--- title: "HSN Code for Other Seats, With Metal Frames | Other | HSN 94017900 GST Rate" description: "Find HSN and GST Rates for 94017900 related to Other Seats, With Metal Frames | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94017900/" --- # HSN Code 94017900: Other Seats, With Metal Frames | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94017900 ? It includes Other Furniture Items ### Do e‑way bill and e‑invoice apply for Other Seats, With Metal Frames / Other? 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. ### Any common misclassification issue with Other Seats, With Metal Frames / Other? 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 Other Seats, With Metal Frames / Other? Under HSN 94017900, Other Seats, With Metal Frames / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Seats, With Metal Frames / Other 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 Metal Frames / Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Seats, With Metal Frames / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other Seats, With Metal Frames / Other? 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 94017900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹143 Cr (−9.95% YoY) — 0.0039% of India's total exports - Imports: ₹298 Cr (+40.19% YoY) — 0.0049% of India's total imports - Trade balance: −₹155 Cr (Deficit); surplus rank #11130 of 12657 HSN codes - Share of Sub-Chapter 9401: 5.55% of its exports; import side 6.12% - Rank within Sub-Chapter 9401: #5 of 21 by export value; import-side #5 ### Key metrics - Export CAGR: -1.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2215 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.15% in FY 2021-22 - Contribution to Sub-Ch. 9401: 5.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94017900 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 | 155.68 | 0.0068% | — | 11.46% | 78.28 | 0.0022% | — | 2.54% | +77.40 | #1551 | | FY 2019-20 | 171.47 | 0.0078% | +10.14% | 11.49% | 81.49 | 0.0024% | +4.10% | 2.87% | +89.98 | #1453 | | FY 2020-21 | 178.95 | 0.0083% | +4.36% | 12.36% | 69.55 | 0.0024% | −14.65% | 3.05% | +109.40 | #1472 | | FY 2021-22 | 238.28 | 0.0076% | +33.15% | 12.17% | 130.87 | 0.0029% | +88.17% | 4.16% | +107.41 | #1489 | | FY 2022-23 | 182.50 | 0.0050% | −23.41% | 8.77% | 175.80 | 0.0031% | +34.33% | 4.36% | +6.70 | #1827 | | FY 2023-24 | 159.11 | 0.0044% | −12.82% | 6.84% | 212.50 | 0.0038% | +20.88% | 4.84% | −53.39 | #2041 | | FY 2024-25 | 143.28 | 0.0039% | −9.95% | 5.55% | 297.90 | 0.0049% | +40.19% | 6.12% | −154.62 | #2215 | - CAGR (7-year): exports -1.37%/yr, imports 24.95%/yr (consistently Deficit) ## Key trade insights: HSN Code 94017900 export-import analysis ### Export decline: -1.37% CAGR over 7 years India's exports under HSN Code 94017900 have declined at a compound annual rate of -1.37% over 7 fiscal years, falling from ₹155.68 Crore in FY 2018-19 to ₹143.28 Crore in FY 2024-25. ### HSN Code 94017900 ranked #2215 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94017900 ranks #2215 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #5 of 21. By trade surplus, it ranks #11130 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 94017900 exports The strongest single-year export movement for HSN Code 94017900 was recorded in FY 2021-22, when exports surged by 33.15% over the prior year. ### India records a trade deficit of ₹154.62 Crore in HSN Code 94017900 goods In FY 2024-25, India's imports of ₹297.90 Cr exceeded exports of ₹143.28 Cr, resulting in a trade deficit of ₹154.62 Crore — ranking #11130 of 12657 by surplus magnitude. ### Import growth of 24.95% CAGR signals rising demand for Other Seats, With Metal Frames | Other India's imports under HSN Code 94017900 have grown at 24.95% CAGR, reaching ₹297.90 Crore in FY 2024-25. ### HSN Code 94017900 contributes 5.55% of Sub-Chapter 9401 exports — ranked #5 Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94017900 ranks #5 by export value — accounting for 5.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.12% share (rank #5). ## 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 (this hsn code) | ₹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 |