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 or export of Non-mechanical wheelchairs.

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Description of Goods for HSN Code 87131010

HSN Code 87131010 relates to the following description.

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

See note

CESS note

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)

What does HSN Code 87131010 not include?

Non-mechanical wheelchairs does not include products with the following descriptions.

India’s Trade Performance — HSN Code 87131010 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹287 Cr

+2.77% vs FY 2023-24

0.0078% of India’s total exports

India’s Imports

FY 2024-25

₹62 Cr

+1.85% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

₹226 Cr

Trade Surplus

Surplus rank #1067 of 12657 HSN codes

% of Sub-Chapter 8713

FY 2024-25

98.43%

Share of Sub-Chapter 8713’s total exports in FY 2024-25

Import side: 46.28% of Sub-Chapter 8713’s imports

Rank Within Sub-Chapter 8713

FY 2024-25

#1 of 4

Position by export value among HSN codes in Sub-Chapter 8713

Import-side rank: #1 of 4

At a glance

8.59%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1484

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+58.49%

Peak Growth Year

FY 2021-22 · strongest single-year move

98.43%

Contribution to Sub-Ch. 8713

Share of Sub-Chapter 8713 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1445

Balance

+100.30

Exports

175.27 ₹ Cr

0.0077% share

— YoY

99.15% of Sub-Ch. 8713

Imports

74.97 ₹ Cr

0.0021% share

— YoY

53.35% of Sub-Ch. 8713

FY 2019-20 Exp. Rank #1485

Balance

+103.03

Exports

166.49 ₹ Cr

0.0076% share

−5.01% YoY

96.65% of Sub-Ch. 8713

Imports

63.46 ₹ Cr

0.0019% share

−15.35% YoY

49.17% of Sub-Ch. 8713

FY 2020-21 Exp. Rank #1783

Balance

+80.07

Exports

132.70 ₹ Cr

0.0062% share

−20.30% YoY

98.79% of Sub-Ch. 8713

Imports

52.63 ₹ Cr

0.0018% share

−17.07% YoY

49.92% of Sub-Ch. 8713

FY 2021-22 Exp. Rank #1603

Balance

+146.84

Exports

210.32 ₹ Cr

0.0067% share

+58.49% YoY

98.84% of Sub-Ch. 8713

Imports

63.48 ₹ Cr

0.0014% share

+20.62% YoY

48.85% of Sub-Ch. 8713

FY 2022-23 Exp. Rank #1518

Balance

+199.24

Exports

246.14 ₹ Cr

0.0068% share

+17.03% YoY

97.89% of Sub-Ch. 8713

Imports

46.90 ₹ Cr

0.0008% share

−26.12% YoY

43.53% of Sub-Ch. 8713

FY 2023-24 Exp. Rank #1446

Balance

+219.08

Exports

279.60 ₹ Cr

0.0077% share

+13.59% YoY

98.71% of Sub-Ch. 8713

Imports

60.52 ₹ Cr

0.0011% share

+29.04% YoY

43.31% of Sub-Ch. 8713

FY 2024-25 Exp. Rank #1484

Balance

+225.70

Exports

287.34 ₹ Cr

0.0078% share

+2.77% YoY

98.43% of Sub-Ch. 8713

Imports

61.64 ₹ Cr

0.0010% share

+1.85% YoY

46.28% of Sub-Ch. 8713

CAGR · 7-Year

Exports

8.59% /yr

Imports

−3.21% /yr

Consistently Surplus
Sub-Chapter 8713 total

reference, FY 2024-25

Export

₹291.93 Cr

Import

₹133.20 Cr

Trade Balance

+158.73

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87131010 and GST compliance.

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.