Chair HSN code 8 digit list (HS 2022 lines)
The current 8-digit chair lines on the GST portal are the HS 2022 lines: 9401 31 00 and 9401 39 00 for swivel chairs, 9401 41 00 and 49 00 for seats that turn into beds, and 9401 91 00 and 99 00 for parts. Every line below is a seat under heading 9401.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 9401 10 00 | Aircraft seats | 5% |
| 9401 20 00 | Seats for motor vehicles (car, bus, two-wheeler seats) | 18% |
| 9401 31 00 | Swivel seat with height adjustment, of wood | 18% |
| 9401 39 00 | Swivel seat with height adjustment, other (mesh, steel, plastic office chairs) | 18% |
| 9401 41 00 | Seat convertible into a bed, of wood (not garden or camping seats) | 18% |
| 9401 49 00 | Seat convertible into a bed, other (metal-frame sofa-cum-bed) | 18% |
| 9401 52 00 | Seat of bamboo | see note |
| 9401 53 00 | Seat of rattan | see note |
| 9401 59 00 | Seat of cane, osier or similar material, other | see note |
| 9401 61 00 | Seat with a wooden frame, upholstered | 18% |
| 9401 69 00 | Seat with a wooden frame, not upholstered | 18% |
| 9401 71 00 | Seat with a metal frame, upholstered | 18% |
| 9401 79 00 | Seat with a metal frame, not upholstered | 18% |
| 9401 80 00 | Other seats, e.g. one-piece moulded plastic chair | 18% |
| 9401 91 00 | Parts of seats, of wood | 18% |
| 9401 99 00 | Parts of seats, other (base, castor wheel, gas lift) | 18% |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025. Bamboo, rattan and cane seats are left open here because the 5% entry sits under 9403; the bamboo section below explains why.
The portal still accepts the older HS 2017 lines 9401 30 00, 9401 40 00 and 9401 90 00, which many billing apps and ranking pages print. For a new listing or invoice, pick the split line instead: wood or other.
The office chair HSN code 8 digit is 9401 39 00 for a mesh, leather or fabric swivel chair with height adjustment on a steel or plastic base, and 9401 31 00 only if the swivel chair is made of wood. A visitor chair with four fixed legs does not swivel, so it moves to the frame lines: 9401 71 00 or 79 00 on a steel frame, 9401 61 00 or 69 00 on a wooden one.
Chair HSN code 9401 or 9403? Seats are not "other furniture"
A chair is HSN 9401, because heading 9401 covers seats and 9403 covers other furniture such as tables, cabinets, wardrobes and beds. DGCIS chapter 94 keeps 9403 for furniture you do not sit on.
Two page-1 results for "chair hsn code" show 9403. On an invoice that is the wrong heading, even though both carry 18% GST today (Schedule II S.No. 610 for 9401 and S.No. 612 for 9403). 9403 70 00, furniture of plastics, means a plastic table, not a plastic chair.
Barbers’ chairs and dentists’ chairs that rotate, recline and rise are 9402, not 9401. A toy chair is 9503 and a loose seat cushion is 9404, not a chair part (chapter 94 notes 1(l) and 3(B)).
Chair HSN code and GST for a Meesho or Flipkart listing
For an office, plastic, wooden or metal chair, the listing form takes 9401 as the HSN and 18% as the GST rate. Chairs have no price-per-piece slab, so a ₹900 chair and a ₹9,000 chair carry the same rate.
- Pick the row that matches how the chair is built: swivel, frame material, or no frame.
- Enter 4 digits (9401) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (940139, 940171 and so on) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose 18% for every 9401 row except aircraft seats; for bamboo, rattan or cane chairs read the section above before choosing 5%.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked example: a mesh revolving office chair
A home-category supplier lists a mesh revolving office chair and a set of four moulded plastic chairs. The office chair goes in as 9401 at 18% (940139 above ₹5 crore turnover); the plastic set is also 9401 at 18%, with 940180 as its six digits.
Check payout in the Meesho commission calculator; price the set with the price-per-piece guide. ListMagic, a Chrome extension, fills the Supplier Panel catalog form; you press Submit.
Plastic chair HSN code and GST rate, and bamboo or cane chairs
The plastic chair HSN code is 9401 80 00, "other seats", for a one-piece moulded chair, and its GST rate is 18%. A PVC chair is classified the same way; if the plastic seat sits on steel tube legs, the metal frame decides it and the line is 9401 79 00, or 9401 71 00 when cushioned.
Furniture wholly made of bamboo, cane or rattan moved from 12% to 5% GST on 22 September 2025 (PIB). In the rate notification that 5% line, Schedule I S.No. 490, is listed under heading 9403, while bamboo and rattan seats are classified at 9401 52 00 and 9401 53 00. The 18% entry for 9401 makes no bamboo exception, so confirm with your CA before you charge 5% on a cane chair.
Two seat lines have their own rates. Seats for motor vehicles, 9401 20 00, fell from 28% to 18%, and aircraft seats, 9401 10 00, are in the 5% schedule (S.No. 494).
Not a chair? Codes for tables, mattresses and lamps
Home-category catalogs often mix chairs with tables, cushions and lighting. Each of these sits under its own heading, so check the row before you copy 9401 across a whole catalog.
| Item | HSN heading | Where to look |
|---|---|---|
| Tables, cabinets, beds, wardrobes | 9403 | Wooden furniture HSN code page (coming soon) |
| Mattresses, pillows, seat cushions | 9404 | Mattress HSN code |
| Lamps and lighting fittings | by item | LED lights HSN code |
| Shipping carton for flat-pack chairs | 4819 | Carton box HSN code |
| Wall art, vases, showpieces | by item | Home decor HSN code page (coming soon) |
Headings from DGCIS ITC-HS, checked 11 Oct 2026. More items in the HSN codes list or the GST portal HSN search.
Frequently asked questions
What is the HSN code for a chair?
9401, seats; the sub-heading depends on the frame and whether it swivels. Swivel chairs are 9401 31 00 or 39 00, wooden-frame 9401 61–69, metal-frame 9401 71–79, others 9401 80 00 (GST portal HSN master).
What is the chair HSN code 8 digit?
It depends on the chair: 9401 39 00 for a swivel office chair, 9401 80 00 for a moulded plastic chair, 9401 71 00 or 79 00 for a metal-frame chair and 9401 61 00 or 69 00 for a wooden-frame chair.
What is the HSN code for an office chair?
9401 39 00 for a swivel chair with height adjustment that is not made of wood, at 18% GST; 9401 31 00 if it is of wood. A fixed-leg visitor chair goes by its frame, 9401 71/79 for metal.
What is the HSN code for a visitor chair?
A visitor chair is 9401 by its frame: 9401 71 00 (cushioned) or 79 00 on a steel frame, 9401 61 00 or 69 00 on a wooden frame, at 18% GST.
What is the GST rate on chairs and office chairs?
18% for chairs under 9401, including office chairs, under Schedule II S.No. 610 of Notification 9/2025 from 22 September 2025; aircraft seats 9401 10 00 are 5%.
What is the HSN code for a plastic chair?
9401 — plastic moulded chairs are seats; with no wooden or metal frame they fall in 9401 80 00, other seats, at 18% GST.
What is the HSN code for a sofa chair?
9401 61 if upholstered with a wooden frame, 9401 71 with a metal frame. A sofa that opens into a bed is 9401 41 00 (wood) or 9401 49 00.
What is the GST rate for HSN 94036000?
9403 60 is other wooden furniture, not chairs; it is taxed at 18% under Schedule II S.No. 612 of Notification 9/2025-IT(Rate), unless wholly of bamboo, cane or rattan.
Is GST on chairs 5%?
No. Chairs under 9401 are 18%; the 5% entry since 22 September 2025 covers furniture wholly made of bamboo, cane or rattan (listed under 9403) and aircraft seats.
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.