---
title: "9401 HSN Code | HSN Code for Vehicle Seats & Parts in India"
description: "Know more about 9401 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9401 covering Vehicle Seats & Parts."
canonical: "https://busy.in/hsn/sub-chapter-9401/"
---

# HSN Sub-chapter 9401: Vehicle Seats & Parts

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

Part of [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 94011000 | [Seats Of A Kind Used For Aircraft](https://busy.in/hsn/hsn-94011000/) |
| 94012000 | [Seats Of A Kind Used For Motor Vehicles](https://busy.in/hsn/hsn-94012000/) |
| 94013000 | [Convertible Seats (Non-Garden/Camping)](https://busy.in/hsn/hsn-94013000/) |
| 94013100 | [Swivel seats with height adjustment: Wood](https://busy.in/hsn/hsn-94013100/) |
| 94013900 | [Swivel seats](https://busy.in/hsn/hsn-94013900/) |
| 94014000 | [Cane/Osier/Bamboo/Similar Material Seats](https://busy.in/hsn/hsn-94014000/) |
| 94014100 | [Wooden Seats (Convertible Beds)](https://busy.in/hsn/hsn-94014100/) |
| 94014900 | [Other Convertible Seats (Non-Garden/Camping)0](https://busy.in/hsn/hsn-94014900/) |
| 94015000 | [Bamboo/Rattan Seats](https://busy.in/hsn/hsn-94015000/) |
| 94015100 | [Parts of Seats](https://busy.in/hsn/hsn-94015100/) |
| 94015200 | [Bamboo seats](https://busy.in/hsn/hsn-94015200/) |
| 94015300 | [Seats: Cane, osier, bamboo, or rattan](https://busy.in/hsn/hsn-94015300/) |
| 94015900 | [Other seats of cane, bamboo, etc.](https://busy.in/hsn/hsn-94015900/) |
| 94016100 | [Other seats, with wooden frames : Upholstered](https://busy.in/hsn/hsn-94016100/) |
| 94016900 | [Other Seats, With Wooden Frames \| Other](https://busy.in/hsn/hsn-94016900/) |
| 94017100 | [Other seats, with metal frames : Upholstered](https://busy.in/hsn/hsn-94017100/) |
| 94017900 | [Other Seats, With Metal Frames \| Other](https://busy.in/hsn/hsn-94017900/) |
| 94018000 | [Other Seats](https://busy.in/hsn/hsn-94018000/) |
| 94019000 | [Wicker/Bamboo Furniture](https://busy.in/hsn/hsn-94019000/) |
| 94019100 | [Parts\| Of Wood](https://busy.in/hsn/hsn-94019100/) |
| 94019900 | [Furniture Parts and Accessories](https://busy.in/hsn/hsn-94019900/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 9401 (FY 2024-25)

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

- Exports: ₹2,579 Cr (+10.83% YoY) — 0.0696% of India's total exports
- Imports: ₹4,872 Cr (+10.87% YoY) — 0.0799% of India's total imports
- Trade balance: −₹2,292 Cr (Deficit); surplus rank #1042 of 1233 sub-chapters
- Share of Chapter 94: 11.92% of its exports; import side 33.51%
- Rank within Chapter 94: #4 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: 11.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #223 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +35.22% in FY 2021-22
- Contribution to Ch. 94: 11.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9401

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 Ch. 94 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 94 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,358.24 | 0.0592% | — | 11.35% | 3,082.68 | 0.0858% | — | 24.54% | −1,724.44 | #244 |
| FY 2019-20 | 1,492.08 | 0.0676% | +9.85% | 11.33% | 2,837.69 | 0.0846% | −7.95% | 24.97% | −1,345.61 | #221 |
| FY 2020-21 | 1,448.20 | 0.0673% | −2.94% | 9.62% | 2,279.70 | 0.0782% | −19.66% | 28.69% | −831.50 | #230 |
| FY 2021-22 | 1,958.26 | 0.0624% | +35.22% | 9.15% | 3,142.92 | 0.0688% | +37.87% | 31.39% | −1,184.66 | #233 |
| FY 2022-23 | 2,081.59 | 0.0575% | +6.30% | 10.77% | 4,035.50 | 0.0702% | +28.40% | 32.13% | −1,953.91 | #242 |
| FY 2023-24 | 2,327.36 | 0.0643% | +11.81% | 11.63% | 4,393.77 | 0.0782% | +8.88% | 33.35% | −2,066.41 | #229 |
| FY 2024-25 | 2,579.40 | 0.0696% | +10.83% | 11.92% | 4,871.50 | 0.0799% | +10.87% | 33.51% | −2,292.10 | #223 |

- CAGR (7-year): exports 11.28%/yr, imports 7.93%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9401 export-import analysis

### Consistent export growth: 11.28% CAGR over 7 years

India's exports under HSN Sub-Chapter 9401 have grown at a compound annual rate of 11.28% over 7 fiscal years, rising from ₹1,358.24 Crore in FY 2018-19 to ₹2,579.40 Crore in FY 2024-25.

### HSN Sub-Chapter 9401 ranked #223 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9401 ranks #223 out of 1233 sub-chapters by total export value. Within Chapter 94, it ranks #4 of 6. By trade surplus, it ranks #1042 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9401 exports

The strongest single-year export movement for HSN Sub-Chapter 9401 was recorded in FY 2021-22, when exports surged by 35.22% over the prior year.

### India records a trade deficit of ₹2,292.10 Crore in HSN Sub-Chapter 9401 goods

In FY 2024-25, India's imports of ₹4,871.50 Cr exceeded exports of ₹2,579.40 Cr, resulting in a trade deficit of ₹2,292.10 Crore — ranking #1042 of 1233 by surplus magnitude.

### Import growth of 7.93% CAGR signals stable import dependency for Vehicle Seats & Parts

India's imports under HSN Sub-Chapter 9401 have grown at 7.93% CAGR, reaching ₹4,871.50 Crore in FY 2024-25.

### HSN Sub-Chapter 9401 contributes 11.92% of Chapter 94 exports — ranked #4

Among the 6 sub-chapters under Chapter 94, HSN Sub-Chapter 9401 ranks #4 by export value — accounting for 11.92% of the chapter's total exports in FY 2024-25. On the import side, it holds 33.51% share (rank #1).

## Related Sub-Chapters in Chapter 94

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9403: Other furniture](https://busy.in/hsn/sub-chapter-9403/) | ₹10,127 Cr |
| #2 | [HSN Sub-Chapter 9404: Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) | ₹5,279 Cr |
| #3 | [HSN Sub-Chapter 9405: Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) | ₹2,654 Cr |
| #4 | HSN Sub-Chapter 9401: Vehicle Seats & Parts (this hsn sub-chapter) | ₹2,579 Cr |
| #5 | [HSN Sub-Chapter 9406: Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) | ₹808 Cr |
| #6 | [HSN Sub-Chapter 9402: Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) | ₹187 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9402 | [Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) |
| 9403 | [Other furniture](https://busy.in/hsn/sub-chapter-9403/) |
| 9404 | [Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) |
| 9405 | [Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) |
| 9406 | [Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) |