--- title: "HSN Code for Non-mechanical wheelchairs | HSN 87131010 GST Rate" description: "Find HSN and GST Rates for 87131010 related to Non-mechanical wheelchairs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87131010/" --- # HSN Code 87131010: Non-mechanical wheelchairs - [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/) - [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/) - [Sub-chapter 8713: Disabled person transport](https://busy.in/hsn/sub-chapter-8713/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Not mechanically propelled : Wheel chairs for invalid | 2.5% | 2.5% | 5% | 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) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 87131010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹287 Cr (+2.77% YoY) — 0.0078% of India's total exports - Imports: ₹62 Cr (+1.85% YoY) — 0.0010% of India's total imports - Trade balance: ₹226 Cr (Surplus); surplus rank #1067 of 12657 HSN codes - Share of Sub-Chapter 8713: 98.43% of its exports; import side 46.28% - Rank within Sub-Chapter 8713: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 8.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1484 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +58.49% in FY 2021-22 - Contribution to Sub-Ch. 8713: 98.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87131010 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. 8713 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8713 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 175.27 | 0.0077% | — | 99.15% | 74.97 | 0.0021% | — | 53.35% | +100.30 | #1445 | | FY 2019-20 | 166.49 | 0.0076% | −5.01% | 96.65% | 63.46 | 0.0019% | −15.35% | 49.17% | +103.03 | #1485 | | FY 2020-21 | 132.70 | 0.0062% | −20.30% | 98.79% | 52.63 | 0.0018% | −17.07% | 49.92% | +80.07 | #1783 | | FY 2021-22 | 210.32 | 0.0067% | +58.49% | 98.84% | 63.48 | 0.0014% | +20.62% | 48.85% | +146.84 | #1603 | | FY 2022-23 | 246.14 | 0.0068% | +17.03% | 97.89% | 46.90 | 0.0008% | −26.12% | 43.53% | +199.24 | #1518 | | FY 2023-24 | 279.60 | 0.0077% | +13.59% | 98.71% | 60.52 | 0.0011% | +29.04% | 43.31% | +219.08 | #1446 | | FY 2024-25 | 287.34 | 0.0078% | +2.77% | 98.43% | 61.64 | 0.0010% | +1.85% | 46.28% | +225.70 | #1484 | - CAGR (7-year): exports 8.59%/yr, imports -3.21%/yr (consistently Surplus) ## Key trade insights: HSN Code 87131010 export-import analysis ### Consistent export growth: 8.59% CAGR over 7 years India's exports under HSN Code 87131010 have grown at a compound annual rate of 8.59% over 7 fiscal years, rising from ₹175.27 Crore in FY 2018-19 to ₹287.34 Crore in FY 2024-25. ### HSN Code 87131010 ranked #1484 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87131010 ranks #1484 out of 12657 HSN codes by total export value. Within Sub-Chapter 8713, it ranks #1 of 4. By trade surplus, it ranks #1067 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 87131010 exports The strongest single-year export movement for HSN Code 87131010 was recorded in FY 2021-22, when exports surged by 58.49% over the prior year. ### India maintains a trade surplus of ₹225.70 Crore in HSN Code 87131010 goods In FY 2024-25, India's exports of ₹287.34 Cr exceeded imports of ₹61.64 Cr, resulting in a trade surplus of ₹225.70 Crore — ranking #1067 of 12657 by surplus magnitude. ### Import growth of -3.21% CAGR signals stable import dependency for Non-mechanical wheelchairs India's imports under HSN Code 87131010 have grown at -3.21% CAGR, reaching ₹61.64 Crore in FY 2024-25. ### HSN Code 87131010 contributes 98.43% of Sub-Chapter 8713 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 8713, HSN Code 87131010 ranks #1 by export value — accounting for 98.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 46.28% share (rank #1). ## Related HSN Codes in Sub-Chapter 8713 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 87131010: Non-mechanical wheelchairs (this hsn code) | ₹287 Cr | | #2 | [HSN Code 87139010: Other \| Wheel Chairs For Invalid](https://busy.in/hsn/hsn-87139010/) | ₹3 Cr | | #3 | [HSN Code 87139090: Carriages for Disabled Persons \| Other](https://busy.in/hsn/hsn-87139090/) | ₹1 Cr | | #4 | [HSN Code 87131090: Not mechanically propelled : Other](https://busy.in/hsn/hsn-87131090/) | < ₹1 Crore |