--- title: "HSN Code for Seats: Cane, osier, bamboo, or rattan | HSN 94015300 GST Rate" description: "Find HSN and GST Rates for 94015300 related to Seats: Cane, osier, bamboo, or rattan with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94015300/" --- # HSN Code 94015300: Seats: Cane, osier, bamboo, or rattan - [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 cane, osier, bamboo or similar materials: Of rattan | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94015300 ? It includes Furniture Parts and Accessories ### Any common misclassification issue with Seats: Cane, osier, bamboo, or rattan? 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 Seats: Cane, osier, bamboo, or rattan? Under HSN 94015300, Seats: Cane, osier, bamboo, or rattan attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Seats: Cane, osier, bamboo, or rattan? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Seats: Cane, osier, bamboo, or rattan is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Seats: Cane, osier, bamboo, or rattan; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Seats: Cane, osier, bamboo, or rattan? 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. ## India's trade performance: HSN Code 94015300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+433.33% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−8.65% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7763 of 12657 HSN codes - Share of Sub-Chapter 9401: 0.01% of its exports; import side 0.02% - Rank within Sub-Chapter 9401: #16 of 21 by export value; import-side #15 ### Key metrics - Export CAGR: 17.76% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9162 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +433.33% in FY 2024-25 - Contribution to Sub-Ch. 9401: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94015300 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 | < ₹1 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.11 | #9103 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +108.70% | 0.02% | −0.48 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −29.17% | 0.01% | −0.33 | #9985 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | 2.46 | 0.0001% | +623.53% | 0.08% | −2.44 | #10058 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 1.26 | 0.0000% | −48.78% | 0.03% | −1.26 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | 1.04 | 0.0000% | −17.46% | 0.02% | −0.98 | #9987 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +433.33% | 0.01% | < ₹1 Crore | 0.0000% | −8.65% | 0.02% | −0.63 | #9162 | - CAGR (7-year): exports 17.76%/yr, imports 26.67%/yr (consistently Deficit) ## Key trade insights: HSN Code 94015300 export-import analysis ### Consistent export growth: 17.76% CAGR over 7 years India's exports under HSN Code 94015300 have grown at a compound annual rate of 17.76% over 7 fiscal years, rising from ₹0.12 Crore in FY 2018-19 to ₹0.32 Crore in FY 2024-25. ### HSN Code 94015300 ranked #9162 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94015300 ranks #9162 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #16 of 21. By trade surplus, it ranks #7763 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94015300 exports The strongest single-year export movement for HSN Code 94015300 was recorded in FY 2024-25, when exports surged by 433.33% over the prior year. ### India records a trade deficit of ₹0.63 Crore in HSN Code 94015300 goods In FY 2024-25, India's imports of ₹0.95 Cr exceeded exports of ₹0.32 Cr, resulting in a trade deficit of ₹0.63 Crore — ranking #7763 of 12657 by surplus magnitude. ### Import growth of 26.67% CAGR signals rising demand for Seats: Cane, osier, bamboo, or rattan India's imports under HSN Code 94015300 have grown at 26.67% CAGR, reaching ₹0.95 Crore in FY 2024-25. ### HSN Code 94015300 contributes 0.01% of Sub-Chapter 9401 exports — ranked #16 Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94015300 ranks #16 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #15). ## 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 | | #16 | HSN Code 94015300: Seats: Cane, osier, bamboo, or rattan (this hsn code) | < ₹1 Crore |