--- title: "HSN Code for Not mechanically propelled : Other | HSN 87131090 GST Rate" description: "Find HSN and GST Rates for 87131090 related to Not mechanically propelled : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87131090/" --- # HSN Code 87131090: Not mechanically propelled : Other - [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 : Other | 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 87131090 ? It includes Carriages for disabled persons: Other ### Does packaging or labelling change the GST for Not mechanically propelled : Other? 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. ### How should mixed supplies be billed when Not mechanically propelled : Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Not mechanically propelled : Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Not mechanically propelled : Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Not mechanically propelled : Other? 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. ### Any common misclassification issue with Not mechanically propelled : Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 87131090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−43.96% YoY) — 0.0000% of India's total exports - Imports: ₹19 Cr (−13.07% YoY) — 0.0003% of India's total imports - Trade balance: −₹18 Cr (Deficit); surplus rank #9485 of 12657 HSN codes - Share of Sub-Chapter 8713: 0.17% of its exports; import side 14.13% - Rank within Sub-Chapter 8713: #4 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: -6.64% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8811 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +91.49% in FY 2021-22 - Contribution to Sub-Ch. 8713: 0.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87131090 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 | < ₹1 Crore | 0.0000% | — | 0.44% | 23.33 | 0.0007% | — | 16.60% | −22.56 | #7848 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −42.86% | 0.26% | 23.23 | 0.0007% | −0.43% | 18.00% | −22.79 | #8291 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +6.82% | 0.35% | 18.81 | 0.0006% | −19.03% | 17.84% | −18.34 | #8277 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +91.49% | 0.42% | 27.58 | 0.0006% | +46.62% | 21.22% | −26.68 | #8070 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −33.33% | 0.24% | 19.44 | 0.0003% | −29.51% | 18.04% | −18.84 | #8541 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +51.67% | 0.32% | 21.65 | 0.0004% | +11.37% | 15.49% | −20.74 | #8318 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −43.96% | 0.17% | 18.82 | 0.0003% | −13.07% | 14.13% | −18.31 | #8811 | - CAGR (7-year): exports -6.64%/yr, imports -3.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 87131090 export-import analysis ### Export decline: -6.64% CAGR over 7 years India's exports under HSN Code 87131090 have declined at a compound annual rate of -6.64% over 7 fiscal years, falling from ₹0.77 Crore in FY 2018-19 to ₹0.51 Crore in FY 2024-25. ### HSN Code 87131090 ranked #8811 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87131090 ranks #8811 out of 12657 HSN codes by total export value. Within Sub-Chapter 8713, it ranks #4 of 4. By trade surplus, it ranks #9485 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 87131090 exports The strongest single-year export movement for HSN Code 87131090 was recorded in FY 2021-22, when exports surged by 91.49% over the prior year. ### India records a trade deficit of ₹18.31 Crore in HSN Code 87131090 goods In FY 2024-25, India's imports of ₹18.82 Cr exceeded exports of ₹0.51 Cr, resulting in a trade deficit of ₹18.31 Crore — ranking #9485 of 12657 by surplus magnitude. ### Import growth of -3.52% CAGR signals stable import dependency for Not mechanically propelled : Other India's imports under HSN Code 87131090 have grown at -3.52% CAGR, reaching ₹18.82 Crore in FY 2024-25. ### HSN Code 87131090 contributes 0.17% of Sub-Chapter 8713 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 8713, HSN Code 87131090 ranks #4 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.13% share (rank #4). ## 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](https://busy.in/hsn/hsn-87131010/) | ₹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 (this hsn code) | < ₹1 Crore |