What products are classified under HSN 93061000 ?
It includes Prefabricated buildings – other : other
HSN Code 93061000 represents Swivel/Variable Height Seats under GST classification. This code helps businesses identify Swivel/Variable Height Seats correctly for billing, taxation, and trade. With HSN Code 93061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Swivel/Variable Height Seats.
HSN Code 93061000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 93 | Arms and ammunition; parts and accessories thereof | 9306 | Bombs , grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads | Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof | 9% | 9% | 18% | 0% |
Description of goods
Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof
Chapter
93 – Arms and ammunition; parts and accessories thereof
Sub Chapter
9306 – Bombs , grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
Swivel/Variable Height Seats does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Shotgun cartridges and parts thereof; air gun pellets : Cartridges | |
| Shotgun cartridges and parts thereof; air gun pellets : Other | |
| Other cartridges and parts thereof | |
| Other |
Shotgun cartridges and parts thereof; air gun pellets : Cartridges
Shotgun cartridges and parts thereof; air gun pellets : Other
Other cartridges and parts thereof
Other
It includes Prefabricated buildings – other : other
Under HSN 93061000, Swivel/Variable Height Seats attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Swivel/Variable Height Seats; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.