---
title: "Plastic Chair HSN Code 9401 | Folding & Garden Chair HSN Guide 2026"
description: "HSN 9401 covers plastic chairs, moulded seats and stackable furniture. Know the correct GST rate to keep your invoices error-free. BUSY is updated for 2026 GST "
canonical: "https://busy.in/hsn/plastic-chair-hsn-code/"
author: "Madan Murari"
published: "2025-12-02T09:30:00.000Z"
category: "HSN"
---

# 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.

## Plastic Chair HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

### Section Classification

| Section No | Section Title | Section Description |
| --- | --- | --- |
| [**7**](https://busy.in/hsn/section-07/) | Guide to HSN Section 07 | Plastics And Articles Thereof, Rubber And Articles Thereof |
| [**20**](https://busy.in/hsn/section-20/) | Guide to HSN Section 20 | Miscellaneous Manufactured Articles |

### Chapter Classification

| Chapter No | Chapter Title | Chapter Description |
| --- | --- | --- |
| [**39**](https://busy.in/hsn/chapter-39/) | Plastics and Articles Thereof | Plastics and articles thereof |
| [**94**](https://busy.in/hsn/chapter-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

| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
| --- | --- | --- |
| [**3926**](https://busy.in/hsn/sub-chapter-3926/) | Glass in unworked forms | **5%** |
| [**9401**](https://busy.in/hsn/sub-chapter-9401/) | Vehicle Seats & Parts | **18%** |

### 8 Digit HSN Code Classification

| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
| --- | --- | --- |
| [**39261011**](https://busy.in/hsn/hsn-39261011/) | Polyurethane Foam Office Supplies | **18%** |
| [**39261019**](https://busy.in/hsn/hsn-39261019/) | Other Office Supplies | **18%** |
| [**39261091**](https://busy.in/hsn/hsn-39261091/) | Polyurethane foam, office/s1 | **18%** |
| [**39261099**](https://busy.in/hsn/hsn-39261099/) | Office/School Supplies \| Other | **18%** |
| [**39262011**](https://busy.in/hsn/hsn-39262011/) | Disposable Gloves | **18%** |
| [**39262019**](https://busy.in/hsn/hsn-39262019/) | Non-disposable Gloves | **18%** |
| [**39262021**](https://busy.in/hsn/hsn-39262021/) | Aprons (Polyurethane Foam) | **18%** |
| [**39262029**](https://busy.in/hsn/hsn-39262029/) | Other Aprons | **18%** |
| [**39262031**](https://busy.in/hsn/hsn-39262031/) | Plastic Stickers (Polyurethane Foam) | **18%** |
| [**39262039**](https://busy.in/hsn/hsn-39262039/) | Plastic Stickers (Other) | **18%** |
| [**39262041**](https://busy.in/hsn/hsn-39262041/) | Apparel Accessories (Polyurethane Foam) | **18%** |
| [**39262049**](https://busy.in/hsn/hsn-39262049/) | Apparel Accessories (Other) | **18%** |
| [**39262091**](https://busy.in/hsn/hsn-39262091/) | Apparel Accessories (Polyurethane Foam) | **18%** |
| [**39262099**](https://busy.in/hsn/hsn-39262099/) | Apparel Accessories (Other) | **18%** |
| [**39263010**](https://busy.in/hsn/hsn-39263010/) | Polyurethane foam furniture fittings | **18%** |
| [**39263090**](https://busy.in/hsn/hsn-39263090/) | Fittings for furniture | **18%** |
| [**39264011**](https://busy.in/hsn/hsn-39264011/) | Polyurethane Foam Statuettes & Ornamentals: Bangles | **18%** |
| [**39264019**](https://busy.in/hsn/hsn-39264019/) | Bangles and ornamental articles | **18%** |
| [**39264021**](https://busy.in/hsn/hsn-39264021/) | Polyurethane Foam Beads: Statuettes & Ornamentals | **18%** |
| [**39264029**](https://busy.in/hsn/hsn-39264029/) | Beads & ornamental articles, other | **18%** |
| [**39264031**](https://busy.in/hsn/hsn-39264031/) | Polyurethane Foam Statuettes & Ornamental Articles | **18%** |
| [**39264039**](https://busy.in/hsn/hsn-39264039/) | Statuettes: Other ornamental articles | **18%** |
| [**39264041**](https://busy.in/hsn/hsn-39264041/) | Polyurethane Foam Household Decoration | **18%** |
| [**39264049**](https://busy.in/hsn/hsn-39264049/) | Other Household Decoration | **18%** |
| [**39264051**](https://busy.in/hsn/hsn-39264051/) | Polyurethane Foam Decorative Sheets | **18%** |
| [**39264059**](https://busy.in/hsn/hsn-39264059/) | Decorative Sheets: Statuettes | **18%** |
| [**39264060**](https://busy.in/hsn/hsn-39264060/) | Sequine | **18%** |
| [**39264091**](https://busy.in/hsn/hsn-39264091/) | Other Polyurethane Foam Statuettes & Ornamentals | **18%** |
| [**39264099**](https://busy.in/hsn/hsn-39264099/) | Other ornamental articles | **18%** |
| [**39269010**](https://busy.in/hsn/hsn-39269010/) | Other \| Pvc Belt Conveyor | **18%** |
| [**39269021**](https://busy.in/hsn/hsn-39269021/) | Polyurethane Foam Couplers, O-Rings & Packing Rings | **18%** |
| [**39269029**](https://busy.in/hsn/hsn-39269029/) | Couplers, O rings | **18%** |
| [**39269031**](https://busy.in/hsn/hsn-39269031/) | Polyurethane Foam Lasts/EVA/Grape Sheets/Welts | **18%** |
| [**39269039**](https://busy.in/hsn/hsn-39269039/) | Other Plastic Articles Not Elsewhere Specified | **18%** |
| [**39269041**](https://busy.in/hsn/hsn-39269041/) | Polyurethane Foam Fittings (Leather) | **18%** |
| [**39269049**](https://busy.in/hsn/hsn-39269049/) | Other Plastic Fittings (Leather) | **18%** |
| [**39269051**](https://busy.in/hsn/hsn-39269051/) | Polyurethane Foam Retroreflective Sheeting (Non-3920) | **18%** |
| [**39269059**](https://busy.in/hsn/hsn-39269059/) | Other : Retroreflective sheeting of other than of heading 3920 : Other | **18%** |
| [**39269061**](https://busy.in/hsn/hsn-39269061/) | Other \| Hangers | **18%** |
| [**39269069**](https://busy.in/hsn/hsn-39269069/) | Other \| Hangers | **18%** |
| [**39269071**](https://busy.in/hsn/hsn-39269071/) | Polyurethane Foam Hammers/Liners | **18%** |
| [**39269079**](https://busy.in/hsn/hsn-39269079/) | Other Plastic/Nylon Hammers/Liners | **18%** |
| [**39269080**](https://busy.in/hsn/hsn-39269080/) | Polypropylene articles | **18%** |
| [**39269091**](https://busy.in/hsn/hsn-39269091/) | Other \| Other \| Of Polyurethane Foam | **18%** |
| [**39269099**](https://busy.in/hsn/hsn-39269099/) | Plastic Bangles | **0%** |
| [**94011000**](https://busy.in/hsn/hsn-94011000/) | Seats Of A Kind Used For Aircraft | **5%** |
| [**94012000**](https://busy.in/hsn/hsn-94012000/) | Seats Of A Kind Used For Motor Vehicles | **18%** |
| [**94013000**](https://busy.in/hsn/hsn-94013000/) | Convertible Seats (Non-Garden/Camping) | **18%** |
| [**94013100**](https://busy.in/hsn/hsn-94013100/) | Swivel seats with height adjustment: Wood | **18%** |
| [**94013900**](https://busy.in/hsn/hsn-94013900/) | Swivel seats | **18%** |
| [**94014000**](https://busy.in/hsn/hsn-94014000/) | Cane/Osier/Bamboo/Similar Material Seats | **18%** |
| [**94014100**](https://busy.in/hsn/hsn-94014100/) | Wooden Seats (Convertible Beds) | **18%** |
| [**94014900**](https://busy.in/hsn/hsn-94014900/) | Other Convertible Seats (Non-Garden/Camping)0 | **18%** |
| [**94015000**](https://busy.in/hsn/hsn-94015000/) | Bamboo/Rattan Seats | **18%** |
| [**94015100**](https://busy.in/hsn/hsn-94015100/) | Parts of Seats | **18%** |
| [**94015200**](https://busy.in/hsn/hsn-94015200/) | Bamboo seats | **18%** |
| [**94015300**](https://busy.in/hsn/hsn-94015300/) | Seats: Cane, osier, bamboo, or rattan | **18%** |
| [**94015900**](https://busy.in/hsn/hsn-94015900/) | Other seats of cane, bamboo, etc. | **18%** |
| [**94016100**](https://busy.in/hsn/hsn-94016100/) | Other seats, with wooden frames : Upholstered | **18%** |
| [**94016900**](https://busy.in/hsn/hsn-94016900/) | Other Seats, With Wooden Frames \| Other | **18%** |
| [**94017100**](https://busy.in/hsn/hsn-94017100/) | Other seats, with metal frames : Upholstered | **18%** |
| [**94017900**](https://busy.in/hsn/hsn-94017900/) | Other Seats, With Metal Frames \| Other | **18%** |
| [**94018000**](https://busy.in/hsn/hsn-94018000/) | Other Seats | **18%** |
| [**94019000**](https://busy.in/hsn/hsn-94019000/) | Wicker/Bamboo Furniture | **18%** |
| [**94019100**](https://busy.in/hsn/hsn-94019100/) | Parts \| Of Wood | **18%** |
| [**94019900**](https://busy.in/hsn/hsn-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.

## About the author

**Madan Murari**

Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!

## Frequently asked questions

### 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.

### 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.

### 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.

### 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.

### 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.

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