Chairs HSN Code
GST rates and HSN code for Chairs.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | 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 Plates | 73021010 | 18% | – | 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 Plates | 73024000 | 18% | – | 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 Plates | 73029010 | 18% | – | 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 Plates | 73021020 | 18% | – | 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 Plates | 73021090 | 18% | – | 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 Plates | 73029090 | 18% | – | 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 Plates | 7302 | 18% | – | 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 Plates | 73023000 | 18% | – | 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 building | 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 Mo | 94029020 | 18% | – | 01/07/2017 | – |
| Dentist’S, Barber’S Or Similar Chairs And Parts Thereof | 940210 | 18% | – | 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 Mo | 94021090 | 18% | – | 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 Mo | 94029090 | 18% | – | 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 Mo | 9402 | 18% | – | 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 Mo | 94021010 | 18% | – | 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 Mo | 94029010 | 18% | – | 01/07/2017 | – | |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Not Mechanically Propelled Wheel Chairs For Invalid | 87131010 | omitted | Nil | 01/07/2017 | – |
| Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled Other Wheel Chairs For Invalid | 87139010 | omitted | Nil | 01/07/2017 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Apparatus 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 Light | 9022 | 12% | – | 01/07/2017 | – |
Understanding Chair HSN Codes
The HSN system classifies goods based on their material, function, and sometimes even their specific application. The provided data reveals a fascinating breadth of items that include “chairs” in their description:
- Articles of Iron or Steel (Chapter 73): This chapter surprisingly includes “chairs” that are not for sitting on, but rather essential components for railway or tramway tracks.
- Railway Or Tramway Track Construction Material Of Iron Or Steel… Fish – Plates, Chairs, Chair Wedges, Sole Plates (HSN 7302): This broad category, with sub-headings like 73021010, 73024000, 73029010, 73021020, 73021090, 73029090, and 73023000, refers to the heavy-duty iron or steel “chairs” that are part of the railway track structure, holding the rails in place. These are industrial components, not furniture.
- Furniture; Bedding, Mattresses… (Chapter 94): This is the primary chapter for most types of furniture, including chairs for sitting.
- Medical, Surgical, Dental Or Veterinary Furniture… Dentists’ Chairs; Barbers’ Chairs And Similar Chairs, Having Rotating As Well As Both Reclining And Elevating Movement (HSN 9402): This category specifically covers specialized chairs used in healthcare settings, such as dentists’ chairs or barbers’ chairs, which often have complex mechanical adjustments. Sub-headings like 94029020, 940210, 94021090, 94029090, 94021010, and 94029010 further define these types of specialized furniture.
- Note: General seating chairs (e.g., dining chairs, office chairs, armchairs) typically fall under HSN 9401, which is not explicitly detailed in the provided data but is a common classification for furniture.
- Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof (Chapter 87): This chapter includes mobility aids that function as chairs.
- Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled – Not Mechanically Propelled Wheel Chairs For Invalid (HSN 87131010): This code is specifically for non-motorized wheelchairs.
- Carriages For Disabled Persons… Other Wheel Chairs For Invalid (HSN 87139010): This covers other types of wheelchairs, likely including motorized or more advanced versions.
- Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus (Chapter 90): This chapter includes chairs that are part of specific medical apparatus.
- Apparatus Based On The Use Of X-Rays… Screens, Examinations Or Treatment Tables, Chairs And The Light (HSN 902212): This indicates chairs that are an integral part of X-ray or other radiation apparatus for medical, surgical, dental, or veterinary uses. These are not standalone chairs but components of larger medical equipment.
Understanding GST Rates for Chairs
The GST rates for “chairs”, as per the provided data, are generally consistent, mostly falling under the 18% slab, with an important exception for wheelchairs.
- 18% GST Rate:
- Railway Or Tramway Track Construction Material… Chairs (HSN 7302 and its sub-headings): These industrial “chairs” made of iron or steel are consistently taxed at 18% GST, effective from July 1, 2017.
- Medical, Surgical, Dental Or Veterinary Furniture… Dentists’ Chairs; Barbers’ Chairs And Similar Chairs (HSN 9402 and its sub-headings): Specialized medical and barber chairs also attract an 18% GST rate, effective from July 1, 2017.
- Nil GST Rate (Omitted from Tax):
- Carriages For Disabled Persons… Wheel Chairs For Invalid (HSN 87131010, 87139010): Wheelchairs, whether mechanically propelled or not, are notably exempt from GST (Nil rate). This exemption was effective from July 1, 2017, reflecting their status as essential medical aids.
- 12% GST Rate:
- Apparatus Based On The Use Of X-Rays… Chairs And The Light (HSN 902212): Chairs that are part of X-ray or similar medical apparatus are taxed at 12% GST, effective from July 1, 2017.
The varying GST rates highlight the importance of correct HSN classification. A general-purpose chair for household or office use (likely HSN 9401, not in provided data) would also typically have an 18% GST rate, but specialized medical chairs and essential mobility aids like wheelchairs have distinct classifications and tax treatments.
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