HSN Code 9401 – Seats (Other Than Those Of Heading 9402), Whether Or Not…

HSN Code

9401

Chapter

Digits

4-digit

Section

What is HSN Code 9401?

HSN code 9401 is the Harmonized System of Nomenclature classification for Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts… under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 94 — Furniture, Bedding, Mattresses, Mattress Supports, Cushions And…, which is part of Section XX: Miscellaneous Manufactured Articles. Every GST-registered business supplying seats (other than those of heading 9402), whether or not convertible into beds, and parts… must quote HSN 9401 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 9401

Level	Code	Description
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	seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

GST rate for HSN 9401

Goods under HSN 9401 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts… →

Sub-codes under this classification

HSN Code	Description
940110	seats of a kind used for aircraft
940120	seats of a kind used for motor vehicles
94013000	seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment
940131	of wood
940139	other
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
940141	of wood
940149	other
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
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
940152	of bamboo
940153	of rattan
940159	other
940161	upholstered
940169	other
940171	upholstered
940179	other
940180	other seats
94019000	seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts
940191	of wood
940199	other

HSN Code 9401 — FAQs

What is HSN code 9401?

HSN code 9401 classifies "Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts…" under India's GST regime. It falls under Chapter 94 (Furniture, Bedding, Mattresses, Mattress Supports, Cushions And…) of the Harmonized System of Nomenclature.

How many digits is HSN code 9401?

9401 is a 4-digit HSN code — a heading (4-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 9401?

Goods under HSN 9401 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts….

Which chapter does HSN code 9401 belong to?

HSN 9401 belongs to Chapter 94 — Furniture, Bedding, Mattresses, Mattress Supports, Cushions And…, part of Section XX: Miscellaneous Manufactured Articles.

Auto-fill HSN 9401 on every invoice

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HSN Code 9401 – Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts…