HSN Codes chevron_right Section 20 chevron_right Chapter 94 chevron_right Sub Chapter 9401

9401 HSN Code: Vehicle Seats & Parts

HSN Sub Chapter 9401 represents Vehicle Seats & Parts under GST classification. This code helps businesses identify Vehicle Seats & Parts correctly for billing, taxation, and trade. With HSN Sub Chapter 9401, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vehicle Seats & Parts.

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New GST Rate for HSN Code 9401

GST Rate for Vehicle Seats & Parts under HSN Code 9401. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
94 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 18% 18%

Chapter: 94

Description: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 9401

Following Tariff HSN code falls under Vehicle Seats & Parts:

Tariff HSN Description
Seats of a kind used for aircraft
Seats of a kind used for motor vehicles
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment
Swivel seats and variable height adjustment: Of wood
Swivel seats and variable height adjustment: Other
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats other than garden seats or camping equipment, convertible into beds
Seats other than garden seats or camping equipment, convertible into beds: Of wood
Seats other than garden seats or camping equipment, convertible into beds: Other
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof -seats of cane, osier, bamboo or similar materials: — of bamboo or rattan
Seats of cane, osier, bamboo or similar materials: Of bamboo
Seats of cane, osier, bamboo or similar materials: Of rattan
Seats of cane, osier, bamboo or similar materials: Other
Other seats, with wooden frames : Upholstered
Other seats, with wooden frames : Other
Other seats, with metal frames : Upholstered
Other seats, with metal frames : Other
Other seats
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts
Parts: Of wood
Parts: Other

Seats of a kind used for aircraft

Seats of a kind used for motor vehicles

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment

Swivel seats and variable height adjustment: Of wood

Swivel seats and variable height adjustment: Other

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats other than garden seats or camping equipment, convertible into beds

Seats other than garden seats or camping equipment, convertible into beds: Of wood

Seats other than garden seats or camping equipment, convertible into beds: Other

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof -seats of cane, osier, bamboo or similar materials: — of bamboo or rattan

Seats of cane, osier, bamboo or similar materials: Of bamboo

Seats of cane, osier, bamboo or similar materials: Of rattan

Seats of cane, osier, bamboo or similar materials: Other

Other seats, with wooden frames : Upholstered

Other seats, with wooden frames : Other

Other seats, with metal frames : Upholstered

Other seats, with metal frames : Other

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts

Parts: Of wood

Parts: Other

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Case Laws Related to Sub Chapter 9401

Order Number Description
Suzlon Energy Limited (AAR (Authority For Advance Ruling), Gujarat)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Sutlej Coach Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Punjab)
Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka)

Suzlon Energy Limited (AAR (Authority For Advance Ruling), Gujarat)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)

Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Sutlej Coach Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Punjab)

Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka)

FAQs for Sub Chapter 9401

What products are classified under HSN 9401

It includes Vehicle Seats & Parts

Can I claim ITC on inputs and services used for Vehicle Seats & Parts?

If your outward supply of Vehicle Seats & Parts is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

What should my invoice and records include for Vehicle Seats & Parts?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Any import/export nuance for Vehicle Seats & Parts?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What misclassification mistakes happen with Vehicle Seats & Parts?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

If I repair and return Vehicle Seats & Parts, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

What are the e‑way bill and e‑invoice points while moving Vehicle Seats & Parts?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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