Plastic Chair HSN Code: Classification for Dining, Office and Outdoor Chairs
Plastic chairs are widely used in homes, offices, events, restaurants and outdoor spaces. They are light, durable and low cost. Under GST, plastic chairs are treated as plastic furniture and are covered under specific HSN codes.
Correct classification is important for manufacturers, distributors, rental companies and event managers who deal in large quantities of chairs and other plastic furniture.
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What is the HSN Code for Plastic Chairs?
Plastic chairs generally fall under the furniture chapter of HSN, which includes seats and their parts. Within this chapter, plastic chairs are placed in a specific group for plastic seats.
Below is an indicative table.
Plastic Chair HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 39 | Plastics and Articles Thereof | Plastics and articles thereof |
| 94 | Furniture & Mattresses, with Lamps & Fittings | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 39261011 | Polyurethane Foam Office Supplies | 18% |
| 39261019 | Other Office Supplies | 18% |
| 39261091 | Polyurethane foam, office/s1 | 18% |
| 39261099 | Office/School Supplies| Other | 18% |
| 39262011 | Disposable Gloves | 18% |
| 39262019 | Non-disposable Gloves | 18% |
| 39262021 | Aprons (Polyurethane Foam) | 18% |
| 39262029 | Other Aprons | 18% |
| 39262031 | Plastic Stickers (Polyurethane Foam) | 18% |
| 39262039 | Plastic Stickers (Other) | 18% |
| 39262041 | Apparel Accessories (Polyurethane Foam) | 18% |
| 39262049 | Apparel Accessories (Other) | 18% |
| 39262091 | Apparel Accessories (Polyurethane Foam) | 18% |
| 39262099 | Apparel Accessories (Other) | 18% |
| 39263010 | Polyurethane foam furniture fittings | 18% |
| 39263090 | Fittings for furniture | 18% |
| 39264011 | Polyurethane Foam Statuettes & Ornamentals: Bangles | 18% |
| 39264019 | Bangles and ornamental articles | 18% |
| 39264021 | Polyurethane Foam Beads: Statuettes & Ornamentals | 18% |
| 39264029 | Beads & ornamental articles, other | 18% |
| 39264031 | Polyurethane Foam Statuettes & Ornamental Articles | 18% |
| 39264039 | Statuettes: Other ornamental articles | 18% |
| 39264041 | Polyurethane Foam Household Decoration | 18% |
| 39264049 | Other Household Decoration | 18% |
| 39264051 | Polyurethane Foam Decorative Sheets | 18% |
| 39264059 | Decorative Sheets: Statuettes | 18% |
| 39264060 | Sequine | 18% |
| 39264091 | Other Polyurethane Foam Statuettes & Ornamentals | 18% |
| 39264099 | Other ornamental articles | 18% |
| 39269010 | Other | Pvc Belt Conveyor | 18% |
| 39269021 | Polyurethane Foam Couplers, O-Rings & Packing Rings | 18% |
| 39269029 | Couplers, O rings | 18% |
| 39269031 | Polyurethane Foam Lasts/EVA/Grape Sheets/Welts | 18% |
| 39269039 | Other Plastic Articles Not Elsewhere Specified | 18% |
| 39269041 | Polyurethane Foam Fittings (Leather) | 18% |
| 39269049 | Other Plastic Fittings (Leather) | 18% |
| 39269051 | Polyurethane Foam Retroreflective Sheeting (Non-3920) | 18% |
| 39269059 | Other : Retroreflective sheeting of other than of heading 3920 : Other | 18% |
| 39269061 | Other | Hangers | 18% |
| 39269069 | Other | Hangers | 18% |
| 39269071 | Polyurethane Foam Hammers/Liners | 18% |
| 39269079 | Other Plastic/Nylon Hammers/Liners | 18% |
| 39269080 | Polypropylene articles | 18% |
| 39269091 | Other | Other | Of Polyurethane Foam | 18% |
| 39269099 | Plastic Bangles | 0% |
| 94011000 | Seats Of A Kind Used For Aircraft | 5% |
| 94012000 | Seats Of A Kind Used For Motor Vehicles | 18% |
| 94013000 | Convertible Seats (Non-Garden/Camping) | 18% |
| 94013100 | Swivel seats with height adjustment: Wood | 18% |
| 94013900 | Swivel seats | 18% |
| 94014000 | Cane/Osier/Bamboo/Similar Material Seats | 18% |
| 94014100 | Wooden Seats (Convertible Beds) | 18% |
| 94014900 | Other Convertible Seats (Non-Garden/Camping)0 | 18% |
| 94015000 | Bamboo/Rattan Seats | 18% |
| 94015100 | Parts of Seats | 18% |
| 94015200 | Bamboo seats | 18% |
| 94015300 | Seats: Cane, osier, bamboo, or rattan | 18% |
| 94015900 | Other seats of cane, bamboo, etc. | 18% |
| 94016100 | Other seats, with wooden frames : Upholstered | 18% |
| 94016900 | Other Seats, With Wooden Frames | Other | 18% |
| 94017100 | Other seats, with metal frames : Upholstered | 18% |
| 94017900 | Other Seats, With Metal Frames | Other | 18% |
| 94018000 | Other Seats | 18% |
| 94019000 | Wicker/Bamboo Furniture | 18% |
| 94019100 | Parts| Of Wood | 18% |
| 94019900 | Furniture Parts and Accessories | 18% |
* GST rates may vary based on the latest GST notifications
How Plastic Dining Chairs Are Classified under HSN?
Plastic dining chairs are usually simple molded chairs with or without armrests. From HSN point of view:
- Material is mainly plastic
- They are clearly used as seats
- They come in various colors and load capacities
They are classified in the main furniture heading for plastic seats, which remains the same whether they are used inside homes or restaurants.
The HSN Code for Plastic Office Chairs
Plastic office chairs may have a slightly different design, sometimes with metal legs or base, but as long as the core seat structure is plastic, they generally remain in the same HSN group.
Key points:
- Additional features like cushions or padding usually do not change the HSN
- If the chair becomes a complex office chair with mechanical parts and adjustments, check detailed tariff description carefully
- For standard plastic visitor chairs used in offices, the same plastic chair HSN is normally used
GST on Outdoor Plastic Chairs and Other Plastic Furniture
GST on plastic chairs is usually in the standard mid to high slab for consumer durables. Important points:
- The GST rate for plastic furniture should be applied uniformly across all plastic chair models unless notifications specify a special rate
- Input GST can be claimed on raw materials like plastic granules, metal frames and accessories used to manufacture chairs
- Rental companies who provide plastic chairs for events should also apply the same HSN and rate on their taxable supplies where applicable
Businesses must ensure that invoices, e invoices and e way bills carry the correct HSN for all furniture items.
