HSN Code 9401 — Seats & chairs
HSN code 9401 covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. Under GST 2.0 (effective 22 September 2025), HSN 9401 (seats & chairs) is taxed at 18% GST. This code falls under Chapter 94 — Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 9401 at a glance
| HSN Code | 9401 |
| Description | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 94 — Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building |
| Heading | 9401 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 9401
37 more specific 6- and 8-digit codes fall under 9401 (seats & chairs). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 940110 | Seats Of A Kind Used For Aircraft | 5% |
| 940120 | Seats Of A Kind Used For Motor Vehicles | 18% |
| 940131 | Of Wood | 18% |
| 940139 | Other | 18% |
| 940141 | Of Wood | 18% |
| 940149 | Other | 18% |
| 940152 | Of Bamboo | 18% |
| 940153 | Of Rattan | 18% |
| 940159 | Other | 18% |
| 940161 | Upholstered | 18% |
| 940169 | Other | 18% |
| 940171 | Upholstered | 18% |
| 940179 | Other | 18% |
| 940180 | Other Seats | 18% |
| 940191 | Of Wood | 18% |
| 940199 | Other | 18% |
| 94011000 | Seats Of A Kind Used For Aircraft | 18% |
| 94012000 | Seats Of A Kind Used For Motor Vehicles | 18% |
| 94013000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Swivel seats and variable height adjustment | 18% |
| 94013100 | Of Wood | 18% |
| 94013900 | Other | 18% |
| 94014000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats other than garden seats or camping equipment, convertible into beds | 18% |
| 94014100 | Of Wood | 18% |
| 94014900 | Other | 18% |
| 94015000 | Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof Seats Of Cane, Osier, Bamboo Or Similar Materials | 5% |
| 94015100 | Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof -Seats Of Cane, Osier, Bamboo Or Similar Materials: -- Of Bamboo Or Rattan | 18% |
| 94015200 | Of Bamboo | 18% |
| 94015300 | Of Rattan | 18% |
| 94015900 | Other | 18% |
| 94016100 | Upholstered | 18% |
Showing 30 of 37 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What is the HSN code for seats & chairs?
What is the GST rate on seats & chairs?
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Is the HSN code 9401 mandatory on invoices for seats & chairs?
Related HSN codes in Chapter 94
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