What is the GST (IGST) rate for HSN code 94013100?

HSN code 94013100 (Chair) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 94013100?

The Basic Customs Duty (BCD) for HSN code 94013100 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 94013100 cover?

HSN code 94013100 covers Chair. It sits under 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, in Section XX – MISCELLANEOUS MANUFACTURED ARTICLES.

What is the unit of measurement for HSN code 94013100?

The standard unit of quantity (UQC) for HSN code 94013100 is u, as listed in the Customs Tariff.

What is the HSN code for an office chair?

Swivel seats with variable height adjustment — the typical office chair — fall under 9401 30: wooden ones under 94013100 and others (metal/plastic-framed) under 94013900. Upholstered chairs with wooden frames are 94016100.

Which HSN code applies to plastic moulded chairs?

Moulded plastic chairs generally fall under 94018000 (other seats) within heading 9401. Tables and other furniture are classified under heading 9403 instead — see the furniture page.

HSN Code Finder · Product

Chair HSN Code 9401

18% IGSTSchedule II

Chairs and other seats are classified under HSN heading 9401, which is distinct from heading 9403 for other furniture. Swivel seats, upholstered chairs and moulded plastic chairs each map to their own tariff items.

Search any HSN code

Heading

9401

Primary code

94013100

GST / IGST

18%

Customs duty (BCD)

20%

Chair HSN codes & GST rates

The 8-digit HSN codes under heading 9401 (seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
94013100	Of wood	18%	20%
94013900	Other equipment, convertible into beds:	18%	20%
94016100	Upholstered	18%	20%
94017100	Upholstered	18%	20%
94018000	Other seats	18%	20%

FTA preferential rates: 13 partner agreement(s) listed for 94013100; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for chair?

The HSN code for chair is 9401 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for chair the most common is 94013100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How chair is classified under HSN

The HSN classification for chair narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 942-digitFurniture; 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
94014-digit headingSEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF
9401316-digit subheadingSEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF
940131008-digit tariff itemOf wood

Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

Browse all of Chapter 94 Heading 9401 overview

GST on chair

Chair (HSN 9401) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 94013100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported chair

When chair (HSN 94013100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 94013100 →

Conclusion

The HSN code for chair is 9401 at the heading level, with 94013100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.