---
title: "HSN Code for Motorcycles and Cycles Fitted with Auxiliary Motor | Other | HSN 87119090 GST Rate"
description: "Find HSN and GST Rates for 87119090 related to Motorcycles and Cycles Fitted with Auxiliary Motor | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87119090/"
---

# HSN Code 87119090: Motorcycles and Cycles Fitted with Auxiliary Motor | Other

- [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/)
- [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/)
- [Sub-chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Other : Other | 14% | 14% | 28% | 3%( if Motorcycles of engine capacity exceeding 350cc)/Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles) |

## Frequently asked questions

### What products are classified under HSN 87119090 ?

It includes Motorcycles/Mopeds | Saddles

### Can we claim ITC on inputs used to trade Motorcycles and Cycles Fitted with Auxiliary Motor / Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Motorcycles and Cycles Fitted with Auxiliary Motor / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motorcycles and Cycles Fitted with Auxiliary Motor / Other; Nil for exempt items if applicable).

### Any common misclassification issue with Motorcycles and Cycles Fitted with Auxiliary Motor / Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Motorcycles and Cycles Fitted with Auxiliary Motor / Other?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Motorcycles and Cycles Fitted with Auxiliary Motor / Other?

Under HSN 87119090, Motorcycles and Cycles Fitted with Auxiliary Motor / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 87119090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹5 Cr (−2.56% YoY) — 0.0001% of India's total exports
- Imports: < ₹1 Crore (−53.16% YoY) — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3770 of 12657 HSN codes
- Share of Sub-Chapter 8711: 0.02% of its exports; import side 0.12%
- Rank within Sub-Chapter 8711: #12 of 25 by export value; import-side #12

### Key metrics

- Export CAGR: 24.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6532 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +540.00% in FY 2021-22
- Contribution to Sub-Ch. 8711: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87119090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8711 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8711 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.40 | 0.0001% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.16% | +0.85 | #7305 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −31.43% | 0.01% | < ₹1 Crore | 0.0000% | −45.45% | 0.13% | +0.66 | #7650 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −6.25% | 0.01% | < ₹1 Crore | 0.0000% | +120.00% | 0.48% | +0.24 | #7745 |
| FY 2021-22 | 5.76 | 0.0002% | +540.00% | 0.03% | 1.80 | 0.0000% | +172.73% | 0.27% | +3.96 | #6188 |
| FY 2022-23 | 5.78 | 0.0002% | +0.35% | 0.03% | 3.22 | 0.0001% | +78.89% | 0.71% | +2.56 | #6296 |
| FY 2023-24 | 5.47 | 0.0002% | −5.36% | 0.02% | 1.58 | 0.0000% | −50.93% | 0.26% | +3.89 | #6479 |
| FY 2024-25 | 5.33 | 0.0001% | −2.56% | 0.02% | < ₹1 Crore | 0.0000% | −53.16% | 0.12% | +4.59 | #6532 |

- CAGR (7-year): exports 24.96%/yr, imports 5.07%/yr (consistently Surplus)

## Key trade insights: HSN Code 87119090 export-import analysis

### Consistent export growth: 24.96% CAGR over 7 years

India's exports under HSN Code 87119090 have grown at a compound annual rate of 24.96% over 7 fiscal years, rising from ₹1.40 Crore in FY 2018-19 to ₹5.33 Crore in FY 2024-25.

### HSN Code 87119090 ranked #6532 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87119090 ranks #6532 out of 12657 HSN codes by total export value. Within Sub-Chapter 8711, it ranks #12 of 25. By trade surplus, it ranks #3770 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 87119090 exports

The strongest single-year export movement for HSN Code 87119090 was recorded in FY 2021-22, when exports surged by 540.00% over the prior year.

### India maintains a trade surplus of ₹4.59 Crore in HSN Code 87119090 goods

In FY 2024-25, India's exports of ₹5.33 Cr exceeded imports of ₹0.74 Cr, resulting in a trade surplus of ₹4.59 Crore — ranking #3770 of 12657 by surplus magnitude.

### Import growth of 5.07% CAGR signals stable import dependency for Motorcycles and Cycles Fitted with Auxiliary Motor | Other

India's imports under HSN Code 87119090 have grown at 5.07% CAGR, reaching ₹0.74 Crore in FY 2024-25.

### HSN Code 87119090 contributes 0.02% of Sub-Chapter 8711 exports — ranked #12

Among the 25 HSN codes under Sub-Chapter 8711, HSN Code 87119090 ranks #12 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.12% share (rank #12).

## Related HSN Codes in Sub-Chapter 8711

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 87112029: Motor-cycles (50-250cc, other): Bike 50-250](https://busy.in/hsn/hsn-87112029/) | ₹19,314 Cr |
| #2 | [HSN Code 87113020: Motor-cycles (250-500cc): Bike 250-500](https://busy.in/hsn/hsn-87113020/) | ₹3,546 Cr |
| #3 | [HSN Code 87112019: Scooters (50-250cc, other): Scoot 50-250](https://busy.in/hsn/hsn-87112019/) | ₹3,187 Cr |
| #4 | [HSN Code 87114010: Motor-cycles (500-800cc): Bike 500-800](https://busy.in/hsn/hsn-87114010/) | ₹726 Cr |
| #5 | [HSN Code 87116010: With electric motor for propulsion: Motor Cycles](https://busy.in/hsn/hsn-87116010/) | ₹171 Cr |
| #6 | [HSN Code 87111090: Other Mopeds with Up to 50cc Engines](https://busy.in/hsn/hsn-87111090/) | ₹54 Cr |
| #7 | [HSN Code 87116020: With electric motor for propulsion: Scooters](https://busy.in/hsn/hsn-87116020/) | ₹40 Cr |
| #8 | [HSN Code 87116090: With electric motor for propulsion: Other](https://busy.in/hsn/hsn-87116090/) | ₹31 Cr |
| #9 | [HSN Code 87112099: Bike (50-250cc, Other)](https://busy.in/hsn/hsn-87112099/) | ₹29 Cr |
| #10 | [HSN Code 87112039: Moped (50-250cc, Other)9](https://busy.in/hsn/hsn-87112039/) | ₹11 Cr |
| #12 | HSN Code 87119090: Motorcycles and Cycles Fitted with Auxiliary Motor \| Other (this hsn code) | ₹5 Cr |