HSN Code 94012000 represents Seats Of A Kind Used For Motor Vehicles under GST classification. This code helps businesses identify Seats Of A Kind Used For Motor Vehicles correctly for billing, taxation, and trade. With HSN Code 94012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Seats Of A Kind Used For Motor Vehicles.
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HSN Code 94012000 relates to the following description.
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
Seats of a kind used for motor vehicles
9%
9%
18%
0%
Description of Goods
Seats of a kind used for motor vehicles
Chapter
94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
Sub Chapter
9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Seats Of A Kind Used For Motor Vehicles does not include products with the following descriptions.
Seats of a kind used for aircraft
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment
Swivel seats and variable height adjustment: Of wood
Swivel seats and variable height adjustment: Other
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats other than garden seats or camping equipment, convertible into beds
Seats other than garden seats or camping equipment, convertible into beds: Of wood
Seats other than garden seats or camping equipment, convertible into beds: Other
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof -seats of cane, osier, bamboo or similar materials: — of bamboo or rattan
Seats of cane, osier, bamboo or similar materials: Of bamboo
Seats of cane, osier, bamboo or similar materials: Of rattan
Seats of cane, osier, bamboo or similar materials: Other
Other seats, with wooden frames : Upholstered
Other seats, with wooden frames : Other
Other seats, with metal frames : Upholstered
Other seats, with metal frames : Other
Other seats
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts
Parts: Of wood
Parts: Other
Seats of a kind used for aircraft
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment
Swivel seats and variable height adjustment: Of wood
Swivel seats and variable height adjustment: Other
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats other than garden seats or camping equipment, convertible into beds
Seats other than garden seats or camping equipment, convertible into beds: Of wood
Seats other than garden seats or camping equipment, convertible into beds: Other
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof -seats of cane, osier, bamboo or similar materials: — of bamboo or rattan
Seats of cane, osier, bamboo or similar materials: Of bamboo
Seats of cane, osier, bamboo or similar materials: Of rattan
Seats of cane, osier, bamboo or similar materials: Other
Other seats, with wooden frames : Upholstered
Other seats, with wooden frames : Other
Other seats, with metal frames : Upholstered
Other seats, with metal frames : Other
Other seats
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts
Parts: Of wood
Parts: Other
India’s Exports
FY 2024-25₹400 Cr
0.0109% of India’s total exports
India’s Imports
FY 2024-25₹907 Cr
0.0149% of India’s total imports
Trade Balance
FY 2024-25−₹507 Cr
Surplus rank #11906 of 12657 HSN codes
% of Sub-Chapter 9401
FY 2024-2515.51%
Share of Sub-Chapter 9401’s total exports in FY 2024-25
Import side: 18.61% of Sub-Chapter 9401’s imports
Rank Within Sub-Chapter 9401
FY 2024-25#2 of 21
Position by export value among HSN codes in Sub-Chapter 9401
Import-side rank: #2 of 21
At a glance
7.37%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1186
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+51.82%
Peak Growth Year
FY 2024-25 · strongest single-year move
15.51%
Contribution to Sub-Ch. 9401
Share of Sub-Chapter 9401 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−204.77
Exports
261.04 ₹ Cr
0.0114% share
— YoY
19.22% of Sub-Ch. 9401
Imports
465.81 ₹ Cr
0.0130% share
— YoY
15.11% of Sub-Ch. 9401
Balance
−3.69
Exports
288.75 ₹ Cr
0.0131% share
+10.62% YoY
19.35% of Sub-Ch. 9401
Imports
292.44 ₹ Cr
0.0087% share
−37.22% YoY
10.31% of Sub-Ch. 9401
Balance
−54.22
Exports
182.64 ₹ Cr
0.0085% share
−36.75% YoY
12.61% of Sub-Ch. 9401
Imports
236.86 ₹ Cr
0.0081% share
−19.01% YoY
10.39% of Sub-Ch. 9401
Balance
−242.43
Exports
228.84 ₹ Cr
0.0073% share
+25.30% YoY
11.69% of Sub-Ch. 9401
Imports
471.27 ₹ Cr
0.0103% share
+98.97% YoY
14.99% of Sub-Ch. 9401
Balance
−467.56
Exports
245.72 ₹ Cr
0.0068% share
+7.38% YoY
11.80% of Sub-Ch. 9401
Imports
713.28 ₹ Cr
0.0124% share
+51.35% YoY
17.68% of Sub-Ch. 9401
Balance
−423.42
Exports
263.44 ₹ Cr
0.0073% share
+7.21% YoY
11.32% of Sub-Ch. 9401
Imports
686.86 ₹ Cr
0.0122% share
−3.70% YoY
15.63% of Sub-Ch. 9401
Balance
−506.65
Exports
399.96 ₹ Cr
0.0109% share
+51.82% YoY
15.51% of Sub-Ch. 9401
Imports
906.61 ₹ Cr
0.0149% share
+31.99% YoY
18.61% of Sub-Ch. 9401
CAGR · 7-Year
Exports
7.37% /yr
Imports
11.74% /yr
reference, FY 2024-25
Export
₹2,579.40 Cr
Import
₹4,871.50 Cr
Trade Balance
−2,292.10
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.
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.
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.
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.
India's imports under HSN Code 94012000 have grown at 11.74% CAGR, reaching ₹906.61 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 94012000 and GST compliance.
It includes Other seats, with wooden frames : Upholstered
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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).