--- title: "HSN Code for Other | For Motor Cycle | HSN 40139020 GST Rate" description: "Find HSN and GST Rates for 40139020 related to Other | For Motor Cycle with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-40139020/" --- # HSN Code 40139020: Other | For Motor Cycle - [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 4013: Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : For motor cycle | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 40139020 ? It includes Other | For Motor Cycle ### Do e‑way bill and e‑invoice apply for Other / For Motor Cycle? 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. ### How should mixed supplies be billed when Other / For Motor Cycle is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / For Motor Cycle; Nil for exempt items if applicable). ### Any common misclassification issue with Other / For Motor Cycle? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Other / For Motor Cycle? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other / For Motor Cycle? 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 much GST applies to Other / For Motor Cycle? Under HSN 40139020, Other / For Motor Cycle attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 40139020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹61 Cr (+8.79% YoY) — 0.0016% of India's total exports - Imports: ₹3 Cr (−21.57% YoY) — 0.0001% of India's total imports - Trade balance: ₹57 Cr (Surplus); surplus rank #2056 of 12657 HSN codes - Share of Sub-Chapter 4013: 7.83% of its exports; import side 15.54% - Rank within Sub-Chapter 4013: #5 of 10 by export value; import-side #2 ### Key metrics - Export CAGR: 15.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3355 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +45.22% in FY 2021-22 - Contribution to Sub-Ch. 4013: 7.83% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 40139020 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. 4013 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4013 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 25.19 | 0.0011% | — | 4.94% | 23.74 | 0.0007% | — | 61.03% | +1.45 | #3796 | | FY 2019-20 | 29.56 | 0.0013% | +17.35% | 5.18% | 15.85 | 0.0005% | −33.24% | 48.12% | +13.71 | #3610 | | FY 2020-21 | 29.90 | 0.0014% | +1.15% | 4.99% | 3.32 | 0.0001% | −79.05% | 24.50% | +26.58 | #3666 | | FY 2021-22 | 43.42 | 0.0014% | +45.22% | 5.79% | 3.29 | 0.0001% | −0.90% | 9.19% | +40.13 | #3563 | | FY 2022-23 | 43.35 | 0.0012% | −0.16% | 6.24% | 2.71 | 0.0000% | −17.63% | 26.83% | +40.64 | #3669 | | FY 2023-24 | 55.63 | 0.0015% | +28.33% | 7.36% | 4.45 | 0.0001% | +64.21% | 33.46% | +51.18 | #3376 | | FY 2024-25 | 60.52 | 0.0016% | +8.79% | 7.83% | 3.49 | 0.0001% | −21.57% | 15.54% | +57.03 | #3355 | - CAGR (7-year): exports 15.73%/yr, imports -27.35%/yr (consistently Surplus) ## Key trade insights: HSN Code 40139020 export-import analysis ### Consistent export growth: 15.73% CAGR over 7 years India's exports under HSN Code 40139020 have grown at a compound annual rate of 15.73% over 7 fiscal years, rising from ₹25.19 Crore in FY 2018-19 to ₹60.52 Crore in FY 2024-25. ### HSN Code 40139020 ranked #3355 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 40139020 ranks #3355 out of 12657 HSN codes by total export value. Within Sub-Chapter 4013, it ranks #5 of 10. By trade surplus, it ranks #2056 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 40139020 exports The strongest single-year export movement for HSN Code 40139020 was recorded in FY 2021-22, when exports surged by 45.22% over the prior year. ### India maintains a trade surplus of ₹57.03 Crore in HSN Code 40139020 goods In FY 2024-25, India's exports of ₹60.52 Cr exceeded imports of ₹3.49 Cr, resulting in a trade surplus of ₹57.03 Crore — ranking #2056 of 12657 by surplus magnitude. ### Import growth of -27.35% CAGR signals stable import dependency for Other | For Motor Cycle India's imports under HSN Code 40139020 have grown at -27.35% CAGR, reaching ₹3.49 Crore in FY 2024-25. ### HSN Code 40139020 contributes 7.83% of Sub-Chapter 4013 exports — ranked #5 Among the 10 HSN codes under Sub-Chapter 4013, HSN Code 40139020 ranks #5 by export value — accounting for 7.83% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.54% share (rank #2). ## Related HSN Codes in Sub-Chapter 4013 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 40131020: Documentary Short Films (35mm)](https://busy.in/hsn/hsn-40131020/) | ₹204 Cr | | #2 | [HSN Code 40132000: Of A Kind Used On Bicycles](https://busy.in/hsn/hsn-40132000/) | ₹202 Cr | | #3 | [HSN Code 40139090: Rubber Inner Tubes \| Other](https://busy.in/hsn/hsn-40139090/) | ₹132 Cr | | #4 | [HSN Code 40131010: Tubes and Hoses of Vulcanized Rubber](https://busy.in/hsn/hsn-40131010/) | ₹82 Cr | | #5 | HSN Code 40139020: Other \| For Motor Cycle (this hsn code) | ₹61 Cr | | #6 | [HSN Code 40139030: Other : For off the road vehicles, not elsewhere specified or included](https://busy.in/hsn/hsn-40139030/) | ₹44 Cr | | #7 | [HSN Code 40139041: Other \| For Tractors](https://busy.in/hsn/hsn-40139041/) | ₹23 Cr | | #8 | [HSN Code 40139050: Tyres for Cycle Rickshaws/Powered Three-Wheelers](https://busy.in/hsn/hsn-40139050/) | ₹13 Cr | | #9 | [HSN Code 40139049: Other \| For Tractors](https://busy.in/hsn/hsn-40139049/) | ₹12 Cr | | #10 | [HSN Code 40139010: Other \| For Aircraft](https://busy.in/hsn/hsn-40139010/) | < ₹1 Crore |