---
title: "HSN Code for Dentist’s/barber’s chairs: other | HSN 94021090 GST Rate"
description: "Find HSN and GST Rates for 94021090 related to Dentist’s/barber’s chairs: other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94021090/"
---

# HSN Code 94021090: Dentist’s/barber’s chairs: 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 9402: Medical Furniture](https://busy.in/hsn/sub-chapter-9402/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Dentists', barbers' or similar chairs and parts thereof : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94021090 ?

It includes Wooden office furniture

### Do e‑way bill and e‑invoice apply for Dentist’s/barber’s chairs: 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 Dentist’s/barber’s chairs: other?

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

### Does packaging or labelling change the GST for Dentist’s/barber’s chairs: 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.

### How much GST applies to Dentist’s/barber’s chairs: other?

Under HSN 94021090, Dentist’s/barber’s chairs: other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Dentist’s/barber’s chairs: other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dentist’s/barber’s chairs: other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Dentist’s/barber’s chairs: other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 94021090 (FY 2024-25)

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

- Exports: ₹15 Cr (+4.76% YoY) — 0.0004% of India's total exports
- Imports: ₹92 Cr (−4.51% YoY) — 0.0015% of India's total imports
- Trade balance: −₹76 Cr (Deficit); surplus rank #10582 of 12657 HSN codes
- Share of Sub-Chapter 9402: 8.13% of its exports; import side 15.20%
- Rank within Sub-Chapter 9402: #4 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: 5.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5235 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +29.79% in FY 2020-21
- Contribution to Sub-Ch. 9402: 8.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94021090

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. 9402 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9402 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 10.72 | 0.0005% | — | 8.39% | 53.07 | 0.0015% | — | 15.14% | −42.35 | #4913 |
| FY 2019-20 | 8.76 | 0.0004% | −18.28% | 7.41% | 58.36 | 0.0017% | +9.97% | 15.59% | −49.60 | #5186 |
| FY 2020-21 | 11.37 | 0.0005% | +29.79% | 4.90% | 32.32 | 0.0011% | −44.62% | 10.45% | −20.95 | #4898 |
| FY 2021-22 | 12.13 | 0.0004% | +6.68% | 6.34% | 62.30 | 0.0014% | +92.76% | 13.07% | −50.17 | #5236 |
| FY 2022-23 | 14.03 | 0.0004% | +15.66% | 8.07% | 66.26 | 0.0012% | +6.36% | 13.27% | −52.23 | #5165 |
| FY 2023-24 | 14.49 | 0.0004% | +3.28% | 7.71% | 96.00 | 0.0017% | +44.88% | 18.42% | −81.51 | #5211 |
| FY 2024-25 | 15.18 | 0.0004% | +4.76% | 8.13% | 91.67 | 0.0015% | −4.51% | 15.20% | −76.49 | #5235 |

- CAGR (7-year): exports 5.97%/yr, imports 9.54%/yr (consistently Deficit)

## Key trade insights: HSN Code 94021090 export-import analysis

### Consistent export growth: 5.97% CAGR over 7 years

India's exports under HSN Code 94021090 have grown at a compound annual rate of 5.97% over 7 fiscal years, rising from ₹10.72 Crore in FY 2018-19 to ₹15.18 Crore in FY 2024-25.

### HSN Code 94021090 ranked #5235 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94021090 ranks #5235 out of 12657 HSN codes by total export value. Within Sub-Chapter 9402, it ranks #4 of 5. By trade surplus, it ranks #10582 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 94021090 exports

The strongest single-year export movement for HSN Code 94021090 was recorded in FY 2020-21, when exports surged by 29.79% over the prior year.

### India records a trade deficit of ₹76.49 Crore in HSN Code 94021090 goods

In FY 2024-25, India's imports of ₹91.67 Cr exceeded exports of ₹15.18 Cr, resulting in a trade deficit of ₹76.49 Crore — ranking #10582 of 12657 by surplus magnitude.

### Import growth of 9.54% CAGR signals stable import dependency for Dentist’s/barber’s chairs: other

India's imports under HSN Code 94021090 have grown at 9.54% CAGR, reaching ₹91.67 Crore in FY 2024-25.

### HSN Code 94021090 contributes 8.13% of Sub-Chapter 9402 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 9402, HSN Code 94021090 ranks #4 by export value — accounting for 8.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.20% share (rank #3).

## Related HSN Codes in Sub-Chapter 9402

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 94029090: Other Furniture Items](https://busy.in/hsn/hsn-94029090/) | ₹84 Cr |
| #2 | [HSN Code 94029020: Furniture Parts](https://busy.in/hsn/hsn-94029020/) | ₹41 Cr |
| #3 | [HSN Code 94029010: Other : Hospital beds with mechanical fittings](https://busy.in/hsn/hsn-94029010/) | ₹39 Cr |
| #4 | HSN Code 94021090: Dentist’s/barber’s chairs: other (this hsn code) | ₹15 Cr |
| #5 | [HSN Code 94021010: Dentists’ Chairs and Parts](https://busy.in/hsn/hsn-94021010/) | ₹7 Cr |