---
title: "9402 HSN Code | HSN Code for Medical Furniture in India"
description: "Know more about 9402 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9402 covering Medical Furniture."
canonical: "https://busy.in/hsn/sub-chapter-9402/"
---

# HSN Sub-chapter 9402: Medical Furniture

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

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 |
| --- | --- |
| 94021010 | [Dentists’ Chairs and Parts](https://busy.in/hsn/hsn-94021010/) |
| 94021090 | [Dentist’s/barber’s chairs: other](https://busy.in/hsn/hsn-94021090/) |
| 94029010 | [Other : Hospital beds with mechanical fittings](https://busy.in/hsn/hsn-94029010/) |
| 94029020 | [Furniture Parts](https://busy.in/hsn/hsn-94029020/) |
| 94029090 | [Other Furniture Items](https://busy.in/hsn/hsn-94029090/) |

## Frequently asked questions

### What products are classified under HSN 9402

It includes Medical Furniture

### What are the e‑way bill and e‑invoice points while moving 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.

### How are warranty replacements of Medical Furniture handled?

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.

### How should I document Medical Furniture sent for job work?

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.

### Do spares or accessories of Medical Furniture follow the same 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.

### Does packaging or branding change how GST applies to Medical Furniture?

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.

## India's trade performance: HSN Sub-Chapter 9402 (FY 2024-25)

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

- Exports: ₹187 Cr (−0.73% YoY) — 0.0050% of India's total exports
- Imports: ₹603 Cr (+15.74% YoY) — 0.0099% of India's total imports
- Trade balance: −₹417 Cr (Deficit); surplus rank #849 of 1233 sub-chapters
- Share of Chapter 94: 0.86% of its exports; import side 4.15%
- Rank within Chapter 94: #6 of 6 by export value; import-side #5

### Key metrics

- Export CAGR: 6.52% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #713 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +96.22% in FY 2020-21
- Contribution to Ch. 94: 0.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9402

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 | 127.78 | 0.0056% | — | 1.07% | 350.47 | 0.0098% | — | 2.79% | −222.69 | #678 |
| FY 2019-20 | 118.23 | 0.0054% | −7.47% | 0.90% | 374.40 | 0.0112% | +6.83% | 3.29% | −256.17 | #695 |
| FY 2020-21 | 231.99 | 0.0108% | +96.22% | 1.54% | 309.16 | 0.0106% | −17.43% | 3.89% | −77.17 | #577 |
| FY 2021-22 | 191.36 | 0.0061% | −17.51% | 0.89% | 476.79 | 0.0104% | +54.22% | 4.76% | −285.43 | #669 |
| FY 2022-23 | 173.89 | 0.0048% | −9.13% | 0.90% | 499.36 | 0.0087% | +4.73% | 3.98% | −325.47 | #708 |
| FY 2023-24 | 187.98 | 0.0052% | +8.10% | 0.94% | 521.18 | 0.0093% | +4.37% | 3.96% | −333.20 | #703 |
| FY 2024-25 | 186.61 | 0.0050% | −0.73% | 0.86% | 603.21 | 0.0099% | +15.74% | 4.15% | −416.60 | #713 |

- CAGR (7-year): exports 6.52%/yr, imports 9.47%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9402 export-import analysis

### Consistent export growth: 6.52% CAGR over 7 years

India's exports under HSN Sub-Chapter 9402 have grown at a compound annual rate of 6.52% over 7 fiscal years, rising from ₹127.78 Crore in FY 2018-19 to ₹186.61 Crore in FY 2024-25.

### HSN Sub-Chapter 9402 ranked #713 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9402 ranks #713 out of 1233 sub-chapters by total export value. Within Chapter 94, it ranks #6 of 6. By trade surplus, it ranks #849 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 9402 exports

The strongest single-year export movement for HSN Sub-Chapter 9402 was recorded in FY 2020-21, when exports surged by 96.22% over the prior year.

### India records a trade deficit of ₹416.60 Crore in HSN Sub-Chapter 9402 goods

In FY 2024-25, India's imports of ₹603.21 Cr exceeded exports of ₹186.61 Cr, resulting in a trade deficit of ₹416.60 Crore — ranking #849 of 1233 by surplus magnitude.

### Import growth of 9.47% CAGR signals stable import dependency for Medical Furniture

India's imports under HSN Sub-Chapter 9402 have grown at 9.47% CAGR, reaching ₹603.21 Crore in FY 2024-25.

### HSN Sub-Chapter 9402 contributes 0.86% of Chapter 94 exports — ranked #6

Among the 6 sub-chapters under Chapter 94, HSN Sub-Chapter 9402 ranks #6 by export value — accounting for 0.86% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.15% share (rank #5).

## 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](https://busy.in/hsn/sub-chapter-9401/) | ₹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 (this hsn sub-chapter) | ₹187 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9401 | [Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) |
| 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/) |