HSN Code 9401: Seats (chairs, sofas, office chairs)
HSN code 9401 classifies seats (chairs, sofas, office chairs) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Seats (chairs, sofas, office chairs) falls in this bucket. Full ITC available.
Sample Calculation for Seats (chairs, sofas, office chairs)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 9401
Use HSN code 9401 on every tax invoice for seats (chairs, sofas, office chairs). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 9401
What is HSN code 9401?
HSN code 9401 classifies seats (chairs, sofas, office chairs) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Seats (chairs, sofas, office chairs)?
Seats (chairs, sofas, office chairs) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Seats (chairs, sofas, office chairs) exempt from GST?
No. Seats (chairs, sofas, office chairs) attracts 18% GST on every taxable sale.