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.
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.
| Product name | HSN code | Product description | Typical GST rate* |
|---|---|---|---|
| Plastic dining chairs | 9401 | Standard plastic dining or living room chairs | 18% |
| Plastic office chairs | 9401 | Plastic chairs used in offices or workplaces | 18% |
| Outdoor plastic garden chairs | 9401 | Sturdy plastic chairs for outdoor or event use | 18% |
*Typical rate for plastic furniture. Please verify current slab from updated GST schedules.
Even though designs are different, the main HSN for plastic chairs remains the same in most cases, unless combined with metal or other materials in a special way.
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.
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Frequently Asked Questions
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What is the HSN code for plastic dining chairs?
Plastic dining chairs are generally classified under the furniture chapter, commonly within the 9401 heading for plastic seats.
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Are plastic office chairs classified separately under HSN?
In most cases, plastic office chairs remain under the same plastic chair HSN, unless they are part of a special mechanical or revolving chair construction.
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How does GST apply to outdoor plastic chairs?
Outdoor plastic chairs for gardens, events and functions usually attract the same GST rate as other plastic chairs because the material and nature of the product is the same.
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Are there different HSN codes for plastic chairs based on their use, such as office or outdoor?
Normally no. Use alone does not change HSN. Material and construction matter more. All standard plastic chairs stay in the same broad HSN heading.
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How does the material of the plastic chair affect its HSN code?
If major materials change, for example if metal or wood dominate the structure, then classification may shift. For mainly plastic chairs, the plastic furniture HSN is appropriate.