GST invoice format for a bicycle shop (cycle store)
A cycle shop invoice became simpler in September 2025, when bicycles and their parts moved from 12% to 5%. Non-motorised bicycles of heading 8712, their parts and accessories of 8714, and bicycle tyres and tubes are now at 5%, while helmets, locks and bicycle pumps stay at 18%. The bill should show model, frame size and frame number, gear and wheel size, assembly and first-service terms, and keep accessories on their own lines.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a bicycle shop invoice needs
Frame number
Each bicycle frame carries a unique number. Printing it on the bill supports warranty claims, insurance and police complaints if the cycle is stolen, and links the cycle to the dealer's stock records.
Model, frame size and wheel size
Bicycles are sold by frame size and wheel diameter, from 16-inch kids' cycles to 29-inch mountain bikes. These details confirm the right size was supplied for the rider.
Gearing and brake type
Single speed or geared, rim or disc brakes: these specifications drive price and warranty terms. Recording them avoids disputes about which variant was promised. for later servicing.
Assembly and free service
Cycles are assembled at the shop and usually come with free first services. Stating the free service schedule on the bill sets expectations and supports later service visits without extra charge.
Accessories as separate lines
Helmets, locks, lights and pumps are often added at sale. Listing each on its own line with HSN keeps 18% accessories from being billed at the 5% cycle rate.
Electric or non-motorised
Electric cycles are classified differently from ordinary bicycles. Marking each cycle as non-motorised or electric on the bill explains the heading and rate charged. It prevents mistakes later.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
The 56th GST Council moved bicycles from 12% to 5%. Notification 9/2025-Central Tax (Rate) lists bicycles and other cycles including delivery tricycles, not motorised, under 8712 and parts and accessories of such cycles under 8714 in the 5% schedule, and a separate 5% entry covers pneumatic tyres and inner tubes of rubber used on bicycles and cycle-rickshaws under 4011 and 4013. A cycle shop's core range is therefore at 5%, which also lowers the price of replacement parts like chains, freewheels, rims and brake sets. Shops that still carry old 12% rates in their software are over-charging on every sale and service bill.
Accessories that stay at 18%
Not everything sold in a cycle shop qualifies as a bicycle part under 8714. Helmets are headgear of heading 6506, locks are of 8301 and bicycle pumps are listed under 8414 20 10, and Notification 9/2025 keeps all three in the 18% schedule. Bicycle lights, bottles and cycling apparel each follow their own headings, with cycling jerseys subject to the 2,500 rupee apparel test. Because these items are usually sold with a new cycle, a combined price for a cycle with helmet and lock is a mixed supply that would be taxed at 18%. List accessories separately to keep the cycle at 5%.
Electric cycles and motorised cycles
Heading 8711 covers motorcycles and cycles fitted with an auxiliary motor, which are not ordinary bicycles under 8712 and do not get the bicycle entry. Notification 9/2025 has a separate 5% entry for electrically operated vehicles of chapter 87, defined as vehicles run solely on electrical energy from an external source or batteries. Whether a particular pedal-assist e-cycle meets that definition depends on its design, so confirm its classification from the manufacturer's invoice and keep that document on file. Never put an e-cycle on the ordinary bicycle item code simply because both are sold side by side.
Repairs and service jobs
Many cycle shops run a workshop. A repair job that fits new parts and charges labour involves both goods and services. Where parts are billed at their price and labour is billed separately, each line carries its own rate: parts at 5% and labour as a repair service under its own SAC and rate. Where a fixed price is charged for a service package with parts, check whether it is a composite supply and which element is the principal supply. Free services promised at the time of sale are part of the cycle's price and need no separate tax.
Common billing mistakes
✕Continuing to bill bicycles and spare parts at 12% after the 22 September 2025 cut to 5% for cycles of heading 8712.
✕Billing helmets, locks and pumps at the 5% cycle rate because they were sold together with a new bicycle. in the shop.
✕Putting electric cycles on the ordinary bicycle item code without checking their classification under chapter 87. and the rate that applies to them.
✕Omitting the frame number, leaving the customer without proof of ownership for theft complaints and warranty claims. of the cycle.
Bicycle shop GST invoice: FAQ
What is the GST rate on bicycles?
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Non-motorised bicycles of heading 8712, including kids' cycles and delivery tricycles, are taxed at 5% from 22 September 2025, down from 12%. Bicycle parts and accessories of heading 8714 and bicycle tyres and tubes are also at 5%. Kids' tricycles that are toys follow the toy entries instead.
Are cycle helmets taxed at the bicycle rate?
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No. Helmets are headgear of heading 6506 and remain at 18%. Locks and bicycle pumps are also at 18%. Bill them on separate lines with their own HSN so that the 5% cycle rate applies only to the bicycle and its genuine parts.
What is the GST rate on electric cycles?
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Electric cycles are not covered by the 5% entry for non-motorised bicycles of 8712. Electrically operated vehicles of chapter 87 have their own 5% entry, but whether a given e-cycle qualifies depends on its classification. Follow the manufacturer's HSN and keep their invoice as support.
Should the frame number be printed on a cycle bill?
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GST law does not require it, but it is the best proof that a specific bicycle was sold to the customer. Brands use it for warranty, insurers for claims, and police for theft reports. Treat it as a standard field on every bicycle invoice.