Chair HSN Code

GST rates and HSN code for Chair.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Articles of iron or steelRailway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302101018%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302400018%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302901018%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302102018%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302109018%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302909018%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish- Plates, Chairs, Chair Wedges, Sole Plates730218%01/07/2017
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates7302300018%01/07/2017
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildingMedical, 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 Mo9402902018%01/07/2017
Dentist’S, Barber’S Or Similar Chairs And Parts Thereof94021018%01/07/2017
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 Mo9402109018%01/07/2017
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 Mo9402909018%01/07/2017
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 Mo940218%01/07/2017
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 Mo9402101018%01/07/2017
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 Mo9402901018%01/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofOther Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Teleferics, Chair-Lifts, Ski-Raglines, Traction Mechanisms For Funiculars8428600018%15/11/2017
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofCarriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Wheel Chairs For Invalid87131010omittedNil01/07/2017
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Other Wheel Chairs For Invalid87139010omittedNil01/07/2017
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofApparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators, Control Panels And Desks, Screens, Examinations Or Treatment Tables, Chairs And The Light902212%01/07/2017

Understand the Chair HSN Code Under GST

If your business involves chairs, understanding their Harmonized System of Nomenclature (HSN) code is crucial for navigating India’s Goods and Services Tax (GST) regulations. This classification determines the applicable GST rate for these essential pieces of furniture.

Based on the provided data, the term “chair” appears under different chapters and contexts, leading to varying HSN codes and GST implications. It’s essential to differentiate based on the type and purpose of the chair.

Pinpoint HSN Codes for Furniture Chairs

The data then classifies furniture chairs under Chapter 94, which covers “Furniture; bedding, mattresses…”:

  • 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 Motions: with an 18% GST rate, effective from 1st July 2017.
    • Specific subcodes include 94029020, 940210, 94021090, 94029090, 94021, 94021010, 94029010.

This category covers specialized chairs like those used by dentists and barbers.

Note Other Related but Distinct Items

The data also includes “chair-lifts” under Chapter 84 (“Nuclear reactors, boilers…”):

  • 84286000: Other Lifting, Handling, Loading Or Unloading Machinery… – Teleferics, Chair-Lifts, Ski-Raglines… with an 18% GST rate, effective with a revision on 15th November 2017.

Additionally, “wheel chairs for invalids” are mentioned under Chapter 87 (“Vehicles other than railway or tramway rolling-stock…”):

  • 87131010 and 87139010: Not Mechanically Propelled Wheel Chairs For Invalid and Other Wheel Chairs For Invalid, both with a Nil GST rate.

Finally, “chairs” are mentioned as part of medical apparatus under Chapter 90 (“Optical, photographic…”):

  • 9022: Apparatus Based On The Use Of X-Rays… Examinations Or Treatment Tables, Chairs And The Like: with a 12% GST rate, effective from 1st July 2017.

FAQs

What is the HSN code for chairs used in railway tracks?

The HSN code is under 7302, with various subcodes, and the GST rate is 18%.

What is the HSN code for dentists’ and barbers’ chairs?

The HSN code falls under 9402, with various subcodes, and the GST rate is 18%.

What is the HSN code for chair-lifts (as in ski-lifts)?

The HSN code falls under 9402, with various subcodes, and the GST rate is 18%.

What is the GST rate for wheelchairs for invalids?

The GST rate is Nil.

Was the GST rate for railway track chairs effective from 01/07/2017?

Yes, the 18% GST rate was effective from 1st July 2017.

Where can I find the HSN code for standard wooden or plastic chairs used as furniture?

You would need to consult the broader HSN classification under Chapter 94, likely within headings like “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.”

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