--- title: "HSN Code for Seats Of A Kind Used For Motor Vehicles | HSN 94012000 GST Rate" description: "Find HSN and GST Rates for 94012000 related to Seats Of A Kind Used For Motor Vehicles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94012000/" --- # HSN Code 94012000: Seats Of A Kind Used For Motor Vehicles - [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/) - [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/) - [Sub-chapter 9401: Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Seats of a kind used for motor vehicles | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94012000 ? It includes Other seats, with wooden frames : Upholstered ### How much GST applies to Seats Of A Kind Used For Motor Vehicles? Under HSN 94012000, Seats Of A Kind Used For Motor Vehicles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Seats Of A Kind Used For Motor Vehicles? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Seats Of A Kind Used For Motor Vehicles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Seats Of A Kind Used For Motor Vehicles? 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. ### How should mixed supplies be billed when Seats Of A Kind Used For Motor Vehicles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Seats Of A Kind Used For Motor Vehicles; Nil for exempt items if applicable). ## India's trade performance: HSN Code 94012000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹400 Cr (+51.82% YoY) — 0.0109% of India's total exports - Imports: ₹907 Cr (+31.99% YoY) — 0.0149% of India's total imports - Trade balance: −₹507 Cr (Deficit); surplus rank #11906 of 12657 HSN codes - Share of Sub-Chapter 9401: 15.51% of its exports; import side 18.61% - Rank within Sub-Chapter 9401: #2 of 21 by export value; import-side #2 ### Key metrics - Export CAGR: 7.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1186 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +51.82% in FY 2024-25 - Contribution to Sub-Ch. 9401: 15.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94012000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9401 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9401 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 261.04 | 0.0114% | — | 19.22% | 465.81 | 0.0130% | — | 15.11% | −204.77 | #1093 | | FY 2019-20 | 288.75 | 0.0131% | +10.62% | 19.35% | 292.44 | 0.0087% | −37.22% | 10.31% | −3.69 | #1020 | | FY 2020-21 | 182.64 | 0.0085% | −36.75% | 12.61% | 236.86 | 0.0081% | −19.01% | 10.39% | −54.22 | #1452 | | FY 2021-22 | 228.84 | 0.0073% | +25.30% | 11.69% | 471.27 | 0.0103% | +98.97% | 14.99% | −242.43 | #1526 | | FY 2022-23 | 245.72 | 0.0068% | +7.38% | 11.80% | 713.28 | 0.0124% | +51.35% | 17.68% | −467.56 | #1519 | | FY 2023-24 | 263.44 | 0.0073% | +7.21% | 11.32% | 686.86 | 0.0122% | −3.70% | 15.63% | −423.42 | #1495 | | FY 2024-25 | 399.96 | 0.0109% | +51.82% | 15.51% | 906.61 | 0.0149% | +31.99% | 18.61% | −506.65 | #1186 | - CAGR (7-year): exports 7.37%/yr, imports 11.74%/yr (consistently Deficit) ## Key trade insights: HSN Code 94012000 export-import analysis ### Consistent export growth: 7.37% CAGR over 7 years India's exports under HSN Code 94012000 have grown at a compound annual rate of 7.37% over 7 fiscal years, rising from ₹261.04 Crore in FY 2018-19 to ₹399.96 Crore in FY 2024-25. ### HSN Code 94012000 ranked #1186 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94012000 ranks #1186 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #2 of 21. By trade surplus, it ranks #11906 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94012000 exports The strongest single-year export movement for HSN Code 94012000 was recorded in FY 2024-25, when exports surged by 51.82% over the prior year. ### India records a trade deficit of ₹506.65 Crore in HSN Code 94012000 goods In FY 2024-25, India's imports of ₹906.61 Cr exceeded exports of ₹399.96 Cr, resulting in a trade deficit of ₹506.65 Crore — ranking #11906 of 12657 by surplus magnitude. ### Import growth of 11.74% CAGR signals rising demand for Seats Of A Kind Used For Motor Vehicles India's imports under HSN Code 94012000 have grown at 11.74% CAGR, reaching ₹906.61 Crore in FY 2024-25. ### HSN Code 94012000 contributes 15.51% of Sub-Chapter 9401 exports — ranked #2 Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94012000 ranks #2 by export value — accounting for 15.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.61% share (rank #2). ## Related HSN Codes in Sub-Chapter 9401 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 94019900: Furniture Parts and Accessories](https://busy.in/hsn/hsn-94019900/) | ₹1,119 Cr | | #2 | HSN Code 94012000: Seats Of A Kind Used For Motor Vehicles (this hsn code) | ₹400 Cr | | #3 | [HSN Code 94016900: Other Seats, With Wooden Frames \| Other](https://busy.in/hsn/hsn-94016900/) | ₹312 Cr | | #4 | [HSN Code 94016100: Other seats, with wooden frames : Upholstered](https://busy.in/hsn/hsn-94016100/) | ₹300 Cr | | #5 | [HSN Code 94017900: Other Seats, With Metal Frames \| Other](https://busy.in/hsn/hsn-94017900/) | ₹143 Cr | | #6 | [HSN Code 94017100: Other seats, with metal frames : Upholstered](https://busy.in/hsn/hsn-94017100/) | ₹93 Cr | | #7 | [HSN Code 94018000: Other Seats](https://busy.in/hsn/hsn-94018000/) | ₹86 Cr | | #8 | [HSN Code 94011000: Seats Of A Kind Used For Aircraft](https://busy.in/hsn/hsn-94011000/) | ₹57 Cr | | #9 | [HSN Code 94013900: Swivel seats](https://busy.in/hsn/hsn-94013900/) | ₹36 Cr | | #10 | [HSN Code 94015900: Other seats of cane, bamboo, etc.](https://busy.in/hsn/hsn-94015900/) | ₹15 Cr |