Lekhae
HSN 9401: Seats (not those of heading no. 9402), whether or not…
HSN code 9401 covers: Seats (not those of heading no. 9402), whether or not convertible into beds and parts thereof.
It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 9401 in the HSN/SAC column and 5 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 9401
This heading has 16 subheadings, including: Seats; of a kind used for aircraft, Seats; of a kind used for motor vehicles, Seats; swivel with variable height adjustment of wood, excluding medical, surgical, dental, veterinary or barber furniture, Seats; swivel with variable height adjustment of other than wood, excluding medical, surgical, dental, veterinary or barber furniture, Seats; convertible into beds of wood, other than garden seats or camping equipment, Seats; convertible into beds of other than wood, other than garden seats or camping equipment, Seats; of bamboo, Seats; of rattan…. Use the HSN/SAC finder to pin down the exact code.
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