Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8713 specifically identifies carriages for disabled persons, whether or not motorised or otherwise mechanically propelled for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 8713 on all Tax Invoices for carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8713

"Classifying carriages for disabled persons, whether or not motorised or otherwise mechanically propelled correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Vehicles category. AasanKhata automatically monitors these shifts for you."