---
title: "HSN Code for Of A Kind Used On Motor Cycles | Other | HSN 40114090 GST Rate"
description: "Find HSN and GST Rates for 40114090 related to Of A Kind Used On Motor Cycles | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-40114090/"
---

# HSN Code 40114090: Of A Kind Used On Motor Cycles | Other

- [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 : Other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 40114090 ?

It includes Of A Kind Used On Motor Cycles | Other

### Can we claim ITC on inputs used to trade Of A Kind Used On Motor Cycles / Other?

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

### Any common misclassification issue with Of A Kind Used On Motor Cycles / Other?

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

### How much GST applies to Of A Kind Used On Motor Cycles / Other?

Under HSN 40114090, Of A Kind Used On Motor Cycles / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Of A Kind Used On Motor Cycles / Other?

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.

### How should mixed supplies be billed when Of A Kind Used On Motor Cycles / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of A Kind Used On Motor Cycles / Other; Nil for exempt items if applicable).

## India's trade performance: HSN Code 40114090 (FY 2024-25)

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

- Exports: ₹170 Cr (+3.57% YoY) — 0.0046% of India's total exports
- Imports: < ₹1 Crore (−32.99% YoY) — 0.0000% of India's total imports
- Trade balance: ₹169 Cr (Surplus); surplus rank #1256 of 12657 HSN codes
- Share of Sub-Chapter 4011: 0.68% of its exports; import side 0.04%
- Rank within Sub-Chapter 4011: #10 of 21 by export value; import-side #12

### Key metrics

- Export CAGR: 4.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2024 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +60.76% in FY 2022-23
- Contribution to Sub-Ch. 4011: 0.68% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 40114090

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 | 133.11 | 0.0058% | — | 1.03% | 14.97 | 0.0004% | — | 0.50% | +118.14 | #1702 |
| FY 2019-20 | 110.86 | 0.0050% | −16.72% | 0.86% | 5.16 | 0.0002% | −65.53% | 0.20% | +105.70 | #1906 |
| FY 2020-21 | 91.04 | 0.0042% | −17.88% | 0.65% | < ₹1 Crore | 0.0000% | −83.53% | 0.07% | +90.19 | #2181 |
| FY 2021-22 | 99.16 | 0.0032% | +8.92% | 0.47% | 2.12 | 0.0000% | +149.41% | 0.11% | +97.04 | #2424 |
| FY 2022-23 | 159.41 | 0.0044% | +60.76% | 0.69% | < ₹1 Crore | 0.0000% | −86.32% | 0.01% | +159.12 | #1981 |
| FY 2023-24 | 164.03 | 0.0045% | +2.90% | 0.71% | < ₹1 Crore | 0.0000% | +234.48% | 0.04% | +163.06 | #2006 |
| FY 2024-25 | 169.89 | 0.0046% | +3.57% | 0.68% | < ₹1 Crore | 0.0000% | −32.99% | 0.04% | +169.24 | #2024 |

- CAGR (7-year): exports 4.15%/yr, imports -40.71%/yr (consistently Surplus)

## Key trade insights: HSN Code 40114090 export-import analysis

### Consistent export growth: 4.15% CAGR over 7 years

India's exports under HSN Code 40114090 have grown at a compound annual rate of 4.15% over 7 fiscal years, rising from ₹133.11 Crore in FY 2018-19 to ₹169.89 Crore in FY 2024-25.

### HSN Code 40114090 ranked #2024 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 40114090 ranks #2024 out of 12657 HSN codes by total export value. Within Sub-Chapter 4011, it ranks #10 of 21. By trade surplus, it ranks #1256 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 40114090 exports

The strongest single-year export movement for HSN Code 40114090 was recorded in FY 2022-23, when exports surged by 60.76% over the prior year.

### India maintains a trade surplus of ₹169.24 Crore in HSN Code 40114090 goods

In FY 2024-25, India's exports of ₹169.89 Cr exceeded imports of ₹0.65 Cr, resulting in a trade surplus of ₹169.24 Crore — ranking #1256 of 12657 by surplus magnitude.

### Import growth of -40.71% CAGR signals stable import dependency for Of A Kind Used On Motor Cycles | Other

India's imports under HSN Code 40114090 have grown at -40.71% CAGR, reaching ₹0.65 Crore in FY 2024-25.

### HSN Code 40114090 contributes 0.68% of Sub-Chapter 4011 exports — ranked #10

Among the 21 HSN codes under Sub-Chapter 4011, HSN Code 40114090 ranks #10 by export value — accounting for 0.68% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #12).

## 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 (this hsn code) | ₹170 Cr |