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 purposes. 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

94

HSN Code

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 9401

Following tariff HSN codes fall under Vehicle Seats & Parts.

Tariff HSN

Description

Seats of a kind used for aircraft

Tariff HSN

Description

Seats of a kind used for motor vehicles

Tariff HSN

Description

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

Tariff HSN

Description

Swivel seats and variable height adjustment: Of wood

Tariff HSN

Description

Swivel seats and variable height adjustment: Other

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

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

Tariff HSN

Description

Other seats, with wooden frames : Upholstered

Tariff HSN

Description

Other seats, with wooden frames : Other

Tariff HSN

Description

Other seats, with metal frames : Upholstered

Tariff HSN

Description

Other seats, with metal frames : Other

Tariff HSN

Description

Other seats

Tariff HSN

Description

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

Tariff HSN

Description

Parts: Of wood

Tariff HSN

Description

Parts: Other

India’s Trade Performance — HSN Sub-Chapter 9401 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,579 Cr

+10.83% vs FY 2023-24

0.0696% of India’s total exports

India’s Imports

FY 2024-25

₹4,872 Cr

+10.87% vs FY 2023-24

0.0799% of India’s total imports

Trade Balance

FY 2024-25

−₹2,292 Cr

Trade Deficit

Surplus rank #1042 of 1233 subchapters

% of Chapter 94

FY 2024-25

11.92%

Share of Chapter 94’s total exports in FY 2024-25

Import side: 33.51% of Chapter 94’s imports

Rank Within Chapter 94

FY 2024-25

#4 of 6

Position by export value among subchapters in Chapter 94

Import-side rank: #1 of 6

At a glance

11.28%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#223

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+35.22%

Peak Growth Year

FY 2021-22 · strongest single-year move

11.92%

Contribution to Ch. 94

Share of Chapter 94 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #244

Balance

−1,724.44

Exports

1,358.24 ₹ Cr

0.0592% share

YoY

11.35% of Ch. 94

Imports

3,082.68 ₹ Cr

0.0858% share

YoY

24.54% of Ch. 94

FY 2019-20 Exp. Rank #221

Balance

−1,345.61

Exports

1,492.08 ₹ Cr

0.0676% share

+9.85% YoY

11.33% of Ch. 94

Imports

2,837.69 ₹ Cr

0.0846% share

−7.95% YoY

24.97% of Ch. 94

FY 2020-21 Exp. Rank #230

Balance

−831.50

Exports

1,448.20 ₹ Cr

0.0673% share

−2.94% YoY

9.62% of Ch. 94

Imports

2,279.70 ₹ Cr

0.0782% share

−19.66% YoY

28.69% of Ch. 94

FY 2021-22 Exp. Rank #233

Balance

−1,184.66

Exports

1,958.26 ₹ Cr

0.0624% share

+35.22% YoY

9.15% of Ch. 94

Imports

3,142.92 ₹ Cr

0.0688% share

+37.87% YoY

31.39% of Ch. 94

FY 2022-23 Exp. Rank #242

Balance

−1,953.91

Exports

2,081.59 ₹ Cr

0.0575% share

+6.30% YoY

10.77% of Ch. 94

Imports

4,035.50 ₹ Cr

0.0702% share

+28.40% YoY

32.13% of Ch. 94

FY 2023-24 Exp. Rank #229

Balance

−2,066.41

Exports

2,327.36 ₹ Cr

0.0643% share

+11.81% YoY

11.63% of Ch. 94

Imports

4,393.77 ₹ Cr

0.0782% share

+8.88% YoY

33.35% of Ch. 94

FY 2024-25 Exp. Rank #223

Balance

−2,292.10

Exports

2,579.40 ₹ Cr

0.0696% share

+10.83% YoY

11.92% of Ch. 94

Imports

4,871.50 ₹ Cr

0.0799% share

+10.87% YoY

33.51% of Ch. 94

CAGR · 7-Year

Exports

11.28% /yr

Imports

7.93% /yr

Consistently Deficit
Chapter 94 total

reference, FY 2024-25

Export

₹21,633.64 Cr

Import

₹14,538.84 Cr

Trade Balance

+7,094.80

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9401 ranks #223 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9401 and GST compliance.

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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