---
title: "HSN Code for Carriages for disabled persons: Other | HSN 87142090 GST Rate"
description: "Find HSN and GST Rates for 87142090 related to Carriages for disabled persons: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87142090/"
---

# HSN Code 87142090: Carriages for disabled persons: 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 8714: Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of carriages for disabled persons : 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 87142090 ?

It includes Hubs & Free-Wheel Sprocket Wheels

### Do e‑way bill and e‑invoice apply for Carriages for disabled persons: 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 Carriages for disabled persons: Other?

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 Carriages for disabled persons: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Carriages for disabled persons: Other; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Carriages for disabled persons: 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 much GST applies to Carriages for disabled persons: Other?

Under HSN 87142090, Carriages for disabled persons: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Carriages for disabled persons: Other?

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 87142090 (FY 2024-25)

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

- Exports: ₹71 Cr (−9.45% YoY) — 0.0019% of India's total exports
- Imports: ₹361 Cr (+103.52% YoY) — 0.0059% of India's total imports
- Trade balance: −₹290 Cr (Deficit); surplus rank #11573 of 12657 HSN codes
- Share of Sub-Chapter 8714: 0.74% of its exports; import side 7.51%
- Rank within Sub-Chapter 8714: #9 of 19 by export value; import-side #2

### Key metrics

- Export CAGR: 6.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3138 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +81.61% in FY 2022-23
- Contribution to Sub-Ch. 8714: 0.74% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87142090

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. 8714 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8714 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 47.50 | 0.0021% | — | 1.08% | 71.57 | 0.0020% | — | 1.47% | −24.07 | #2924 |
| FY 2019-20 | 24.91 | 0.0011% | −47.56% | 0.54% | 80.14 | 0.0024% | +11.97% | 2.46% | −55.23 | #3827 |
| FY 2020-21 | 17.08 | 0.0008% | −31.43% | 0.33% | 58.80 | 0.0020% | −26.63% | 1.59% | −41.72 | #4413 |
| FY 2021-22 | 26.59 | 0.0008% | +55.68% | 0.36% | 71.97 | 0.0016% | +22.40% | 1.59% | −45.38 | #4198 |
| FY 2022-23 | 48.29 | 0.0013% | +81.61% | 0.65% | 103.71 | 0.0018% | +44.10% | 2.52% | −55.42 | #3522 |
| FY 2023-24 | 78.12 | 0.0022% | +61.77% | 0.97% | 177.41 | 0.0032% | +71.06% | 5.02% | −99.29 | #2904 |
| FY 2024-25 | 70.74 | 0.0019% | −9.45% | 0.74% | 361.07 | 0.0059% | +103.52% | 7.51% | −290.33 | #3138 |

- CAGR (7-year): exports 6.86%/yr, imports 30.96%/yr (consistently Deficit)

## Key trade insights: HSN Code 87142090 export-import analysis

### Consistent export growth: 6.86% CAGR over 7 years

India's exports under HSN Code 87142090 have grown at a compound annual rate of 6.86% over 7 fiscal years, rising from ₹47.50 Crore in FY 2018-19 to ₹70.74 Crore in FY 2024-25.

### HSN Code 87142090 ranked #3138 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87142090 ranks #3138 out of 12657 HSN codes by total export value. Within Sub-Chapter 8714, it ranks #9 of 19. By trade surplus, it ranks #11573 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 87142090 exports

The strongest single-year export movement for HSN Code 87142090 was recorded in FY 2022-23, when exports surged by 81.61% over the prior year.

### India records a trade deficit of ₹290.33 Crore in HSN Code 87142090 goods

In FY 2024-25, India's imports of ₹361.07 Cr exceeded exports of ₹70.74 Cr, resulting in a trade deficit of ₹290.33 Crore — ranking #11573 of 12657 by surplus magnitude.

### Import growth of 30.96% CAGR signals rising demand for Carriages for disabled persons: Other

India's imports under HSN Code 87142090 have grown at 30.96% CAGR, reaching ₹361.07 Crore in FY 2024-25.

### HSN Code 87142090 contributes 0.74% of Sub-Chapter 8714 exports — ranked #9

Among the 19 HSN codes under Sub-Chapter 8714, HSN Code 87142090 ranks #9 by export value — accounting for 0.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.51% share (rank #2).

## Related HSN Codes in Sub-Chapter 8714

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 87141090: Of Motorcycles (Including Mopeds)](https://busy.in/hsn/hsn-87141090/) | ₹7,494 Cr |
| #2 | [HSN Code 87149990: Other Parts & Accessories for Motorcycles, Bicycles & Similar](https://busy.in/hsn/hsn-87149990/) | ₹548 Cr |
| #3 | [HSN Code 87149100: Other : Frames and forks, and parts thereof](https://busy.in/hsn/hsn-87149100/) | ₹517 Cr |
| #4 | [HSN Code 87149400: Other Brakes & Parts (Non-Coaster/Hub)](https://busy.in/hsn/hsn-87149400/) | ₹266 Cr |
| #5 | [HSN Code 87149600: Other : Pedals and crank-gear, and parts thereof](https://busy.in/hsn/hsn-87149600/) | ₹131 Cr |
| #6 | [HSN Code 87149320: Bicycle Freewheels](https://busy.in/hsn/hsn-87149320/) | ₹127 Cr |
| #7 | [HSN Code 87149390: Hubs & Free-Wheel Sprocket Wheels](https://busy.in/hsn/hsn-87149390/) | ₹88 Cr |
| #8 | [HSN Code 87142020: Non-mechanical carriages for disabled](https://busy.in/hsn/hsn-87142020/) | ₹71 Cr |
| #9 | HSN Code 87142090: Carriages for disabled persons: Other (this hsn code) | ₹71 Cr |
| #10 | [HSN Code 87149290: Other \| Wheel Rims And Spokes](https://busy.in/hsn/hsn-87149290/) | ₹70 Cr |