← HSN and SAC codes for common items · Search any code on the HSN code finder.
Wheelchairs is classified under HSN heading 8713. GST as on 26 October 2026: 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Wheelchairs?
GST on Wheelchairs as on 26 October 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 8713 | If you sell carriages for disabled persons, whether motorised or not, GST is 5%. | 9/2025-CT(R), entry 457 |
The GST rate on Wheelchairs is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
| Code | Description (as in the tariff) |
|---|---|
871310 | Not mechanically propelled |
87131010 | Wheel chairs for invalid |
87131090 | Other |
871390 | Other |
87139010 | Wheel chairs for invalid |
87139090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Tractors
8701 - Cars
8703 - Motorcycles and scooters (Two-wheeler)
8711 - Bicycles
8712 - Motor vehicle parts (Spare parts)
8708 - Trucks and goods vehicles
8704 - Rubber gloves
4015 - Sports goods and gym equipment
9506 - Envelopes and stationery
4817 - Commission agent services (Broker)
9961 - Telecom and internet services
9984 - Warehousing and storage (Godown)
9967
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
