HSN Code 94013900: Swivel seats

HSN Code 94013900 represents Swivel seats under GST classification. This code helps businesses identify Swivel seats correctly for billing, taxation, and trade. With HSN Code 94013900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Swivel seats.

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Description of Goods for Swivel seats

HSN Code 94013900 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
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 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof Swivel seats and variable height adjustment: Other 9% 9% 18% 0%

Description of goods

Swivel seats and variable height adjustment: Other

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%

What does HSN Code 94013900 not include?

Swivel seats does not include products with the following descriptions:

HSN Code Description
Seats of a kind used for aircraft
Seats of a kind used for motor vehicles
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
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 of a kind used for motor vehicles

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

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

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts

Parts: Of wood

Parts: Other

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FAQs for HSN Code 94013900

What products are classified under HSN 94013900 ?

It includes Other seats, with metal frames : Upholstered

Any common misclassification issue with Swivel seats?

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

How much GST applies to Swivel seats?

Under HSN 94013900, Swivel seats attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Swivel seats is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Swivel seats; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Swivel 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.

Can we claim ITC on inputs used to trade Swivel seats?

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

Important Disclaimer

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.

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