HSN Code 87139010
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled other wheel chairs for invalid
HSN87139010
Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled other wheel chairs for invalid
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
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.
Frequently asked questions
What is HSN Code 87139010?
HSN Code 87139010 is the official Harmonized System of Nomenclature code for Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled other wheel chairs for inva, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87139010?
HSN Code 87139010 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 87139010 belong to?
HSN Code 87139010 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.