Seat cover HSN Code
GST rates and HSN code for Seat cover.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Parts Of Furniture, Bases And Cover For Sewing Machines | 84529019 | 12% | – | 01/07/2017 | – |
| Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec | 84733092 | 18% | – | 01/07/2017 | – | |
| Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : For Household Type Sewing Machines | 84523010 | 12% | – | 01/07/2017 | – | |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Other Furnishing Articles, Excluding Those Of Heading 9404 Other: Knitted Or Crocheted:Woollen Cushion Cover | 63049120 | 12% | – | 15/11/2017 1/07/2017 | – |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Other Articles Of Leather Or Of Composition Leather – Other Articles Of Leather Or Of Composition Leather : Leather Sofa Cover | 42050020 | 18% | – | 15/11/2017 | – |
| Umbrellas, sun umbrellas, walking-sticks, <strong>seat</strong>-sticks, whips, riding-crops and parts thereof | Walking-Sticks, Seat-Sticks, Whips, Riding Crops And The Like | 6602 | 12% | – | 01/07/2017 | – |
| Walking-Sticks, Seat-Sticks, Whips, Riding Crops And The Like | 66020000 | 5% | – | 01/01/2019 1/07/2017 | – | |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 Other Parts And Accessories Of Bodies (Including Cabs) : Safety Seat Belts | 87082100 | 28% | Nil | 01/08/2019 1/07/2017 | – |
| Footwear, gaiters and the like; parts of such articles | Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Other | 64019190 | 18% | – | 01/07/2017 | – |
| Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear :Covering The Ankle:Of Rubber | 64029110 | 18% | – | 01/07/2017 | – | |
| Waterproof Footwear With Outer Soles And Uppers Of Rubber Or Of Plastics, The Uppers Of Which Are Neither Fixed To The Sole Nor Assembled By Stitching, Riveting, Nailing, Screwing, Plugging Or Similar Processes Other Footwear : Covering The Knee: Of Rubbe | 64019110 | 18% | – | 01/07/2017 | – | |
| Miscellaneous articles of base metal | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
| Carpets and other textile floor <strong>cover</strong>ings | Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car | 57023210 | 12% | – | 13/10/2017 1/07/2017 | – |
| Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up – Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up : Of Jute : Of Coir Jute | 57050032 | 12% | – | 01/07/2017 | – | |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Other Textile Materials : Other | 57025990 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Other | 57023290 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Not Of Pile Construction, Not Made Up : Of Man – Made Textile Materials : Mats An | 57025220 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – |
| Services | Services Involving Repair, Alterations, Additions, Replacements, Renovation, Maintenance Or Remodelling Of The Constructions Covered Above. | 995429 | 1.5/5/7.5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
| (waste and scrap) paper or paperboard | Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48114900 | 18% | – | 01/07/2017 | – |
The Seat Cover HSN Code for GST Compliance
Seat covers, whether for vehicles, furniture, or specialized equipment, offer protection, comfort, and aesthetic appeal. For businesses involved in manufacturing, supplying, or retailing these diverse products, pinpointing the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. The data provided, along with further research, shows that the HSN classification for “seat covers” isn’t singular but depends heavily on their material and intended use.
Understanding HSN Classification for Seat Covers
HSN codes provide a globally recognized system for classifying goods. In India, these codes are integral to the GST framework, determining the applicable tax rates. The term “seat cover” is broad, necessitating a closer look at the specific type of cover to assign the correct HSN.
Seat Covers for Motor Vehicles
This is a significant category, and the classification depends on whether the seat cover is considered an integral part of the vehicle’s seat assembly or an accessory.
- HSN 8708: This chapter covers “Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705.”
- HSN 87082100: Specifically for “Safety Seat Belts.” While this is primarily for seat belts, some rulings have classified original car seat covers (those permanently fitted by OEMs) as an integral part of the seat assembly under HSN 8708, attracting a higher GST.
- HSN 87089900: This is a common HSN for “Other Parts and Accessories” of motor vehicles. Many aftermarket car seat covers often fall under this broader category.
- GST Rate: 28%: For original car seat covers considered an integral part of the vehicle seat, the GST rate is typically 28%. For other car seat accessories under 8708, the rate is often 18% or 28%, depending on their nature. This rate has generally been effective from July 1, 2017, with some revisions.
- Other Chapters for Vehicle Seat Covers (Material-Based): If the seat cover is purely an accessory and its primary characteristic is the material it’s made from, other chapters might apply:
- Textile Fabrics (e.g., HSN 6304, 5903): Seat covers made of textile materials (cotton, synthetic, etc.) might fall under “Other made up textile articles” or “Textile fabrics, impregnated, coated, covered or laminated with plastics.”
- GST Rate: 12% or 18%: Depending on the specific material and nature, these could attract 12% (for some textile articles) or 18% (for plastic-coated textiles).
- Plastics (e.g., HSN 3926): Seat covers primarily made of plastic material could fall under “Other articles of plastics.”
- GST Rate: 18%: These typically attract 18%.
- Leather (e.g., HSN 4205): Seat covers made of leather or composition leather.
- GST Rate: 18%: “Leather Sofa Cover” (HSN 42050020) is explicitly mentioned with an 18% rate. Car seat covers made of leather would likely also fall under this chapter.
- Textile Fabrics (e.g., HSN 6304, 5903): Seat covers made of textile materials (cotton, synthetic, etc.) might fall under “Other made up textile articles” or “Textile fabrics, impregnated, coated, covered or laminated with plastics.”
Seat Covers for Furniture and Other Articles
- Textile Furnishing Articles (Excluding Those of Heading 9404): This is a key category for furniture seat covers.
- HSN 6304: This chapter covers “Other made up textile articles; sets; worn clothing and worn textile articles; rags.”
- HSN 63049120: Explicitly mentions “Woollen Cushion Cover,” which serves a similar function to a furniture seat cover, at 12% GST. Other textile seat covers for furniture would likely fall under similar codes within HSN 6304, generally attracting a 12% GST rate.
- Effective Date: These rates were effective from July 1, 2017, with some revisions on November 15, 2017.
- Parts of Furniture/Sewing Machines:
- HSN 84529019: This code mentions “Parts Of Furniture, Bases And Cover For Sewing Machines” with a 12% GST. This refers to covers specifically designed as parts of sewing machine furniture.
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