HSN code | HSN description | GST |
| 8712 | Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised | 12% |
| 871200 | Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised | 12% |
| 87120010 | Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised Bicycles | 12% |
| 87120090 | Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorized Other | 12% |
| 8713 | – | 5% |
| 871310 | Not Mechanically Propelled | 5% |
| 87131010 | Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Wheel Chairs For Invalid | 5% |
| 87131090 | Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Other | 5% |
| 871390 | Other | 5% |
| 87139010 | Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Other Wheel Chairs For Invalid | 5% |
| 87139090 | Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Other Other | 5% |
