HSN Code 87131090: Not mechanically propelled : Other

HSN Code 87131090 represents Not mechanically propelled : Other under GST classification. This code helps businesses identify Not mechanically propelled : Other 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 Not mechanically propelled : Other.

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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

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 87131090 not include?

Not mechanically propelled : Other does not include products with the following descriptions.

India’s Trade Performance — HSN Code 87131090 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

< ₹1 Crore

−43.96% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹19 Cr

−13.07% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

−₹18 Cr

Trade Deficit

Surplus rank #9485 of 12657 HSN codes

% of Sub-Chapter 8713

FY 2024-25

0.17%

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

Import side: 14.13% of Sub-Chapter 8713’s imports

Rank Within Sub-Chapter 8713

FY 2024-25

#4 of 4

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

Import-side rank: #4 of 4

At a glance

−6.64%

Export CAGR

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

#8811

National Export Rank

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

+91.49%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.17%

Contribution to Sub-Ch. 8713

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

India Export-Import Trade Statistics for 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 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

CAGR · 7-Year

Exports

−6.64% /yr

Imports

−3.52% /yr

Consistently Deficit
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 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).

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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 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.

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.