--- title: "HSN Code for Other seats, with wooden frames : Upholstered | HSN 94016100 GST Rate" description: "Find HSN and GST Rates for 94016100 related to Other seats, with wooden frames : Upholstered with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94016100/" --- # HSN Code 94016100: Other seats, with wooden frames : Upholstered - [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 | | --- | --- | --- | --- | --- | | Other seats, with wooden frames : Upholstered | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94016100 ? It includes Dentist’s/barber’s chairs: other ### How much GST applies to Other seats, with wooden frames : Upholstered? Under HSN 94016100, Other seats, with wooden frames : Upholstered attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other seats, with wooden frames : Upholstered? 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. ### Can we claim ITC on inputs used to trade Other seats, with wooden frames : Upholstered? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other seats, with wooden frames : Upholstered? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other seats, with wooden frames : Upholstered is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other seats, with wooden frames : Upholstered; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other seats, with wooden frames : Upholstered? 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 94016100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹300 Cr (−4.15% YoY) — 0.0082% of India's total exports - Imports: ₹288 Cr (+8.85% YoY) — 0.0047% of India's total imports - Trade balance: ₹12 Cr (Surplus); surplus rank #3199 of 12657 HSN codes - Share of Sub-Chapter 9401: 11.64% of its exports; import side 5.92% - Rank within Sub-Chapter 9401: #4 of 21 by export value; import-side #7 ### Key metrics - Export CAGR: 17.19% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1444 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +48.12% in FY 2021-22 - Contribution to Sub-Ch. 9401: 11.64% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94016100 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 | 115.93 | 0.0051% | — | 8.54% | 274.96 | 0.0077% | — | 8.92% | −159.03 | #1851 | | FY 2019-20 | 124.51 | 0.0057% | +7.40% | 8.34% | 348.05 | 0.0104% | +26.58% | 12.27% | −223.54 | #1770 | | FY 2020-21 | 160.78 | 0.0075% | +29.13% | 11.10% | 247.05 | 0.0085% | −29.02% | 10.84% | −86.27 | #1593 | | FY 2021-22 | 238.15 | 0.0076% | +48.12% | 12.16% | 331.66 | 0.0073% | +34.25% | 10.55% | −93.51 | #1490 | | FY 2022-23 | 255.37 | 0.0071% | +7.23% | 12.27% | 278.46 | 0.0048% | −16.04% | 6.90% | −23.09 | #1480 | | FY 2023-24 | 313.37 | 0.0087% | +22.71% | 13.46% | 264.74 | 0.0047% | −4.93% | 6.03% | +48.63 | #1352 | | FY 2024-25 | 300.35 | 0.0082% | −4.15% | 11.64% | 288.18 | 0.0047% | +8.85% | 5.92% | +12.17 | #1444 | - CAGR (7-year): exports 17.19%/yr, imports 0.79%/yr (consistently Surplus) ## Key trade insights: HSN Code 94016100 export-import analysis ### Consistent export growth: 17.19% CAGR over 7 years India's exports under HSN Code 94016100 have grown at a compound annual rate of 17.19% over 7 fiscal years, rising from ₹115.93 Crore in FY 2018-19 to ₹300.35 Crore in FY 2024-25. ### HSN Code 94016100 ranked #1444 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94016100 ranks #1444 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #4 of 21. By trade surplus, it ranks #3199 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 94016100 exports The strongest single-year export movement for HSN Code 94016100 was recorded in FY 2021-22, when exports surged by 48.12% over the prior year. ### India maintains a trade surplus of ₹12.17 Crore in HSN Code 94016100 goods In FY 2024-25, India's exports of ₹300.35 Cr exceeded imports of ₹288.18 Cr, resulting in a trade surplus of ₹12.17 Crore — ranking #3199 of 12657 by surplus magnitude. ### Import growth of 0.79% CAGR signals stable import dependency for Other seats, with wooden frames : Upholstered India's imports under HSN Code 94016100 have grown at 0.79% CAGR, reaching ₹288.18 Crore in FY 2024-25. ### HSN Code 94016100 contributes 11.64% of Sub-Chapter 9401 exports — ranked #4 Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94016100 ranks #4 by export value — accounting for 11.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.92% share (rank #7). ## 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 (this hsn code) | ₹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 |