100%Free1.1%
8711 40 10Motor-cyclesWith internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc100%Free0.8%
8711 40 90OtherWith internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc100%Free0.8%
8711 50 00With internal combustion piston engine of a cylinder capacity exceeding 800 cc100%Free0.8%
8711 60 10Motor cyclesWith electric motor for propulsion100%Free0.8%
8711 60 20ScootersWith electric motor for propulsion100%Free0.8%
8711 60 30MopedsWith electric motor for propulsion100%Free0.8%
8711 60 80E-bicycle or battery-operated pedal assisted vehicle100%Finance Act 2024Free—
8711 60 90OthersWith electric motor for propulsion100%Free0.5%
8711 90 10Side carsOther100%Free0.8%
8711 90 90OtherOther100%Free0.5%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 8711

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 5468711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars
40%Schedule III, S. No. 88711Motorcycles of engine capacity exceeding 350 cc
5%Schedule I, S. No. 44087Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology (chapter-wide entry)
5%Schedule I, S. No. 44187Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.— For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 8711

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Duty changed by the Finance Act 2024

One or more tariff lines of this heading were substituted by the Finance Act 2024. The table above already shows the amended rate for those lines.

Also named in the Finance Act 2025

The Finance Act 2025 mentions this heading in its Schedule to the Customs Tariff Act (a note, a description or a new tariff item). Check the Act if the wording of a tariff line matters to your classification.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 8711

Under Schedule 2 of ITC(HS) 2022 the 24 tariff items are marked: 24 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 23 of the 24 tariff items, at 0.5–1.1% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 8711 at 5% / 18% / 40%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 100%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 8711 are marked: 24 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 23 tariff items of heading 8711 at 0.5–1.1% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 8711 has 24 eight-digit tariff items in the Customs Tariff, from 8711 10 10 to 8711 90 90. GST returns and shipping documents use these eight-digit codes.