What products are classified under HSN 9402
It includes Medical Furniture
HSN Sub Chapter 9402 represents Medical Furniture under GST classification. This code helps businesses identify Medical Furniture correctly for billing, taxation, and trade. With HSN Sub Chapter 9402, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Medical Furniture.
GST Rate for Medical Furniture under HSN Code 9402. 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 | 9402 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles | 18% | 18% |
Chapter: 94
Description: Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
Following Tariff HSN code falls under Medical Furniture:
| Tariff HSN | Description |
|---|---|
| Dentists', barbers' or similar chairs and parts thereof : Dentists' chairs and parts thereof | |
| Dentists', barbers' or similar chairs and parts thereof : Other | |
| Other : Hospital beds with mechanical fittings | |
| Other : Parts | |
| Other : Other |
Dentists', barbers' or similar chairs and parts thereof : Dentists' chairs and parts thereof
Dentists', barbers' or similar chairs and parts thereof : Other
Other : Hospital beds with mechanical fittings
Other : Parts
Other : Other
| Order Number | Description |
|---|---|
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| 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) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| 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 National Health Care (AAR (Authority For Advance Ruling), Gujarat)
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)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Medical Furniture
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.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Use a delivery challan for sending Medical Furniture to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Medical Furniture is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
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.