Where HSN 8711 20 91 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST Rate on HSN 8711 20 91
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 546 | 8711 | Motorcycles (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. 8 | 8711 | Motorcycles of engine capacity exceeding 350 cc |
| 5% | Schedule I, S. No. 440 | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology (chapter-wide entry) |
| 5% | Schedule I, S. No. 441 | 87 | Electrically 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. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 8711 20 91
An import pays 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.
- 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.
Export Policy and RoDTEP for HSN 8711 20 91
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (Subject to Policy Condition 1 of the chapter.). Appendix 4R gives RoDTEP at 1% of FOB value for exports from the domestic tariff area and 0.6% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 8711
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8711 10 10 | MopedsWith internal combustion piston engine of a cylinder capacity not exceeding 50 cc | 100% |
| 8711 10 20 | Motorised cyclesWith internal combustion piston engine of a cylinder capacity not exceeding 50 cc | 100% |
| 8711 10 90 | OtherWith internal combustion piston engine of a cylinder capacity not exceeding 50 cc | 100% |
| 8711 20 11 | Of cylinder capacity not exceeding 75 ccScooters | 100% |
| 8711 20 19 | OtherScooters | 100% |
| 8711 20 21 | Of cylinder capacity not exceeding 75 ccMotor cycles | 100% |
| 8711 20 29 | OtherMotor cycles | 100% |
| 8711 20 31 | Of cylinder capacity not exceeding 75 ccMopeds | 100% |
| 8711 20 39 | OtherMopeds | 100% |
| 8711 20 91 | Of cylinder capacity not exceeding 75 ccOther | 100% |
| 8711 20 99 | OtherOther | 100% |
| 8711 30 10 | ScootersWith internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc | 100% |
| 8711 30 20 | Motor-cyclesWith internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc | 100% |
| 8711 30 90 | OtherWith internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc | 100% |
| 8711 40 10 | Motor-cyclesWith internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc | 100% |
| 8711 40 90 | OtherWith internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc | 100% |
| 8711 50 00 | With internal combustion piston engine of a cylinder capacity exceeding 800 cc | 100% |
| 8711 60 10 | Motor cyclesWith electric motor for propulsion | 100% |
| 8711 60 20 | ScootersWith electric motor for propulsion | 100% |
| 8711 60 30 | MopedsWith electric motor for propulsion | 100% |
| 8711 60 80 | E-bicycle or battery-operated pedal assisted vehicle | 100% |
| 8711 60 90 | OthersWith electric motor for propulsion | 100% |
| 8711 90 10 | Side carsOther | 100% |
| 8711 90 90 | OtherOther | 100% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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.