Transport, travel and auto

GST invoice format for a two-wheeler dealer (bike showroom)

A two-wheeler showroom sells motorcycles and scooters under HSN 8711, which attract 18% up to 350 cc and 40% above 350 cc from 22 September 2025, while electric scooters attract 5%. The sale invoice must show the model, engine capacity, chassis and engine numbers, colour, and the ex-showroom price, with accessories, helmets and extended warranty on separate lines. RTO registration fees and insurance premiums collected for the customer should appear below the taxable value as amounts paid on the buyer's behalf.

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Sample two-wheeler dealer invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Motorcycle 125 cc, drum brake, black (chassis/engine as per annexure)	8711	1 NOS	82,000.00	82,000.00	18%
Motorcycle 400 cc, ABS, red	8711	1 NOS	2,45,000.00	2,45,000.00	40%
Electric scooter, 3 kWh battery	8711	1 NOS	98,000.00	98,000.00	5%
Helmet, ISI marked, full face	6506	1 PCS	1,650.00	1,650.00	18%
Seat cover and leg guard set	8714	1 SET	1,800.00	1,800.00	18%
Taxable value				₹4,28,450.00
GST (CGST + SGST, or IGST if inter-state)				₹1,18,281.00
Invoice total				₹5,46,731.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a two-wheeler dealer invoice needs

Chassis (VIN) and engine number: Each bike is a unique item. The RTO, the financier and the insurer all need these numbers, and they are the only reliable way to link the invoice to the vehicle.
Engine capacity in cc: The rate is 18% for motorcycles up to 350 cc and 40% above 350 cc. Printing the cc on the invoice justifies the rate applied for every model.
Colour and model variant: Variants such as disc or drum brake and alloy or spoke wheels change the price. Showing them avoids disputes at delivery and helps stock reconciliation.
Hypothecation to financier: Most bikes are bought on loan. Noting the financier's name supports the registration certificate entry and makes the invoice acceptable for loan disbursement.
RTO and insurance collected on customer's behalf: Registration fees, road tax and insurance premiums are paid to third parties. Listing them separately, outside the taxable value, prevents GST from being charged on them.
Helmet supplied with vehicle: Motor vehicle rules require dealers to supply protective headgear with two-wheelers. Bill it as its own line, whether free or charged, so stock and tax are recorded correctly.

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)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a two-wheeler dealer

The 350 cc line for motorcycles

Notification 9/2025-CT(Rate) places motorcycles including mopeds up to 350 cc at 18% and motorcycles above 350 cc at 40%. The PIB FAQs confirm that 350 cc bikes themselves fall in the 18% group. Dealers selling premium bikes above that line must charge 40%, with no compensation cess, and should make sure their model master stores the exact cc so the rate cannot slip.

Electric two-wheelers at 5%

Electrically operated vehicles, including two- and three-wheeled electric vehicles, are in Schedule I at 5%. A showroom selling both petrol and electric scooters will have 5% and 18% lines on different invoices. Accessories and parts sold separately for electric scooters, such as a spare charger, follow their own HSN: chargers for electric vehicles are listed at 5%, while other accessories are generally 18%.

Parts and accessories of 8711

Parts and accessories of motorcycles under heading 8714 moved from 28% to 18%. Leg guards, seat covers, crash guards and mirrors sold with a new bike are separate supplies of goods. Bundling them into the bike price at the bike's rate is wrong when the bike is 40% or 5% and the accessories are 18%; list them separately.

Pure agent amounts and the vehicle price

Road tax and registration charges paid to the RTO, and insurance premium paid to an insurer on the buyer's behalf, can be excluded from the dealer's taxable value if they meet the pure agent conditions in Rule 33. Handling charges or fees for registration that the dealer keeps are taxable. Customers often see a single on-road price, so the invoice must break it down.

TCS, discounts and exchange bikes

Exchange offers are common: the customer hands over an old bike and the dealer gives a price reduction. The new bike is still taxed on its full transaction value, while the old bike is a separate purchase by the dealer, usually from an unregistered individual. Cash discounts shown on the invoice at the time of sale reduce the taxable value, but post-sale schemes and manufacturer support follow the conditions of section 15. Record the exchange separately so the invoice price is not understated.

Common billing mistakes

Charging 18% on a 390 cc or 450 cc motorcycle that falls in the 40% category above 350 cc.
Adding RTO tax and insurance into the taxable value and charging GST on them.
Leaving out chassis and engine numbers, so the RTO and financier reject the invoice.
Taxing a free helmet or accessory kit as if it had no value instead of recording it properly.

Two-Wheeler Dealer GST invoice: FAQ

What is the GST rate on motorcycles after September 2025?

Motorcycles and scooters up to 350 cc attract 18% and those above 350 cc attract 40%, according to Notification 9/2025-CT(Rate). Electric two-wheelers attract 5%. The rates apply from 22 September 2025.

What HSN code applies to motorcycles and scooters?

Motorcycles, mopeds and scooters fall under HSN 8711, which also covers electric two-wheelers by subheading. Parts and accessories of these vehicles fall under 8714 and are taxed at 18%.

Can a dealer include handling charges in the on-road price?

A dealer can charge a handling or logistics fee, but it is the dealer's own consideration and must carry GST at the rate of the vehicle or as a separate service. It cannot be shown as a pure agent reimbursement because the dealer keeps it.

Does a two-wheeler dealer need e-invoicing?

E-invoicing applies when the dealer's aggregate turnover exceeds the notified limit, currently ₹5 crore, for B2B invoices. Sales to individual customers are B2C and do not need an IRN, but the same dealer's sales to fleet buyers do.

Is the extended warranty taxed with the bike?

An extended warranty sold as a separate product is a service and carries its own 18% rate. It should be a separate line, because the bike may be at 5%, 18% or 40% depending on its type.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · PIB — FAQs on GST rate changes from 22 September 2025 · GST Council — Press release, 56th meeting recommendations (rate changes)

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