| HS CODES CHAPTER | |
| Chapter | Chapter Description |
| Chapter-87 | Vehicles other than Railway or Tramway Rolling-stock, and Parts and Accessories thereof |
| HS CODES HEADING | |
| Hs Code Heading | Heading Description |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled[Rate Ref by SNo 243 in Sch I of Ntfn 01/2017 IGST] |
| HS CODE PRODUCTS | |
| HS CodeS | Products Description |
| 871310 | Not mechanically propelled : |
| 87131010 | Wheel chairs for invalid |
| 87131090 | Other |
| 871390 | Other : |
| 87139010 | Wheel chairs for invalid |
| 87139090 | Other |