HSN Code 87131010: Non-mechanical wheelchairs

HSN Code 87131010 represents Non-mechanical wheelchairs under GST classification. This code helps businesses identify Non-mechanical wheelchairs correctly for billing, taxation, and trade. With HSN Code 87131010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-mechanical wheelchairs.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
87	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof	8713	Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled	Not mechanically propelled : Wheel chairs for invalid CESS: Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles)	2.5%	2.5%	5%	See note

Description of goods

Not mechanically propelled : Wheel chairs for invalid

Chapter

87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Sub Chapter

8713 – Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled

CGST 2.5%

SGST 2.5%

IGST 5%

CESS Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles)

HSN Code	Description
87131090	Not mechanically propelled : Other
87139010	Other : Wheel chairs for invalid
87139090	Other : Other

HSN Code 87131090

Not mechanically propelled : Other

HSN Code 87139010

Other : Wheel chairs for invalid

HSN Code 87139090

Other : Other

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Order Number	Description
KAR ADRG 32/2020	M/S. Sai Motors (AAR (Authority For Advance Ruling), Karnataka)

Order No. KAR ADRG 32/2020

M/S. Sai Motors (AAR (Authority For Advance Ruling), Karnataka)

What products are classified under HSN 87131010 ?

It includes Non-mechanical carriages for disabled

Does packaging or labelling change the GST for Non-mechanical wheelchairs?

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.

Any common misclassification issue with Non-mechanical wheelchairs?

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

How should mixed supplies be billed when Non-mechanical wheelchairs is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-mechanical wheelchairs; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Non-mechanical wheelchairs?

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 much GST applies to Non-mechanical wheelchairs?

Under HSN 87131010, Non-mechanical wheelchairs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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