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.
Manage correct HSN codes and GST rates with BUSY.
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
0%
Non-mechanical wheelchairs does not include products with the following descriptions.
Not mechanically propelled : Other
Other : Wheel chairs for invalid
Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹416 Cr
0.0107% of India’s total exports
India’s Imports
FY 2025-26₹61 Cr
0.0009% of India’s total imports
Trade Balance
FY 2025-26₹355 Cr
Surplus rank #866 of 12872 HSN codes
% of Sub-Chapter 8713
FY 2025-2698.57%
Share of Sub-Chapter 8713’s total exports in FY 2025-26
Import side: 39.78% of Sub-Chapter 8713’s imports
Rank Within Sub-Chapter 8713
FY 2025-26#1 of 4
Position by export value among HSN codes in Sub-Chapter 8713
Import-side rank: #1 of 4
At a glance
13.15%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1249
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+58.49%
Peak Growth Year
FY 2021-22 · strongest single-year move
98.57%
Contribution to Sub-Ch. 8713
Share of Sub-Chapter 8713 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
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
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
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
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
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
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
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
Balance
+354.90
Exports
416.26 ₹ Cr
0.0107% share
+44.87% YoY
98.57% of Sub-Ch. 8713
Imports
61.36 ₹ Cr
0.0009% share
−0.45% YoY
39.78% of Sub-Ch. 8713
CAGR · 8-Year
Exports
13.15% /yr
Imports
−2.82% /yr
reference, FY 2025-26
Export
₹422.29 Cr
Import
₹154.24 Cr
Trade Balance
+268.05
India's exports under HSN Code 87131010 have grown at a compound annual rate of 13.15% over 8 fiscal years, rising from ₹175.27 Crore in FY 2018-19 to ₹416.26 Crore in FY 2025-26.
In FY 2025-26, HSN Code 87131010 ranks #1249 out of 12872 HSN codes by total export value. Within Sub-Chapter 8713, it ranks #1 of 4. By trade surplus, it ranks #866 of 12872.
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.
In FY 2025-26, India's exports of ₹416.26 Cr exceeded imports of ₹61.36 Cr, resulting in a trade surplus of ₹354.90 Crore — ranking #866 of 12872 by surplus magnitude.
India's imports under HSN Code 87131010 have grown at −2.82% CAGR, reaching ₹61.36 Crore in FY 2025-26.
Among the 4 HSN codes under Sub-Chapter 8713, HSN Code 87131010 ranks #1 by export value — accounting for 98.57% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 39.78% share (rank #1).
Clear answers to common queries about HSN Code 87131010 and GST compliance.
It includes Non-mechanical carriages for disabled
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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).
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.
Under HSN 87131010, Non-mechanical wheelchairs attracts Varies when sold in taxable form. Describe the exact form on the invoice.