HSN Code 87131010 -- – Carriages for disabled persons, whether or not motorised or otherwise mechanical (GST Rate 5%)

HSN Code 87131010

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled not mechanically propelled wheel chairs for invalid

HSN87131010

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled not mechanically propelled wheel chairs for invalid

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 87 -- Vehicles other than railway
Heading: 8713
Subheading: 871310
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Carriages for disabled persons, whether or not motorised or otherwise mechanical. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Vehicles other than railway

87131090
Carriages for disabled persons, whether or not motorised or otherwise
5%
87139010
Carriages for disabled persons, whether or not motorised or otherwise
5%
87139090
Carriages for disabled persons, whether or not motorised or otherwise
5%
87100000
Tanks and other armoured fighting vehicles, motorised, whether or not
5%
87111010
Motorcycles (including mopeds) and cycles fitted with an auxiliary mot
18%

Frequently asked questions

What is HSN Code 87131010?
HSN Code 87131010 is the official Harmonized System of Nomenclature code for Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled not mechanically propelled , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87131010?
HSN Code 87131010 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 87131010 belong to?
HSN Code 87131010 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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