HSN code 94018000 is the 8-digit tariff item for other seats, under heading 9401 and sub-heading 940180 (Chapter 94). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 94018000 at a glance
| Tariff item (8 digits) | 94018000 |
|---|---|
| Heading (4 digits) | 9401: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof |
| Sub-heading (6 digits) | 940180: Other seats |
| Chapter | 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
| Description | Other seats |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 610 (HSN 9401 [other than 9401 10 00]) covers "Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other..." at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9401 [other than 9401 10 00] | Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 610 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 94018000 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 94018000
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9401) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (940180) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (94018000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 9401
- HSN 94011000: Seats of a kind used for aircraft (5%)
- HSN 94012000: Seats of a kind used for motor vehicles (18%)
- HSN 94013000: Swivel seats and variable height adjustment (18%)
- HSN 94013100: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, of wood (18%)
- HSN 94014000: Seats other than garden seats or camping equipment, convertible into beds (18%)
- HSN 94014100: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, of wood (18%)
- HSN 94015000: Seats of cane, osier, bamboo or similar materials (18%)
- HSN 94015100: Seats of cane, osier, bamboo or similar materials, of bamboo or rattan (18%)
- HSN 94015200: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, of bamboo (18%)
- HSN 94015300: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, of rattan (18%)
- HSN 94016100: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, upholstered (18%)
- HSN 94017100: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, upholstered (18%)
- HSN 94019000: Parts (seats, whether or not convertible into beds, and parts thereof) (18%)
- HSN 94019100: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, of wood (18%)
See every rate entry for the heading on the HSN 9401 page, or all Chapter 94 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).