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Free Tools/HSN Code Finder/Chapter 94/HSN 9401
HSN 94014-Digit Heading

HSN 9401: Seats – GST Rate

HSN 9401 covers seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GST on HSN 9401 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 21 tariff items, for example 9401 10 00, 9401 20 00 and 9401 30 00.

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

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 9401

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Aircraft seats

Reference: Schedule I, S. No. 494 (Spec: 9401 10 00)
18%CGST 9% + SGST 9% / IGST 18%

Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft

Reference: Schedule II, S. No. 610 (Spec: 9401 [other than 9401 10 00])
Other entries in this chapter (1)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service

Reference: Schedule I, S. No. 437 (Spec: 84, 85 or 94)

Sub-Headings & Tariff Items Under 9401

Showing 37 sub-classification codes with complete hierarchy descriptions.

9401106-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Seats Of A Kind Used For Aircraft

940110008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Seats Of A Kind Used For Aircraft > Seats Of A Kind Used For Aircraft

9401206-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Seats Of A Kind Used For Motor Vehicles

940120008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Seats Of A Kind Used For Motor Vehicles > Seats Of A Kind Used For Motor Vehicles

940130008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Swivel seats and variable height adjustment

9401316-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Wood

940131008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Wood > Of Wood

9401396-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other

940139008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other > Other

940140008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > 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

9401416-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Wood

940141008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Wood > Of Wood

9401496-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other

940149008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other > Other

940150008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof Seats Of Cane, Osier, Bamboo Or Similar Materials

940151008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > 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

9401526-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Bamboo

940152008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Bamboo > Of Bamboo

9401536-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Rattan

940153008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Rattan > Of Rattan

9401596-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other

940159008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other > Other

9401616-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Upholstered

940161008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Upholstered > Upholstered

9401696-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other

940169008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other > Other

9401716-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Upholstered

940171008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Upholstered > Upholstered

9401796-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other

940179008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other > Other

9401806-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other Seats

940180008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other Seats > Other Seats

940190008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Parts

9401916-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Wood

940191008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Of Wood > Of Wood

9401996-Digit Sub-heading

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other

940199008-Digit Tariff Item

Chain: 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 > Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof > Other > Other

Other Headings in Chapter 94

HSN 9402
Medical, Surgical, Dental Or Veterinary Furniture (For Example, Operating Tables, Examination Tables, Hospital Beds With Mechanical Fittings, Dentists Chairs), Barbers Chairs And Similar Chairs, Having Rotating As Well As Both Reclining And Elevating Movements, Parts Of The Foregoing Articles
HSN 9403
Other Furniture And Parts Thereof
HSN 9404
Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Fitted With Springs Or Stuffed Or Internally Fitted With Any Material Or Of Cellular Rubber Or Plastics, Whether Or Not Covered
HSN 9405
Luminaires And Lighting Fittings Including Searchlights And Spotlights And Parts Thereof, Not Elsewhere Specified Or Included; Illuminated Signs, Illuminated Name-Plates And The Like, Having A Permanently Fixed Light Source, And Parts Thereof Not Elsewhere Specified Or Included
HSN 9406
Prefabricated Buildings
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