---
title: "HSN Code for Other | Wheel Chairs For Invalid | HSN 87139010 GST Rate"
description: "Find HSN and GST Rates for 87139010 related to Other | Wheel Chairs For Invalid with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87139010/"
---

# HSN Code 87139010: Other | Wheel Chairs For Invalid

- [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 |
| --- | --- | --- | --- | --- |
| Other : Wheel chairs for invalid | 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 87139010 ?

It includes Other : Frames and forks, and parts thereof

### Do e‑way bill and e‑invoice apply for Other / Wheel Chairs For Invalid?

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 / Wheel Chairs For Invalid?

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 Other / Wheel Chairs For Invalid is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Wheel Chairs For Invalid; Nil for exempt items if applicable).

### How much GST applies to Other / Wheel Chairs For Invalid?

Under HSN 87139010, Other / Wheel Chairs For Invalid attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other / Wheel Chairs For Invalid?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 87139010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (+63.89% YoY) — 0.0001% of India's total exports
- Imports: ₹20 Cr (−9.60% YoY) — 0.0003% of India's total imports
- Trade balance: −₹17 Cr (Deficit); surplus rank #9428 of 12657 HSN codes
- Share of Sub-Chapter 8713: 1.01% of its exports; import side 14.70%
- Rank within Sub-Chapter 8713: #2 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: 49.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7214 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +235.24% in FY 2022-23
- Contribution to Sub-Ch. 8713: 1.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87139010

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% | — | 0.15% | 20.64 | 0.0006% | — | 14.69% | −20.38 | #8641 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +50.00% | 0.23% | 25.12 | 0.0008% | +21.71% | 19.47% | −24.73 | #8395 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +23.08% | 0.36% | 19.03 | 0.0007% | −24.24% | 18.05% | −18.55 | #8257 |
| FY 2021-22 | 1.05 | 0.0000% | +118.75% | 0.49% | 23.88 | 0.0005% | +25.49% | 18.37% | −22.83 | #7937 |
| FY 2022-23 | 3.52 | 0.0001% | +235.24% | 1.40% | 20.04 | 0.0003% | −16.08% | 18.60% | −16.52 | #6827 |
| FY 2023-24 | 1.80 | 0.0000% | −48.86% | 0.64% | 21.66 | 0.0004% | +8.08% | 15.50% | −19.86 | #7679 |
| FY 2024-25 | 2.95 | 0.0001% | +63.89% | 1.01% | 19.58 | 0.0003% | −9.60% | 14.70% | −16.63 | #7214 |

- CAGR (7-year): exports 49.90%/yr, imports -0.87%/yr (consistently Deficit)

## Key trade insights: HSN Code 87139010 export-import analysis

### Consistent export growth: 49.90% CAGR over 7 years

India's exports under HSN Code 87139010 have grown at a compound annual rate of 49.90% over 7 fiscal years, rising from ₹0.26 Crore in FY 2018-19 to ₹2.95 Crore in FY 2024-25.

### HSN Code 87139010 ranked #7214 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87139010 ranks #7214 out of 12657 HSN codes by total export value. Within Sub-Chapter 8713, it ranks #2 of 4. By trade surplus, it ranks #9428 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 87139010 exports

The strongest single-year export movement for HSN Code 87139010 was recorded in FY 2022-23, when exports surged by 235.24% over the prior year.

### India records a trade deficit of ₹16.63 Crore in HSN Code 87139010 goods

In FY 2024-25, India's imports of ₹19.58 Cr exceeded exports of ₹2.95 Cr, resulting in a trade deficit of ₹16.63 Crore — ranking #9428 of 12657 by surplus magnitude.

### Import growth of -0.87% CAGR signals stable import dependency for Other | Wheel Chairs For Invalid

India's imports under HSN Code 87139010 have grown at -0.87% CAGR, reaching ₹19.58 Crore in FY 2024-25.

### HSN Code 87139010 contributes 1.01% of Sub-Chapter 8713 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 8713, HSN Code 87139010 ranks #2 by export value — accounting for 1.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.70% share (rank #3).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-87131090/) | < ₹1 Crore |