HSN Code 8712 — Bicycles
HSN code 8712 covers Bicycles and Other Cycles (Including Delivery Tricycles), Not Motorised. Under GST 2.0 (effective 22 September 2025), HSN 8712 (bicycles) is taxed at 5% GST. This code falls under Chapter 87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 8712 at a glance
| HSN Code | 8712 |
| Description | Bicycles and Other Cycles (Including Delivery Tricycles), Not Motorised |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
| Heading | 8712 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 8712
HSN heading 8712 covers bicycles and other cycles that move purely by human power, including delivery tricycles used by neighbourhood dairies, bakeries and courier services. Think of standard roadster bicycles, mountain bikes, BMX and racing cycles, children's bicycles, tandem cycles and three-wheeled cargo or delivery tricycles — all of them sit here as long as they are NOT fitted with a motor. The moment a cycle is fitted with an auxiliary motor (electric or otherwise), it shifts out of 8712 into a different heading for motorised cycles, so dealers stocking both pedal cycles and e-bikes should not put them on the same HSN line. Under GST 2.0 (effective 22 September 2025), goods of heading 8712 attract 5% GST, which sits in the merit-rate slab meant to keep everyday mobility affordable. On a tax invoice this 4-digit heading is enough for sellers up to Rs 5 crore turnover; larger dealers must drill down to the 6-digit sub-code (which distinguishes, broadly, cycles without ball bearings from those with). The same code flows into the HSN summary of GSTR-1 and onto e-way bills for stock transfers and dealer despatches. Parts and accessories — frames, tyres, saddles, chains — are classified separately, not under 8712.
Sub-classifications under HSN 8712
3 more specific 6- and 8-digit codes fall under 8712 (bicycles). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 871200 | Bicycles and Other Cycles (Including Delivery Tricycles), Not Motorised : | 5% |
| 87120010 | Bicycles | 5% |
| 87120090 | Other | 5% |
Frequently Asked Questions
Does the 5% GST rate under HSN 8712 apply to electric bicycles and e-rickshaws as well?
How should a Mumbai cycle dealer show HSN 8712 on the tax invoice and in GSTR-1?
What is the HSN code for bicycles?
What is the GST rate on bicycles?
Which chapter does HSN code 8712 belong to?
Is the HSN code 8712 mandatory on invoices for bicycles?
Related HSN codes in Chapter 87
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