---
title: "HSN Code for Other Seats | HSN 94018000 GST Rate"
description: "Find HSN and GST Rates for 94018000 related to Other Seats with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94018000/"
---

# HSN Code 94018000: Other 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 |
| --- | --- | --- | --- | --- |
| Other seats | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94018000 ?

It includes Office Metal Furniture (Steel)

### Does packaging or labelling change the GST for Other Seats?

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.

### How should mixed supplies be billed when Other Seats is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Seats; Nil for exempt items if applicable).

### How much GST applies to Other Seats?

Under HSN 94018000, Other Seats attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Seats?

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?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 94018000 (FY 2024-25)

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

- Exports: ₹86 Cr (+13.85% YoY) — 0.0023% of India's total exports
- Imports: ₹455 Cr (+18.50% YoY) — 0.0075% of India's total imports
- Trade balance: −₹369 Cr (Deficit); surplus rank #11708 of 12657 HSN codes
- Share of Sub-Chapter 9401: 3.35% of its exports; import side 9.35%
- Rank within Sub-Chapter 9401: #7 of 21 by export value; import-side #3

### Key metrics

- Export CAGR: 12.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2871 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +23.11% in FY 2020-21
- Contribution to Sub-Ch. 9401: 3.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94018000

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 | 42.33 | 0.0019% | — | 3.12% | 322.53 | 0.0090% | — | 10.46% | −280.20 | #3123 |
| FY 2019-20 | 45.04 | 0.0020% | +6.40% | 3.02% | 251.32 | 0.0075% | −22.08% | 8.86% | −206.28 | #3035 |
| FY 2020-21 | 55.45 | 0.0026% | +23.11% | 3.83% | 150.84 | 0.0052% | −39.98% | 6.62% | −95.39 | #2783 |
| FY 2021-22 | 66.53 | 0.0021% | +19.98% | 3.40% | 245.74 | 0.0054% | +62.91% | 7.82% | −179.21 | #2951 |
| FY 2022-23 | 79.97 | 0.0022% | +20.20% | 3.84% | 347.15 | 0.0060% | +41.27% | 8.60% | −267.18 | #2849 |
| FY 2023-24 | 75.96 | 0.0021% | −5.01% | 3.26% | 384.25 | 0.0068% | +10.69% | 8.75% | −308.29 | #2948 |
| FY 2024-25 | 86.48 | 0.0023% | +13.85% | 3.35% | 455.35 | 0.0075% | +18.50% | 9.35% | −368.87 | #2871 |

- CAGR (7-year): exports 12.64%/yr, imports 5.92%/yr (consistently Deficit)

## Key trade insights: HSN Code 94018000 export-import analysis

### Consistent export growth: 12.64% CAGR over 7 years

India's exports under HSN Code 94018000 have grown at a compound annual rate of 12.64% over 7 fiscal years, rising from ₹42.33 Crore in FY 2018-19 to ₹86.48 Crore in FY 2024-25.

### HSN Code 94018000 ranked #2871 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94018000 ranks #2871 out of 12657 HSN codes by total export value. Within Sub-Chapter 9401, it ranks #7 of 21. By trade surplus, it ranks #11708 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 94018000 exports

The strongest single-year export movement for HSN Code 94018000 was recorded in FY 2020-21, when exports surged by 23.11% over the prior year.

### India records a trade deficit of ₹368.87 Crore in HSN Code 94018000 goods

In FY 2024-25, India's imports of ₹455.35 Cr exceeded exports of ₹86.48 Cr, resulting in a trade deficit of ₹368.87 Crore — ranking #11708 of 12657 by surplus magnitude.

### Import growth of 5.92% CAGR signals stable import dependency for Other Seats

India's imports under HSN Code 94018000 have grown at 5.92% CAGR, reaching ₹455.35 Crore in FY 2024-25.

### HSN Code 94018000 contributes 3.35% of Sub-Chapter 9401 exports — ranked #7

Among the 21 HSN codes under Sub-Chapter 9401, HSN Code 94018000 ranks #7 by export value — accounting for 3.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.35% share (rank #3).

## 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 (this hsn code) | ₹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 |