Revolving chair HSN Code
GST rates and HSN code for Revolving chair.
| 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 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Teleferics, Chair-Lifts, Ski-Raglines, Traction Mechanisms For Funiculars | 84286000 | 18% | – | 15/11/2017 | – |
| Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Mechanical Shovels, Excavators And Shovel Loaders: Machinery With A 360 Degrees Revolving Superstruct | 84295200 | 18% | – | 15/11/2017 | – | |
| 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 | – |
The HSN Code for Revolving Chairs
The HSN classification for a “revolving chair” primarily depends on its specific type and intended use. Based on the provided data, the relevant HSN chapter is 94, which covers “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.”
Within Chapter 94, the most pertinent HSN heading for revolving chairs, especially those with specialized functions like in medical or salon settings, is 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 movements; parts of the foregoing articles.”
Specific HSN codes within 9402 that are relevant to “revolving chairs” with such features include:
- 940210: This often covers “Dentist’s, Barber’s or similar chairs and parts thereof.”
- 94021010: “Dentist’s chairs.”
- 94021090: “Other” chairs under this sub-heading, which could include other specialized revolving chairs.
- 940290: This sub-heading covers “Other” medical, surgical, dental, or veterinary furniture, which might include parts or specific types of chairs not directly covered above.
- 94029020: Often refers to “Medical, surgical, dental or veterinary furniture… Barbers’ Chairs And Similar Chairs, Having Rotating As Well As Both Reclining And Elevating Movements.”
- 94029090: “Other” items under this broader category.
It is important to differentiate between general office revolving chairs and specialized revolving chairs (like dentist’s or barber’s chairs) as their specific HSN classification might diverge within the broader furniture chapter. While the data points towards specialized chairs, common office revolving chairs would typically fall under other headings within Chapter 94, such as 9401 (“Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof”). However, since your data specifically mentioned “revolving chairs” in the context of HSN 9402, this is the most direct application of the provided information.
Other HSNs in the data (like Chapter 73 for railway parts, Chapter 84 for machinery, or Chapter 87 for vehicles) refer to “chairs” in entirely different contexts (e.g., railway track chairs, chair-lifts, or wheelchair components) and are not applicable to the common understanding of an “office revolving chair.”
Understanding the GST Rate for Revolving Chairs
For revolving chairs classified under HSN 9402, which includes specialized chairs like dentist’s or barber’s chairs, the applicable GST rate in India is uniformly 18%. This rate applies across the various sub-headings under 9402, such as 94021010, 94021090, 94029020, and 94029090.
This 18% GST rate became effective from July 1, 2017, coinciding with the nationwide implementation of GST. Businesses dealing with these types of revolving chairs must ensure this rate is correctly applied for tax compliance.
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