Carriage HSN Code

GST rates and HSN code for Carriage.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofParts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Non-Mechanically Propelled8714202028%Nil01/08/2019 1/07/2017
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Other8714209028%Nil01/08/2019 1/07/2017
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Other87131090omittedNil01/07/2017
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Wheel Chairs For Invalid87131010omittedNil01/07/2017
Baby Carriages And Parts Thereof871518%Nil01/08/2019 1/07/2017
Baby Carriages And Parts Thereof Baby Carriages And Parts Thereof Parts8715002018%Nil01/08/2019 1/07/2017
Baby Carriages And Parts Thereof Baby Carriages And Parts Thereof: Baby Carriages8715001018%Nil01/08/2019 1/07/2017
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Mechanically Propelled8714201028%Nil01/08/2019 1/07/2017
Of Carriages For Disabled Persons8714205%Nil01/08/2019 1/01/2019 1/07/2017
Toys, games and sports requisites; parts and accessories thereofWheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages – Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages: Parts95010090001/07/2017
Tricycles, Scooters, Pedal Cars And Similar Recreational Models, Working Or Not Puzzles Of Allkinds” Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale”) Models And Similar(Electronic Toys)950318%01/07/2017
Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Dolls Carriages; Dolls; Other Toys; Reduced-Size (*Scale*) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds – Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; D9503003018%01/07/2017
Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Doll’S Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds95030018%01/07/2017
Tricycles, Scooters, Pedal Cars And Similar Recreational Models, Working Or Not Puzzles Of Allkinds” Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale”) Models And Similar(Other Than Electronic Toys)950312%01/07/2017
Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Dolls Carriages; Dolls; Other Toys; Reduced-Size (*Scale*) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds -Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Do9503009018%01/07/2017
Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Dolls Carriages; Dolls; Other Toys; Reduced-Size (*Scale*) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds – Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; D9503002018%01/07/2017
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kindsContainers (Including Containers For The Transport Of Fluids) Specially Designed And Equipped For Carriage By One Or More Modes Of Transport8609000018%01/07/2017
Containers (Including Containers For The Transport Of Fluids) Specially Designed And Equipped For Carriage By One Or More Modes Of Transport860918%01/07/2017
Aircraft, spacecraft, and parts thereofParts Of Goods Of Heading 8802 Or 8806 – – Under-Carriages And Parts Thereof8807200018%01/07/2017
ServicesLong-Distance Transport Services Of Passengers Through Road By Bus, Car, Non-Scheduled Long Distance Bus And Coach Services, Stage Carriage Etc9964225%/12%/18%Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service1/01/2019 13/10/2017 1/07/2017 22/08/2017

The term “carriage” can refer to a variety of items, from vehicles for people to transport goods, to specialized equipment, and even services. In the context of HSN codes and GST, it’s crucial to understand these distinctions as each type of “carriage” can fall under a different classification and attract varying tax rates.

The HSN Code for Various Carriages

The HSN code for “carriage” largely depends on its specific function and design. We can categorize them into a few key types based on the provided data:

Carriages for Disabled Persons

These are specialized vehicles designed to assist individuals with disabilities. They fall under Chapter 87: “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.”

  • 8713: This HSN covers “Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.”
    • 87131010: Specifically for “Wheel Chairs For Invalid” which are “Not Mechanically Propelled.” These are Nil-rated for GST.
    • 87131090: For “Other” non-mechanically propelled carriages for disabled persons, also Nil-rated for GST.
    • For mechanically propelled carriages for disabled persons (e.g., motorized wheelchairs), while not explicitly listed with a sub-code in the provided data, other sources often indicate a 5% GST rate under 871390.

Parts and Accessories of Carriages for Disabled Persons

These are components used in the repair or assembly of carriages for disabled persons. They fall under Chapter 87:

  • 871420: This HSN specifically covers “Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons.”
    • 87142010: For “Mechanically Propelled” parts, these attract a 28% GST rate (effective August 1, 2019, revised from July 1, 2017).
    • 87142020: For “Non-Mechanically Propelled” parts, these also attract a 28% GST rate (effective August 1, 2019, revised from July 1, 2017).
    • 87142090: For “Other” parts, a 28% GST rate applies.
    • However, it is crucial to note that “Of Carriages For Disabled Persons” under 871420 has a general 5% GST rate as of August 1, 2019 (with earlier effective dates and revisions). This suggests a favorable rate for these parts, potentially overriding the 28% for specific sub-codes in certain contexts. Always check the latest notifications for definitive rates.

Baby Carriages and Their Parts

These are commonly known as strollers or prams. They also fall under Chapter 87:

  • 8715: This HSN specifically covers “Baby Carriages And Parts Thereof.”
    • 87150010: For “Baby Carriages,” these attract an 18% GST rate.
    • 87150020: For “Parts” of baby carriages, these also attract an 18% GST rate.
    • The 18% rate for baby carriages and their parts became effective on August 1, 2019, with an earlier effective date of July 1, 2017.

Doll Carriages (Toy Carriages)

These are toys for children. They fall under Chapter 95: “Toys, games and sports requisites; parts and accessories thereof.”

  • 950100: “Wheeled Toys Designed To Be Ridden By Children… Doll Carriages.”
    • 95010090: For parts of such wheeled toys, the GST rate is 0% (omitted from GST, effective July 1, 2017). This indicates that doll carriages might also be Nil-rated or have a very low rate, reflecting their toy nature.
  • 9503: This broader HSN covers “Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys…”
    • The data shows various sub-codes under 9503, with GST rates predominantly at 18% for toys, with some sub-categories being 12%. For “Doll’s Carriages” directly under 9503, a 18% GST rate applies (effective July 1, 2017).
    • However, the presence of a 12% rate for “Other Than Electronic Toys” under 9503 suggests that non-electronic doll carriages could potentially fall under this lower rate, but the broader 18% for wheeled toys including doll carriages is also present.

Containers for Carriage by Multiple Modes of Transport

These refer to large shipping containers. They fall under Chapter 86: “Railway or tramway locomotives, rolling-stock and parts thereof…”

  • 86090000: This HSN covers “Containers (Including Containers For The Transport Of Fluids) Specially Designed And Equipped For Carriage By One Or More Modes Of Transport.” These attract an 18% GST rate.

Under-Carriages of Aircraft

These are specific parts of aircraft. They fall under Chapter 88: “Aircraft, spacecraft, and parts thereof.”

  • 88072000: This HSN covers “Parts Of Goods Of Heading 8802 Or 8806 – Under-Carriages And Parts Thereof.” These attract an 18% GST rate.

Long-Distance Passenger Transport Services (Stage Carriage)

This refers to the service of transporting passengers by road, not a physical item. It falls under Chapter 99 (Services Accounting Code – SAC):

  • 996422: This SAC covers “Long-Distance Transport Services Of Passengers Through Road By Bus, Car, Non-Scheduled Long Distance Bus And Coach Services, Stage Carriage Etc.” This service has varying GST rates: 5%, 12%, or 18%, depending on specific conditions (e.g., input tax credit availed, certification for specific events like FIFA U-17 Women’s World Cup).

As you can see, “carriage” is a highly versatile term, and its HSN code and GST rate depend entirely on its specific type and function. Always verify the exact nature of the product or service to apply the correct classification.

FAQs

What is the HSN code for a wheelchair for invalids (non-mechanically propelled)?

The HSN code for a non-mechanically propelled wheelchair for invalids is 87131010.

What is the HSN code for baby carriages?

The HSN code for baby carriages is 87150010.

What is the GST rate for baby carriages and their parts?

Baby carriages and their parts (HSN 8715) attract an 18% GST rate.

What is the HSN code for doll carriages?

Doll carriages can fall under HSN 950100 (if considered wheeled toys for riding by children) or HSN 9503 (for wheeled toys including doll carriages).

What is the GST rate for long-distance transport services of passengers by stage carriage?

Long-distance transport services of passengers by stage carriage (SAC 996422) can have GST rates of 5%, 12%, or 18% depending on specific conditions.

What HSN code covers large containers designed for multi-modal transport?

Large multi-modal transport containers fall under HSN 86090000.

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