HSN code · Customs Tariff of India · GST rate
87112039 is the 8-digit HSN code for “With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: Mopeds: Other”: tariff item 8711 20 39 under heading 8711 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18%, 18% on the margin or 40%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 87Heading 8711Sub-heading 8711 20Tariff item 8711 20 39
With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: Mopeds: Other
Tariff item 8711 20 39 · Heading 8711 · Chapter 87, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
871120398 digits: 87 + 11 + 20 + 398711 20 39OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 87 covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. It sits in Section XVII, vehicles; aircraft; vessels & associated transport equipment.
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;.
With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc. Between the heading and this item the tariff also prints the line “Mopeds”.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
5 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18%, 18% on the margin or 40%. No single rate is stated for 87112039 here; read each entry's official description against your goods. One of the entries is from a concession notification that applies only when the conditions printed with it are met; the margin-base entry taxes the supplier's margin, not the price.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 8711 (this code's heading) | |||
| Schedule II, S. No. 546Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Schedule III, S. No. 8Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8711 | Motorcycles of engine capacity exceeding 350 cc | 40%IGST 40% · CGST 20% · SGST/UTGST 20%From 22 September 2025 |
| Entries for particular goods in chapter 87 | |||
| Schedule I, S. No. 440Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule I, S. No. 441Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 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. | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Concession entries in other notifications for goods in chapter 87 (each applies only when its conditions are met) | |||
| Table, S. No. 4Notification No. 9/2018-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 8/2018-Central Tax (Rate), the Table (9%), same S. No. | 87 | All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3Conditions: Tax is charged only on the value that represents the margin of the supplier (Explanation: sale price less purchase price, or less depreciated value where depreciation was claimed under section 32 of the Income-tax Act; a negative margin is ignored). The notification does not apply if the supplier has availed input tax credit, CENVAT credit or VAT credit on such goods (paragraph 2). Since 22.09.2025 it reduces the tax 'specified in Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)' (12/2025-IT(R)). | 18% on the marginIGST 18% · CGST 9% · SGST/UTGST 9%, charged on the supplier's margin only, not on the priceIn force since 25 January 2018 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Each concession entry names its own Central Tax notification in the table.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8711, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 871120, goes on B2B tax invoices.
Many businesses show the full 87112039, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 4 entries in force from this date are listed in the GST rate section above.
Concession in force
Notification No. 9/2018-Integrated Tax (Rate), in force since 25 January 2018; Central Tax twin Notification No. 8/2018-Central Tax (Rate). Entry: Table, S. No. 4, 18% on the margin: “All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3”. Each applies only when its conditions are met.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 8711, motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;. The codes below sit closest to 87112039 in the Customs Tariff of India: the other tariff items under heading 8711. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
87112019Tariff item 8711 20 1987112029Tariff item 8711 20 2987113020Tariff item 8711 30 2087116010Tariff item 8711 60 1087116020Tariff item 8711 60 2087116090Tariff item 8711 60 9087112039, this page's code, is tariff item 8711 20 39 under the same heading. 2 of the codes listed share its sub-heading, 8711 20.
Questions
It depends on the goods: 5 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18%, 18% on the margin or 40%: Schedule II, S. No. 546 (18%); Schedule III, S. No. 8 (40%); Schedule I, S. No. 440 (5%); Schedule I, S. No. 441 (5%); Notification 9/2018-Integrated Tax (Rate), Table, S. No. 4 (18% on the margin). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The entry from Notification 9/2018-Integrated Tax (Rate) applies only when the conditions printed with it are met; the margin-base entry taxes the supplier's margin, not the price. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8711 or 871120; many businesses use the full 87112039.
Tariff item 8711 20 39 of the Customs Tariff of India, First Schedule: “Other”, under the line “Mopeds”, sub-heading 8711 20 (“With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc”), heading 8711 (“Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;”), in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof), Section XVII (vehicles; aircraft; vessels & associated transport equipment). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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