---
title: "8714 HSN Code | HSN Code for Parts & Accessories Of Motorcycles in India"
description: "Know more about 8714 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8714 covering Parts & Accessories Of Motorcycles."
canonical: "https://busy.in/hsn/sub-chapter-8714/"
---

# HSN Sub-chapter 8714: Parts & Accessories Of Motorcycles

Parts and accessories of vehicles of headings 8711 to 8713

Part of [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 87141010 | [Motorcycles/Mopeds \| Saddles](https://busy.in/hsn/hsn-87141010/) |
| 87141090 | [Of Motorcycles (Including Mopeds)](https://busy.in/hsn/hsn-87141090/) |
| 87142010 | [Mechanically propelled carriage parts](https://busy.in/hsn/hsn-87142010/) |
| 87142020 | [Non-mechanical carriages for disabled](https://busy.in/hsn/hsn-87142020/) |
| 87142090 | [Carriages for disabled persons: Other](https://busy.in/hsn/hsn-87142090/) |
| 87149100 | [Other : Frames and forks, and parts thereof](https://busy.in/hsn/hsn-87149100/) |
| 87149210 | [Other : Wheel rims and spokes : Bicycle rims](https://busy.in/hsn/hsn-87149210/) |
| 87149220 | [Other : Wheel rims and spokes : Bicycle spokes](https://busy.in/hsn/hsn-87149220/) |
| 87149290 | [Other \| Wheel Rims And Spokes](https://busy.in/hsn/hsn-87149290/) |
| 87149310 | [Bicycle Hubs (Non-Braking)](https://busy.in/hsn/hsn-87149310/) |
| 87149320 | [Bicycle Freewheels](https://busy.in/hsn/hsn-87149320/) |
| 87149390 | [Hubs & Free-Wheel Sprocket Wheels](https://busy.in/hsn/hsn-87149390/) |
| 87149400 | [Other Brakes & Parts (Non-Coaster/Hub)](https://busy.in/hsn/hsn-87149400/) |
| 87149510 | [Other : Saddles : Bicycle saddles](https://busy.in/hsn/hsn-87149510/) |
| 87149590 | [Other : Saddles : Other](https://busy.in/hsn/hsn-87149590/) |
| 87149600 | [Other : Pedals and crank-gear, and parts thereof](https://busy.in/hsn/hsn-87149600/) |
| 87149910 | [Other \| Other \| Bicycle Chains](https://busy.in/hsn/hsn-87149910/) |
| 87149920 | [Other \| Other \| Bicycle Wheels](https://busy.in/hsn/hsn-87149920/) |
| 87149990 | [Other Parts & Accessories for Motorcycles, Bicycles & Similar](https://busy.in/hsn/hsn-87149990/) |

## Frequently asked questions

### What products are classified under HSN 8714

It includes Parts & Accessories Of Motorcycles

### What misclassification mistakes happen with Parts & Accessories Of Motorcycles?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Can I claim ITC on inputs and services used for Parts & Accessories Of Motorcycles?

If your outward supply of Parts & Accessories Of Motorcycles is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### How do I bill a kit or combo that includes Parts & Accessories Of Motorcycles?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### What are the e‑way bill and e‑invoice points while moving Parts & Accessories Of Motorcycles?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### How should I document Parts & Accessories Of Motorcycles sent for job work?

Use a delivery challan for sending Parts & Accessories Of Motorcycles to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 8714 (FY 2024-25)

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

- Exports: ₹9,586 Cr (+18.96% YoY) — 0.2588% of India's total exports
- Imports: ₹4,808 Cr (+36.18% YoY) — 0.0788% of India's total imports
- Trade balance: ₹4,778 Cr (Surplus); surplus rank #76 of 1233 sub-chapters
- Share of Chapter 87: 5.00% of its exports; import side 6.88%
- Rank within Chapter 87: #6 of 16 by export value; import-side #3

### Key metrics

- Export CAGR: 13.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #70 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +40.45% in FY 2021-22
- Contribution to Ch. 87: 5.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8714

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 Ch. 87 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 87 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4,403.65 | 0.1919% | — | 3.48% | 4,875.62 | 0.1358% | — | 11.33% | −471.97 | #95 |
| FY 2019-20 | 4,628.89 | 0.2096% | +5.11% | 3.91% | 3,262.27 | 0.0972% | −33.09% | 8.79% | +1,366.62 | #87 |
| FY 2020-21 | 5,222.05 | 0.2428% | +12.81% | 5.19% | 3,705.85 | 0.1272% | +13.60% | 10.85% | +1,516.20 | #77 |
| FY 2021-22 | 7,334.47 | 0.2337% | +40.45% | 4.98% | 4,536.71 | 0.0993% | +22.42% | 9.59% | +2,797.76 | #73 |
| FY 2022-23 | 7,398.27 | 0.2043% | +0.87% | 4.34% | 4,123.23 | 0.0717% | −9.11% | 7.12% | +3,275.04 | #88 |
| FY 2023-24 | 8,058.12 | 0.2227% | +8.92% | 4.66% | 3,530.82 | 0.0629% | −14.37% | 5.61% | +4,527.30 | #78 |
| FY 2024-25 | 9,586.17 | 0.2588% | +18.96% | 5.00% | 4,808.19 | 0.0788% | +36.18% | 6.88% | +4,777.98 | #70 |

- CAGR (7-year): exports 13.84%/yr, imports -0.23%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8714 export-import analysis

### Consistent export growth: 13.84% CAGR over 7 years

India's exports under HSN Sub-Chapter 8714 have grown at a compound annual rate of 13.84% over 7 fiscal years, rising from ₹4,403.65 Crore in FY 2018-19 to ₹9,586.17 Crore in FY 2024-25.

### HSN Sub-Chapter 8714 ranked #70 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8714 ranks #70 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #6 of 16. By trade surplus, it ranks #76 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8714 exports

The strongest single-year export movement for HSN Sub-Chapter 8714 was recorded in FY 2021-22, when exports surged by 40.45% over the prior year.

### India maintains a trade surplus of ₹4,777.98 Crore in HSN Sub-Chapter 8714 goods

In FY 2024-25, India's exports of ₹9,586.17 Cr exceeded imports of ₹4,808.19 Cr, resulting in a trade surplus of ₹4,777.98 Crore — ranking #76 of 1233 by surplus magnitude.

### Import growth of -0.23% CAGR signals stable import dependency for Parts & Accessories Of Motorcycles

India's imports under HSN Sub-Chapter 8714 have grown at -0.23% CAGR, reaching ₹4,808.19 Crore in FY 2024-25.

### HSN Sub-Chapter 8714 contributes 5.00% of Chapter 87 exports — ranked #6

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8714 ranks #6 by export value — accounting for 5.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.88% share (rank #3).

## Related Sub-Chapters in Chapter 87

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8708: Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) | ₹63,496 Cr |
| #2 | [HSN Sub-Chapter 8703: Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) | ₹61,234 Cr |
| #3 | [HSN Sub-Chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) | ₹27,132 Cr |
| #4 | [HSN Sub-Chapter 8704: Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) | ₹12,917 Cr |
| #5 | [HSN Sub-Chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) | ₹9,730 Cr |
| #6 | HSN Sub-Chapter 8714: Parts & Accessories Of Motorcycles (this hsn sub-chapter) | ₹9,586 Cr |
| #7 | [HSN Sub-Chapter 8706: Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) | ₹2,386 Cr |
| #8 | [HSN Sub-Chapter 8716: Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) | ₹1,702 Cr |
| #9 | [HSN Sub-Chapter 8702: Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) | ₹1,517 Cr |
| #10 | [HSN Sub-Chapter 8712: Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) | ₹599 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8701 | [Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) |
| 8702 | [Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) |
| 8703 | [Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) |
| 8704 | [Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) |
| 8705 | [Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) |
| 8706 | [Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) |
| 8707 | [Motor vehicle bodies](https://busy.in/hsn/sub-chapter-8707/) |
| 8708 | [Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) |
| 8709 | [Works Trucks, Self-Propelled, Parts](https://busy.in/hsn/sub-chapter-8709/) |
| 8710 | [Armoured fighting vehicles](https://busy.in/hsn/sub-chapter-8710/) |
| 8711 | [Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) |
| 8712 | [Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) |
| 8713 | [Disabled person transport](https://busy.in/hsn/sub-chapter-8713/) |
| 8715 | [Baby carriages](https://busy.in/hsn/sub-chapter-8715/) |
| 8716 | [Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) |