What is the GST (IGST) rate for HSN code 87131010?

HSN code 87131010 (Wheelchair) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 87131010?

The Basic Customs Duty (BCD) for HSN code 87131010 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 87131010 cover?

HSN code 87131010 covers Wheelchair. It sits under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof, in Section XVII – VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT.

What is the unit of measurement for HSN code 87131010?

The standard unit of quantity (UQC) for HSN code 87131010 is u, as listed in the Customs Tariff.

What is the HSN code for a wheelchair?

Wheelchairs for invalids are classified under 87131010, with other under 87131090, within heading 8713.

HSN Code Finder · Product

Wheelchair HSN Code 8713

Q: What is the HSN code for Wheelchair?

The HSN code for Wheelchair is 87131010, classified under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Carriages for disabled persons (wheelchairs) are classified under HSN heading 8713, split into wheelchairs for invalids and other.

Search any HSN code

Heading

8713

Primary code

87131010

GST / IGST

Customs duty (BCD)

10%

Wheelchair HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8713. Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
87131010	Wheel chairs for invalid	5%	10%
87131090	Other	5%	10%

FTA preferential rates: 12 partner agreement(s) listed for 87131010; best preferential rate 0% via ASEAN countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for wheelchair?

The HSN code for wheelchair is 8713 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for wheelchair the most common is 87131010, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How wheelchair is classified under HSN

The HSN classification for wheelchair narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 872-digitVehicles other than railway or tramway rolling-stock, and parts and accessories thereof
87134-digit heading—
8713106-digit subheadingNot mechanically propelled :
871310108-digit tariff itemWheel chairs for invalid

Section XVII — VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

GST on wheelchair

Wheelchair (HSN 8713) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 87131010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported wheelchair

When wheelchair (HSN 87131010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 87131010 →

Conclusion

The HSN code for wheelchair is 8713 at the heading level, with 87131010 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.