HSN Code 87139010: Other | Wheel Chairs For Invalid

HSN Code 87139010 represents Other | Wheel Chairs For Invalid under GST classification. This code helps businesses identify Other | Wheel Chairs For Invalid correctly for billing, taxation, and trade. With HSN Code 87139010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other | Wheel Chairs For Invalid.

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Description of Goods for HSN Code 87139010

HSN Code 87139010 relates to the following description.

Description of Goods

Other : 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

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 87139010 not include?

Other | Wheel Chairs For Invalid does not include products with the following descriptions.

India’s Trade Performance — HSN Code 87139010 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

₹3 Cr

+63.89% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹20 Cr

−9.60% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

−₹17 Cr

Trade Deficit

Surplus rank #9428 of 12657 HSN codes

% of Sub-Chapter 8713

FY 2024-25

1.01%

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

Import side: 14.70% of Sub-Chapter 8713’s imports

Rank Within Sub-Chapter 8713

FY 2024-25

#2 of 4

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

Import-side rank: #3 of 4

At a glance

49.90%

Export CAGR

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

#7214

National Export Rank

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

+235.24%

Peak Growth Year

FY 2022-23 · strongest single-year move

1.01%

Contribution to Sub-Ch. 8713

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #8641

Balance

−20.38

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.15% of Sub-Ch. 8713

Imports

20.64 ₹ Cr

0.0006% share

YoY

14.69% of Sub-Ch. 8713

FY 2019-20 Exp. Rank #8395

Balance

−24.73

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+50.00% YoY

0.23% of Sub-Ch. 8713

Imports

25.12 ₹ Cr

0.0008% share

+21.71% YoY

19.47% of Sub-Ch. 8713

FY 2020-21 Exp. Rank #8257

Balance

−18.55

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+23.08% YoY

0.36% of Sub-Ch. 8713

Imports

19.03 ₹ Cr

0.0007% share

−24.24% YoY

18.05% of Sub-Ch. 8713

FY 2021-22 Exp. Rank #7937

Balance

−22.83

Exports

1.05 ₹ Cr

0.0000% share

+118.75% YoY

0.49% of Sub-Ch. 8713

Imports

23.88 ₹ Cr

0.0005% share

+25.49% YoY

18.37% of Sub-Ch. 8713

FY 2022-23 Exp. Rank #6827

Balance

−16.52

Exports

3.52 ₹ Cr

0.0001% share

+235.24% YoY

1.40% of Sub-Ch. 8713

Imports

20.04 ₹ Cr

0.0003% share

−16.08% YoY

18.60% of Sub-Ch. 8713

FY 2023-24 Exp. Rank #7679

Balance

−19.86

Exports

1.80 ₹ Cr

0.0000% share

−48.86% YoY

0.64% of Sub-Ch. 8713

Imports

21.66 ₹ Cr

0.0004% share

+8.08% YoY

15.50% of Sub-Ch. 8713

FY 2024-25 Exp. Rank #7214

Balance

−16.63

Exports

2.95 ₹ Cr

0.0001% share

+63.89% YoY

1.01% of Sub-Ch. 8713

Imports

19.58 ₹ Cr

0.0003% share

−9.60% YoY

14.70% of Sub-Ch. 8713

CAGR · 7-Year

Exports

49.90% /yr

Imports

−0.87% /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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87139010 and GST compliance.

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.

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.