Q3HSN Code 9401
Seats (other than those of heading 9402)
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
GST rate
| Seats of a kind used for aircraft | 5% |
| Seats of a kind used for motor vehicles | 18% |
| Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment | 18% |
| Wood — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| Other › Other | 18% |
| 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% |
| 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% |
| 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% |
| Bamboo — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| Rattan — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| Upholstered | 18% |
| Other seats — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts | 18% |
Codes under 9401
| Code | Description | GST rate |
|---|---|---|
| 9401 10 | Seats of a kind used for aircraft | 18% |
| 9401 20 | Seats of a kind used for motor vehicles | 18% |
| 9401 30 00 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment | 18% |
| 9401 31 | Wood — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| 9401 39 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other | 18% |
| 9401 40 00 | 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% |
| 9401 41 | Wood — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| 9401 49 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other | 18% |
| 9401 50 00 | 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% |
| 9401 51 00 | 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% |
| 9401 52 | Bamboo — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| 9401 53 | Rattan — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| 9401 59 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other | 18% |
| 9401 61 | Upholstered | 18% |
| 9401 69 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other | 18% |
| 9401 71 | Upholstered | 18% |
| 9401 79 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other | 18% |
| 9401 80 | Other seats — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| 9401 90 00 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts | 18% |
| 9401 91 | Wood — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 18% |
| 9401 99 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other | 18% |
← Chapter 94: Furniture, mattresses, lamps & prefab buildings
Related HSN codes
Frequently Asked Questions
What is the HSN code for seats (other than those of heading 9402)?
The HSN code for seats (other than those of heading 9402) is 9401, under Chapter 94 (Furniture, mattresses, lamps & prefab buildings).
What is the GST rate on seats (other than those of heading 9402)?
It depends on the specific item: seats of a kind used for aircraft is 5%; seats of a kind used for motor vehicles is 18%; seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment is 18%; wood — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof is 18%; other › other is 18%; 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 is 18%; seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials is 5%; 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 is 18%; bamboo — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof is 18%; rattan — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof is 18%; upholstered is 18%; other seats — seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof is 18%; seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 13/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.