HSN Code 94012000 -- – Seats (other than those of heading 9402), whether or not convertible into beds, (GST Rate 18%)

HSN Code 94012000

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of a kind used for motor vehicles

HSN94012000

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of a kind used for motor vehicles

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 9401
Subheading: 940120
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Seats (other than those of heading 9402), whether or not convertible into beds, . GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 94012000?
HSN Code 94012000 is the official Harmonized System of Nomenclature code for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of a kind used f, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 94012000?
HSN Code 94012000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 94012000 belong to?
HSN Code 94012000 falls under Chapter 94 -- Furniture; bedding; lamps of the GST tariff.
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