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Automobile12% GST RateUpdated July 2026

Calculate GST for Bicycles

Calculate GST on passenger bicycles, non-motorized cycles, trikes, and cycle spare parts.

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Quick Summary

HSN/SAC Code#8712
Tax CategoryAutomobile
ITC EligibilityEligible for delivery businesses and rental service operators
Effective DateJuly 1, 2017
Applicable Tax
12%
Standard GST RateHSN Code 8712

GST Rate Explanation

Standard passenger cycles (HSN 8712) attract a low tax slab of 12% to support clean, eco-friendly mobility and keep cycles accessible for lower-income commuters.

Calculation Mode
Net Amount (Before Tax)₹10,000.00
CGST (Central Tax) (6.0%)₹600.00
SGST (State Tax) (6.0%)₹600.00
Total GST (12%)₹1,200.00
Gross Amount₹11,200.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation
CGST (Central Tax): 6.0%
SGST (State Tax): 6.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 12% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax SlabCGST (Central)SGST (State)IGST (Integrated)Notes
0%0.0%0.0%0.0%Exempted / Nil rated goods
5%2.5%2.5%5.0%Essential items & services
12%6.0%6.0%12.0%Standard reduced rate items
18%9.0%9.0%18.0%Standard general rate items
28%14.0%14.0%28.0%Luxury / Sin goods & services

GST Calculation Examples

Standard city commute bicycle

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹6,500.00

GST (12%): ₹780.00

Total: ₹7,280.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹6,500.00

Base Amount: ₹5,803.57

GST Included: ₹696.43

Geared alloy mountain bike (MTB)

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹22,000.00

GST (12%): ₹2,640.00

Total: ₹24,640.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹22,000.00

Base Amount: ₹19,642.86

GST Included: ₹2,357.14

Frequently Asked Questions

Government References & Notifications

Tax Disclaimer Notice

Motorized or electric helper cycles (e-bikes) are classified differently and carry a concession rate of 5%.

Last updated: July 2026