---
title: "HSN Code for Motor scooter tyres | HSN 40114020 GST Rate"
description: "Find HSN and GST Rates for 40114020 related to Motor scooter tyres with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40114020/"
---

# HSN Code 40114020: Motor scooter tyres

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 40: Rubber and Articles Thereof](https://busy.in/hsn/chapter-40/)
- [Sub-chapter 4011: Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a kind used on motor cycles : For motor scooters | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 40114020 ?

It includes Motor scooter tyres

### Does packaging or labelling change the GST for Motor scooter tyres?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Motor scooter tyres?

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

### How much GST applies to Motor scooter tyres?

Under HSN 40114020, Motor scooter tyres attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Motor scooter tyres?

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.

### Any common misclassification issue with Motor scooter tyres?

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

## India's trade performance: HSN Code 40114020 (FY 2024-25)

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

- Exports: ₹133 Cr (+35.70% YoY) — 0.0036% of India's total exports
- Imports: ₹3 Cr (−30.11% YoY) — 0.0001% of India's total imports
- Trade balance: ₹130 Cr (Surplus); surplus rank #1426 of 12657 HSN codes
- Share of Sub-Chapter 4011: 0.53% of its exports; import side 0.21%
- Rank within Sub-Chapter 4011: #11 of 21 by export value; import-side #10

### Key metrics

- Export CAGR: 39.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2304 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +147.55% in FY 2021-22
- Contribution to Sub-Ch. 4011: 0.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40114020

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. 4011 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4011 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 18.00 | 0.0008% | — | 0.14% | < ₹1 Crore | 0.0000% | — | 0.02% | +17.44 | #4237 |
| FY 2019-20 | 22.78 | 0.0010% | +26.56% | 0.18% | < ₹1 Crore | 0.0000% | +17.86% | 0.03% | +22.12 | #3944 |
| FY 2020-21 | 15.08 | 0.0007% | −33.80% | 0.11% | < ₹1 Crore | 0.0000% | −71.21% | 0.01% | +14.89 | #4571 |
| FY 2021-22 | 37.33 | 0.0012% | +147.55% | 0.18% | < ₹1 Crore | 0.0000% | −73.68% | 0.00% | +37.28 | #3769 |
| FY 2022-23 | 70.89 | 0.0020% | +89.90% | 0.31% | 7.65 | 0.0001% | +15,200.00% | 0.36% | +63.24 | #3017 |
| FY 2023-24 | 97.90 | 0.0027% | +38.10% | 0.42% | 4.65 | 0.0001% | −39.22% | 0.18% | +93.25 | #2602 |
| FY 2024-25 | 132.85 | 0.0036% | +35.70% | 0.53% | 3.25 | 0.0001% | −30.11% | 0.21% | +129.60 | #2304 |

- CAGR (7-year): exports 39.53%/yr, imports 34.05%/yr (consistently Surplus)

## Key trade insights: HSN Code 40114020 export-import analysis

### Consistent export growth: 39.53% CAGR over 7 years

India's exports under HSN Code 40114020 have grown at a compound annual rate of 39.53% over 7 fiscal years, rising from ₹18.00 Crore in FY 2018-19 to ₹132.85 Crore in FY 2024-25.

### HSN Code 40114020 ranked #2304 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40114020 ranks #2304 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #11 of 21. By trade surplus, it ranks #1426 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 40114020 exports

The strongest single-year export movement for HSN Code 40114020 was recorded in FY 2021-22, when exports surged by 147.55% over the prior year.

### India maintains a trade surplus of ₹129.60 Crore in HSN Code 40114020 goods

In FY 2024-25, India's exports of ₹132.85 Cr exceeded imports of ₹3.25 Cr, resulting in a trade surplus of ₹129.60 Crore — ranking #1426 of 12657 by surplus magnitude.

### Import growth of 34.05% CAGR signals rising demand for Motor scooter tyres

India's imports under HSN Code 40114020 have grown at 34.05% CAGR, reaching ₹3.25 Crore in FY 2024-25.

### HSN Code 40114020 contributes 0.53% of Sub-Chapter 4011 exports — ranked #11

Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40114020 ranks #11 by export value — accounting for 0.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #10).

## Related HSN Codes in Sub-Chapter 4011

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 40117000: Agricultural tires](https://busy.in/hsn/hsn-40117000/) | ₹9,834 Cr |
| #2 | [HSN Code 40118000: Tyres for Construction/Mining/Industrial Vehicles](https://busy.in/hsn/hsn-40118000/) | ₹5,256 Cr |
| #3 | [HSN Code 40112010: Of a kind used on buses or lorries](https://busy.in/hsn/hsn-40112010/) | ₹4,380 Cr |
| #4 | [HSN Code 40111010: Radial Tyres (Motor Cars)](https://busy.in/hsn/hsn-40111010/) | ₹1,894 Cr |
| #5 | [HSN Code 40112090: Bus/lorry parts: Other](https://busy.in/hsn/hsn-40112090/) | ₹1,797 Cr |
| #6 | [HSN Code 40114010: Of a kind used on motor cycles: For motor cycles](https://busy.in/hsn/hsn-40114010/) | ₹754 Cr |
| #7 | [HSN Code 40111090: Motor Car Rubber Tyres & Tubes: Other Types](https://busy.in/hsn/hsn-40111090/) | ₹305 Cr |
| #8 | [HSN Code 40115090: Tyres (Bicycles/Rickshaws)](https://busy.in/hsn/hsn-40115090/) | ₹298 Cr |
| #9 | [HSN Code 40119000: Other Pneumatic Tyres: Excluding Bicycle, Rickshaw & Aircraft](https://busy.in/hsn/hsn-40119000/) | ₹219 Cr |
| #10 | [HSN Code 40114090: Of A Kind Used On Motor Cycles \| Other](https://busy.in/hsn/hsn-40114090/) | ₹170 Cr |
| #11 | HSN Code 40114020: Motor scooter tyres (this hsn code) | ₹133 Cr |