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HSN Code 87131090: Other Non-Mechanically Propelled Carriages for Disabled Persons

HSN Code 87131090 represents Other Non-Mechanically Propelled Carriages for Disabled Persons under GST classification. This code helps businesses identify Other Non-Mechanically Propelled Carriages for Disabled Persons correctly for billing, taxation, and trade. With HSN Code 87131090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Non-Mechanically Propelled Carriages for Disabled Persons.

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Description of Goods for HSN Code 87131090

HSN Code 87131090 relates to the following description.

Description of Goods

Not mechanically propelled : Other

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%

What does HSN Code 87131090 not include?

Other Non-Mechanically Propelled Carriages for Disabled Persons does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 87131090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹2 Cr

+196.08% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹22 Cr

+19.18% vs FY 2024-25

0.0003% of India’s total imports

Trade Balance

FY 2025-26

−₹21 Cr

Trade Deficit

Surplus rank #9654 of 12872 HSN codes

% of Sub-Chapter 8713

FY 2025-26

0.36%

Share of Sub-Chapter 8713’s total exports in FY 2025-26

Import side: 14.54% of Sub-Chapter 8713’s imports

Rank Within Sub-Chapter 8713

FY 2025-26

#4 of 4

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

Import-side rank: #4 of 4

At a glance

10.10%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#8020

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+196.08%

Peak Growth Year

FY 2025-26 · strongest single-year move

0.36%

Contribution to Sub-Ch. 8713

Share of Sub-Chapter 8713 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 87131090

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #7848

Balance

−22.56

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.44% of Sub-Ch. 8713

Imports

23.33 ₹ Cr

0.0007% share

— YoY

16.60% of Sub-Ch. 8713

FY 2019-20 Exp. Rank #8291

Balance

−22.79

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−42.86% YoY

0.26% of Sub-Ch. 8713

Imports

23.23 ₹ Cr

0.0007% share

−0.43% YoY

18.00% of Sub-Ch. 8713

FY 2020-21 Exp. Rank #8277

Balance

−18.34

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+6.82% YoY

0.35% of Sub-Ch. 8713

Imports

18.81 ₹ Cr

0.0006% share

−19.03% YoY

17.84% of Sub-Ch. 8713

FY 2021-22 Exp. Rank #8070

Balance

−26.68

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+91.49% YoY

0.42% of Sub-Ch. 8713

Imports

27.58 ₹ Cr

0.0006% share

+46.62% YoY

21.22% of Sub-Ch. 8713

FY 2022-23 Exp. Rank #8541

Balance

−18.84

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−33.33% YoY

0.24% of Sub-Ch. 8713

Imports

19.44 ₹ Cr

0.0003% share

−29.51% YoY

18.04% of Sub-Ch. 8713

FY 2023-24 Exp. Rank #8318

Balance

−20.74

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+51.67% YoY

0.32% of Sub-Ch. 8713

Imports

21.65 ₹ Cr

0.0004% share

+11.37% YoY

15.49% of Sub-Ch. 8713

FY 2024-25 Exp. Rank #8811

Balance

−18.31

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−43.96% YoY

0.17% of Sub-Ch. 8713

Imports

18.82 ₹ Cr

0.0003% share

−13.07% YoY

14.13% of Sub-Ch. 8713

FY 2025-26 Exp. Rank #8020

Balance

−20.92

Exports

1.51 ₹ Cr

0.0000% share

+196.08% YoY

0.36% of Sub-Ch. 8713

Imports

22.43 ₹ Cr

0.0003% share

+19.18% YoY

14.54% of Sub-Ch. 8713

CAGR · 8-Year

Exports

10.10% /yr

Imports

−0.56% /yr

Consistently Deficit
Sub-Chapter 8713 total

reference, FY 2025-26

Export

₹422.29 Cr

Import

₹154.24 Cr

Trade Balance

+268.05

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

Key Trade Insights: HSN Code 87131090 Export-Import Analysis

Consistent Export Growth: 10.10% CAGR Over 8 Years

India's exports under HSN Code 87131090 have grown at a compound annual rate of 10.10% over 8 fiscal years, rising from ₹0.77 Crore in FY 2018-19 to ₹1.51 Crore in FY 2025-26.

HSN Code 87131090 Ranked #8020 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 87131090 ranks #8020 out of 12872 HSN codes by total export value. Within Sub-Chapter 8713, it ranks #4 of 4. By trade surplus, it ranks #9654 of 12872.

FY 2025-26 Was the Strongest Growth Year for HSN Code 87131090 Exports

The strongest single-year export movement for HSN Code 87131090 was recorded in FY 2025-26, when exports surged by 196.08% over the prior year.

India Records a Trade Deficit of ₹20.92 Crore in HSN Code 87131090 Goods

In FY 2025-26, India's imports of ₹22.43 Cr exceeded exports of ₹1.51 Cr, resulting in a trade deficit of ₹20.92 Crore — ranking #9654 of 12872 by surplus magnitude.

Import Growth of −0.56% CAGR Signals Stable Import Dependency for Other Non-Mechanically Propelled Carriages for Disabled Persons

India's imports under HSN Code 87131090 have grown at −0.56% CAGR, reaching ₹22.43 Crore in FY 2025-26.

HSN Code 87131090 Contributes 0.36% 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 0.36% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 14.54% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 87131090 and GST compliance.

What products are classified under HSN 87131090 ?

It includes Carriages for disabled persons: Other

Does packaging or labelling change the GST for Other Non-Mechanically Propelled Carriages for Disabled Persons?

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 Other Non-Mechanically Propelled Carriages for Disabled Persons is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Non-Mechanically Propelled Carriages for Disabled Persons; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Other Non-Mechanically Propelled Carriages for Disabled Persons?

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 Other Non-Mechanically Propelled Carriages for Disabled Persons?

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 Other Non-Mechanically Propelled Carriages for Disabled Persons?

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

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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.