---
title: "8713 HSN Code | HSN Code for Disabled person transport in India"
description: "Know more about 8713 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8713 covering Disabled person transport."
canonical: "https://busy.in/hsn/sub-chapter-8713/"
---

# HSN Sub-chapter 8713: Disabled person transport

Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled

Part of [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/).

- Current GST rate: 28%
- Earlier GST rate: 28%

## HSN codes

| Code | Title |
| --- | --- |
| 87131010 | [Non-mechanical wheelchairs](https://busy.in/hsn/hsn-87131010/) |
| 87131090 | [Not mechanically propelled : Other](https://busy.in/hsn/hsn-87131090/) |
| 87139010 | [Other \| Wheel Chairs For Invalid](https://busy.in/hsn/hsn-87139010/) |
| 87139090 | [Carriages for Disabled Persons \| Other](https://busy.in/hsn/hsn-87139090/) |

## Frequently asked questions

### What products are classified under HSN 8713

It includes Disabled person transport

### Does packaging or branding change how GST applies to Disabled person transport?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Disabled person transport is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### What misclassification mistakes happen with Disabled person transport?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Any import/export nuance for Disabled person transport?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Do spares or accessories of Disabled person transport follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### If I repair and return Disabled person transport, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

## India's trade performance: HSN Sub-Chapter 8713 (FY 2024-25)

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

- Exports: ₹292 Cr (+3.07% YoY) — 0.0079% of India's total exports
- Imports: ₹133 Cr (−4.67% YoY) — 0.0022% of India's total imports
- Trade balance: ₹159 Cr (Surplus); surplus rank #354 of 1233 sub-chapters
- Share of Chapter 87: 0.15% of its exports; import side 0.19%
- Rank within Chapter 87: #13 of 16 by export value; import-side #12

### Key metrics

- Export CAGR: 8.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #627 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +58.42% in FY 2021-22
- Contribution to Ch. 87: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8713

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 Ch. 87 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 87 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 176.78 | 0.0077% | — | 0.14% | 140.53 | 0.0039% | — | 0.33% | +36.25 | #623 |
| FY 2019-20 | 172.26 | 0.0078% | −2.56% | 0.15% | 129.05 | 0.0038% | −8.17% | 0.35% | +43.21 | #620 |
| FY 2020-21 | 134.32 | 0.0062% | −22.02% | 0.13% | 105.43 | 0.0036% | −18.30% | 0.31% | +28.89 | #673 |
| FY 2021-22 | 212.79 | 0.0068% | +58.42% | 0.14% | 129.96 | 0.0028% | +23.27% | 0.27% | +82.83 | #651 |
| FY 2022-23 | 251.44 | 0.0069% | +18.16% | 0.15% | 107.75 | 0.0019% | −17.09% | 0.19% | +143.69 | #648 |
| FY 2023-24 | 283.24 | 0.0078% | +12.65% | 0.16% | 139.73 | 0.0025% | +29.68% | 0.22% | +143.51 | #629 |
| FY 2024-25 | 291.93 | 0.0079% | +3.07% | 0.15% | 133.20 | 0.0022% | −4.67% | 0.19% | +158.73 | #627 |

- CAGR (7-year): exports 8.72%/yr, imports -0.89%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8713 export-import analysis

### Consistent export growth: 8.72% CAGR over 7 years

India's exports under HSN Sub-Chapter 8713 have grown at a compound annual rate of 8.72% over 7 fiscal years, rising from ₹176.78 Crore in FY 2018-19 to ₹291.93 Crore in FY 2024-25.

### HSN Sub-Chapter 8713 ranked #627 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8713 ranks #627 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #13 of 16. By trade surplus, it ranks #354 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8713 exports

The strongest single-year export movement for HSN Sub-Chapter 8713 was recorded in FY 2021-22, when exports surged by 58.42% over the prior year.

### India maintains a trade surplus of ₹158.73 Crore in HSN Sub-Chapter 8713 goods

In FY 2024-25, India's exports of ₹291.93 Cr exceeded imports of ₹133.20 Cr, resulting in a trade surplus of ₹158.73 Crore — ranking #354 of 1233 by surplus magnitude.

### Import growth of -0.89% CAGR signals stable import dependency for Disabled person transport

India's imports under HSN Sub-Chapter 8713 have grown at -0.89% CAGR, reaching ₹133.20 Crore in FY 2024-25.

### HSN Sub-Chapter 8713 contributes 0.15% of Chapter 87 exports — ranked #13

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8713 ranks #13 by export value — accounting for 0.15% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.19% share (rank #12).

## Related Sub-Chapters in Chapter 87

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8708: Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) | ₹63,496 Cr |
| #2 | [HSN Sub-Chapter 8703: Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) | ₹61,234 Cr |
| #3 | [HSN Sub-Chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) | ₹27,132 Cr |
| #4 | [HSN Sub-Chapter 8704: Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) | ₹12,917 Cr |
| #5 | [HSN Sub-Chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) | ₹9,730 Cr |
| #6 | [HSN Sub-Chapter 8714: Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) | ₹9,586 Cr |
| #7 | [HSN Sub-Chapter 8706: Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) | ₹2,386 Cr |
| #8 | [HSN Sub-Chapter 8716: Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) | ₹1,702 Cr |
| #9 | [HSN Sub-Chapter 8702: Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) | ₹1,517 Cr |
| #10 | [HSN Sub-Chapter 8712: Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) | ₹599 Cr |
| #13 | HSN Sub-Chapter 8713: Disabled person transport (this hsn sub-chapter) | ₹292 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8701 | [Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) |
| 8702 | [Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) |
| 8703 | [Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) |
| 8704 | [Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) |
| 8705 | [Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) |
| 8706 | [Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) |
| 8707 | [Motor vehicle bodies](https://busy.in/hsn/sub-chapter-8707/) |
| 8708 | [Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) |
| 8709 | [Works Trucks, Self-Propelled, Parts](https://busy.in/hsn/sub-chapter-8709/) |
| 8710 | [Armoured fighting vehicles](https://busy.in/hsn/sub-chapter-8710/) |
| 8711 | [Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) |
| 8712 | [Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) |
| 8714 | [Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) |
| 8715 | [Baby carriages](https://busy.in/hsn/sub-chapter-8715/) |
| 8716 | [Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) |