---
title: "HSN Code for Other seats, with metal frames : Upholstered | HSN 94017100 GST Rate"
description: "Find HSN and GST Rates for 94017100 related to Other seats, with metal frames : Upholstered with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94017100/"
---

# HSN Code 94017100: Other seats, with metal 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 metal frames : Upholstered | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94017100 ?

It includes Furniture Parts

### How much GST applies to Other seats, with metal frames : Upholstered?

Under HSN 94017100, Other seats, with metal frames : Upholstered attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other seats, with metal 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.

### Can we claim ITC on inputs used to trade Other seats, with metal 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.

### Do e‑way bill and e‑invoice apply for Other seats, with metal 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.

### Does packaging or labelling change the GST for Other seats, with metal 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.

## India's trade performance: HSN Code 94017100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹93 Cr (+40.32% YoY) — 0.0025% of India's total exports
- Imports: ₹176 Cr (−22.73% YoY) — 0.0029% of India's total imports
- Trade balance: −₹83 Cr (Deficit); surplus rank #10650 of 12657 HSN codes
- Share of Sub-Chapter 9401: 3.59% of its exports; import side 3.61%
- Rank within Sub-Chapter 9401: #6 of 21 by export value; import-side #8

### Key metrics

- Export CAGR: 50.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2761 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +108.19% in FY 2021-22
- Contribution to Sub-Ch. 9401: 3.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94017100

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 | 7.90 | 0.0003% | — | 0.58% | 67.07 | 0.0019% | — | 2.18% | −59.17 | #5295 |
| FY 2019-20 | 11.72 | 0.0005% | +48.35% | 0.79% | 76.33 | 0.0023% | +13.81% | 2.69% | −64.61 | #4796 |
| FY 2020-21 | 16.86 | 0.0008% | +43.86% | 1.16% | 80.67 | 0.0028% | +5.69% | 3.54% | −63.81 | #4430 |
| FY 2021-22 | 35.10 | 0.0011% | +108.19% | 1.79% | 167.08 | 0.0037% | +107.12% | 5.32% | −131.98 | #3849 |
| FY 2022-23 | 64.07 | 0.0018% | +82.54% | 3.08% | 235.97 | 0.0041% | +41.23% | 5.85% | −171.90 | #3143 |
| FY 2023-24 | 65.99 | 0.0018% | +3.00% | 2.84% | 227.34 | 0.0040% | −3.66% | 5.17% | −161.35 | #3155 |
| FY 2024-25 | 92.60 | 0.0025% | +40.32% | 3.59% | 175.67 | 0.0029% | −22.73% | 3.61% | −83.07 | #2761 |

- CAGR (7-year): exports 50.72%/yr, imports 17.41%/yr (consistently Deficit)

## Key trade insights: HSN Code 94017100 export-import analysis

### Consistent export growth: 50.72% CAGR over 7 years

India's exports under HSN Code 94017100 have grown at a compound annual rate of 50.72% over 7 fiscal years, rising from ₹7.90 Crore in FY 2018-19 to ₹92.60 Crore in FY 2024-25.

### HSN Code 94017100 ranked #2761 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94017100 ranks #2761 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #6 of 21. By trade surplus, it ranks #10650 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 94017100 exports

The strongest single-year export movement for HSN Code 94017100 was recorded in FY 2021-22, when exports surged by 108.19% over the prior year.

### India records a trade deficit of ₹83.07 Crore in HSN Code 94017100 goods

In FY 2024-25, India's imports of ₹175.67 Cr exceeded exports of ₹92.60 Cr, resulting in a trade deficit of ₹83.07 Crore — ranking #10650 of 12657 by surplus magnitude.

### Import growth of 17.41% CAGR signals rising demand for Other seats, with metal frames : Upholstered

India's imports under HSN Code 94017100 have grown at 17.41% CAGR, reaching ₹175.67 Crore in FY 2024-25.

### HSN Code 94017100 contributes 3.59% of Sub-Chapter 9401 exports — ranked #6

Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94017100 ranks #6 by export value — accounting for 3.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.61% share (rank #8).

## 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 (this hsn code) | ₹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 |