Chair HSN Code for GST Classification
Chairs are used in homes, offices, shops, schools and many other places. They include simple plastic chairs, cushioned office chairs and revolving chairs for workstations.
To use the chair HSN code correctly and apply the right GST rate, dealers, furniture makers and office suppliers need to understand how different types of chairs are classified and how GST generally applies after the changes from 22 September 2025.
Plastic, Office and Revolving Chair HSN Codes Explained
Under GST, most chairs are classified in the furniture chapter. Seats and chairs for general use are grouped in the family that covers seats and their parts. This family is used for many types of seating furniture including plastic chairs and office chairs.
In normal trade practice, common plastic moulded chairs and regular household chairs are mapped to the main seats family. Office chairs, computer chairs and revolving adjustable chairs are also kept in this seats family because they are still chairs even though they have wheels or height adjustment. The detailed item description mentions if the chair is plastic, cushioned or revolving.
Key Chair HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 9401 | Seats and chairs | General chairs and seats for home, office and shops | 18% |
| 9401 | Plastic chairs | Moulded plastic chairs for indoor and outdoor use | 18% |
| 9401 | Office and revolving chairs | Cushioned office chairs and revolving work chairs | 18% |
| 8713 | Wheelchairs | Manual and powered wheelchairs for persons with disability | 5% |
GST Rate for Chairs and Correct HSN Classification
With the move to the three slab structure from 22 September 2025, most furniture items including normal chairs fall in the standard 18% GST slab. Earlier some items could be taxed at a higher rate, but under the new structure regular chairs are generally treated as standard rated goods.
This means that plastic chairs, office chairs and revolving chairs mapped to the seats family usually attract 18% GST on their taxable value. The same rate generally applies whether the chairs are used in homes, offices or commercial spaces because GST looks at the nature of the product and not at the user.
When creating products in the accounting software, each chair item should have a clear description, the chosen HSN code from the seats family and the 18% GST rate. Every invoice raised for chairs will then show the correct HSN code and tax calculation. This helps buyers to take input tax credit correctly where they are eligible.
If there is any special notification that gives a different rate to a specific type of seating product, the rate in the item master needs to be updated from the effective date. The GST rate may vary depending on specific notifications and conditions, so businesses should review unusual items carefully.
Wheelchair HSN Code and GST Applicability
Wheelchairs are treated differently from normal chairs because they are mobility aids for persons with disability. They are classified in a separate family that covers carriages and similar equipment for disabled persons rather than in the general furniture chapter.
As assistive devices, wheelchairs generally enjoy a concessional GST rate. After the move to the new structure, wheelchairs are usually taxed at a lower slab such as 5% instead of the standard 18% slab that applies to normal furniture. This lower GST helps to keep mobility aids more affordable.
On invoices, sellers of wheelchairs should use the correct wheelchair family code and the lower GST rate instead of the general chair family and the standard rate. This keeps the treatment clear for both seller and buyer and avoids confusion between regular chairs and medical mobility devices.
If a business sells both wheelchairs and normal chairs, it should maintain separate item codes and tax settings for each group. In GST returns, wheelchair sales and chair sales will then appear under their own HSN families and rate slabs, which makes review easier for both the business and the tax department.
Conclusion
Chair HSN codes place plastic, office and revolving chairs in the main seats family in the furniture chapter, where they are generally taxed at 18% GST after the changes from 22 September 2025. Wheelchairs are placed in a different family for mobility aids and usually attract a lower concessional rate such as 5%.
By choosing the correct HSN family for each type of chair, applying the right GST rate in the billing system and showing these details clearly on invoices and GST returns, businesses can ensure correct tax calculation, support smooth input tax credit and reduce the risk of disputes about the classification of chairs and wheelchairs.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for chairs?
Most common chairs are classified in the main seats family in the furniture chapter. This family covers many types of seats and chairs used in homes, offices and shops.
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Does the plastic chair HSN code differ from office chairs?
Plastic chairs and office chairs are usually mapped to the same seats family. The difference is shown in the item description as plastic, cushioned or revolving, while the base HSN family remains the same.
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What is the HSN code for revolving chairs?
Revolving and adjustable office chairs are treated as seats in the same family as other chairs. They are still chairs, so they usually share the same seats HSN family used for office seating furniture.
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Is the wheelchair HSN code the same as standard chairs?
No. Wheelchairs are classified in a separate family for carriages and mobility aids for disabled persons. They do not use the same HSN family as regular chairs and they usually attract a lower GST rate.
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How to apply GST using the correct chair HSN code?
In the accounting software, assign the seats family code and 18% GST rate to normal chairs and the wheelchair family code and concessional rate to wheelchairs. The system will then print the correct HSN and GST on invoices and help you report sales correctly in GST returns.