--- title: "HSN Code for Swivel seats with height adjustment: Wood | HSN 94013100 GST Rate" description: "Find HSN and GST Rates for 94013100 related to Swivel seats with height adjustment: Wood with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94013100/" --- # HSN Code 94013100: Swivel seats with height adjustment: Wood - [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 | | --- | --- | --- | --- | --- | | Swivel seats and variable height adjustment: Of wood | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94013100 ? It includes Other Seats, With Wooden Frames | Other ### Can we claim ITC on inputs used to trade Swivel seats with height adjustment: Wood? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Swivel seats with height adjustment: Wood? Under HSN 94013100, Swivel seats with height adjustment: Wood attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Swivel seats with height adjustment: Wood? 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 Swivel seats with height adjustment: Wood? 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. ### Does packaging or labelling change the GST for Swivel seats with height adjustment: Wood? 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. ## India's trade performance: HSN Code 94013100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−22.06% YoY) — 0.0000% of India's total exports - Imports: ₹4 Cr (+21.19% YoY) — 0.0001% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8300 of 12657 HSN codes - Share of Sub-Chapter 9401: 0.04% of its exports; import side 0.08% - Rank within Sub-Chapter 9401: #13 of 21 by export value; import-side #13 ### Key metrics - National export rank: #8201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +34.65% in FY 2023-24 - Contribution to Sub-Ch. 9401: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94013100 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 1.01 | 0.0000% | — | 0.05% | 6.36 | 0.0001% | — | 0.16% | −5.35 | #8094 | | FY 2023-24 | 1.36 | 0.0000% | +34.65% | 0.06% | 3.02 | 0.0001% | −52.52% | 0.07% | −1.66 | #7950 | | FY 2024-25 | 1.06 | 0.0000% | −22.06% | 0.04% | 3.66 | 0.0001% | +21.19% | 0.08% | −2.60 | #8201 | ## Key trade insights: HSN Code 94013100 export-import analysis ### Export snapshot for HSN Code 94013100 India exported ₹1.06 Crore worth of Swivel seats with height adjustment: Wood in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94013100 ranked #8201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94013100 ranks #8201 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #13 of 21. By trade surplus, it ranks #8300 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 94013100 exports The strongest single-year export movement for HSN Code 94013100 was recorded in FY 2023-24, when exports surged by 34.65% over the prior year. ### India records a trade deficit of ₹2.60 Crore in HSN Code 94013100 goods In FY 2024-25, India's imports of ₹3.66 Cr exceeded exports of ₹1.06 Cr, resulting in a trade deficit of ₹2.60 Crore — ranking #8300 of 12657 by surplus magnitude. ### HSN Code 94013100 contributes 0.04% of Sub-Chapter 9401 exports — ranked #13 Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94013100 ranks #13 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #13). ## 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](https://busy.in/hsn/hsn-94012000/) | ₹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 | | #13 | HSN Code 94013100: Swivel seats with height adjustment: Wood (this hsn code) | ₹1 Cr |