GST rates and HSN code for Carriage.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Non-Mechanically Propelled | 87142020 | 28% | Nil | 01/08/2019 1/07/2017 | – |
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Other | 87142090 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Other | 87131090 | omitted | Nil | 01/07/2017 | – | |
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Wheel Chairs For Invalid | 87131010 | omitted | Nil | 01/07/2017 | – | |
Baby Carriages And Parts Thereof | 8715 | 18% | Nil | 01/08/2019 1/07/2017 | – | |
Baby Carriages And Parts Thereof Baby Carriages And Parts Thereof Parts | 87150020 | 18% | Nil | 01/08/2019 1/07/2017 | – | |
Baby Carriages And Parts Thereof Baby Carriages And Parts Thereof: Baby Carriages | 87150010 | 18% | Nil | 01/08/2019 1/07/2017 | – | |
Parts And Accessories Of Vehicles Of Headings 8711To 8713 Of Carriages For Disabled Persons Mechanically Propelled | 87142010 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
Of Carriages For Disabled Persons | 871420 | 5% | Nil | 01/08/2019 1/01/2019 1/07/2017 | – | |
Toys, games and sports requisites; parts and accessories thereof | Wheeled 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: Parts | 95010090 | 0 | – | 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(Electronic Toys) | 9503 | 18% | – | 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; D | 95030030 | 18% | – | 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 Kinds | 950300 | 18% | – | 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) | 9503 | 12% | – | 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; Do | 95030090 | 18% | – | 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; D | 95030020 | 18% | – | 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 kinds | Containers (Including Containers For The Transport Of Fluids) Specially Designed And Equipped For Carriage By One Or More Modes Of Transport | 86090000 | 18% | – | 01/07/2017 | – |
Containers (Including Containers For The Transport Of Fluids) Specially Designed And Equipped For Carriage By One Or More Modes Of Transport | 8609 | 18% | – | 01/07/2017 | – | |
Aircraft, spacecraft, and parts thereof | Parts Of Goods Of Heading 8802 Or 8806 – – Under-Carriages And Parts Thereof | 88072000 | 18% | – | 01/07/2017 | – |
Services | Long-Distance Transport Services Of Passengers Through Road By Bus, Car, Non-Scheduled Long Distance Bus And Coach Services, Stage Carriage Etc | 996422 | 5%/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 service | 1/01/2019 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 “carriage” largely depends on its specific function and design. We can categorize them into a few key types based on the provided data:
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.”
These are components used in the repair or assembly of carriages for disabled persons. They fall under Chapter 87:
These are commonly known as strollers or prams. They also fall under Chapter 87:
These are toys for children. They fall under Chapter 95: “Toys, games and sports requisites; parts and accessories thereof.”
These refer to large shipping containers. They fall under Chapter 86: “Railway or tramway locomotives, rolling-stock and parts thereof…”
These are specific parts of aircraft. They fall under Chapter 88: “Aircraft, spacecraft, and parts thereof.”
This refers to the service of transporting passengers by road, not a physical item. It falls under Chapter 99 (Services Accounting Code – SAC):
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.
The HSN code for a non-mechanically propelled wheelchair for invalids is 87131010.
The HSN code for baby carriages is 87150010.
Baby carriages and their parts (HSN 8715) attract an 18% GST rate.
Doll carriages can fall under HSN 950100 (if considered wheeled toys for riding by children) or HSN 9503 (for wheeled toys including doll carriages).
Long-distance transport services of passengers by stage carriage (SAC 996422) can have GST rates of 5%, 12%, or 18% depending on specific conditions.
Large multi-modal transport containers fall under HSN 86090000.
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