---
title: "HSN Code for Swivel/Variable Height Seats | HSN 93061000 GST Rate"
description: "Find HSN and GST Rates for 93061000 related to Swivel/Variable Height Seats with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-93061000/"
---

# HSN Code 93061000: Swivel/Variable Height Seats

- [Section 19: Guide to HSN Section 19](https://busy.in/hsn/section-19/)
- [Chapter 93: Arms & Ammunition, Etc](https://busy.in/hsn/chapter-93/)
- [Sub-chapter 9306: Ammunition Parts](https://busy.in/hsn/sub-chapter-9306/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 93061000 ?

It includes Prefabricated buildings – other : other

### How much GST applies to Swivel/Variable Height Seats?

Under HSN 93061000, Swivel/Variable Height Seats attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Swivel/Variable Height Seats is sold with other items?

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).

### Any common misclassification issue with Swivel/Variable Height Seats?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Swivel/Variable Height Seats?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Swivel/Variable Height Seats?

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.