--- title: "HSN Code for Swivel seats | HSN 94013900 GST Rate" description: "Find HSN and GST Rates for 94013900 related to Swivel seats with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94013900/" --- # HSN Code 94013900: Swivel seats - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 94013900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹36 Cr (+39.94% YoY) — 0.0010% of India's total exports - Imports: ₹294 Cr (+45.19% YoY) — 0.0048% of India's total imports - Trade balance: −₹259 Cr (Deficit); surplus rank #11502 of 12657 HSN codes - Share of Sub-Chapter 9401: 1.38% of its exports; import side 6.04% - Rank within Sub-Chapter 9401: #9 of 21 by export value; import-side #6 ### Key metrics - National export rank: #4084 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.92% in FY 2023-24 - Contribution to Sub-Ch. 9401: 1.38% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94013900 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 | 17.89 | 0.0005% | — | 0.86% | 184.15 | 0.0032% | — | 4.56% | −166.26 | #4816 | | FY 2023-24 | 25.39 | 0.0007% | +41.92% | 1.09% | 202.51 | 0.0036% | +9.97% | 4.61% | −177.12 | #4441 | | FY 2024-25 | 35.53 | 0.0010% | +39.94% | 1.38% | 294.03 | 0.0048% | +45.19% | 6.04% | −258.50 | #4084 | ## Key trade insights: HSN Code 94013900 export-import analysis ### Export snapshot for HSN Code 94013900 India exported ₹35.53 Crore worth of Swivel seats in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94013900 ranked #4084 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94013900 ranks #4084 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #9 of 21. By trade surplus, it ranks #11502 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 94013900 exports The strongest single-year export movement for HSN Code 94013900 was recorded in FY 2023-24, when exports surged by 41.92% over the prior year. ### India records a trade deficit of ₹258.50 Crore in HSN Code 94013900 goods In FY 2024-25, India's imports of ₹294.03 Cr exceeded exports of ₹35.53 Cr, resulting in a trade deficit of ₹258.50 Crore — ranking #11502 of 12657 by surplus magnitude. ### HSN Code 94013900 contributes 1.38% of Sub-Chapter 9401 exports — ranked #9 Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94013900 ranks #9 by export value — accounting for 1.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.04% share (rank #6). ## 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 (this hsn code) | ₹36 Cr | | #10 | [HSN Code 94015900: Other seats of cane, bamboo, etc.](https://busy.in/hsn/hsn-94015900/) | ₹15 Cr |