Heading · Chapter 94 · Section XX, Miscellaneous manufactured articles
HS 9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building
- Customs duty
- 25%
- 16 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0% to 6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
16 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9401 10 00 | Seats of a kind used for aircraft | 25% | 5% | units |
| 9401 20 00 | Seats of a kind used for motor vehicles | 25% | 18% | units |
| 9401 31 00 | Of wood | 25% | 18% | units |
| 9401 39 00 | Other | 25% | 18% | units |
| 9401 41 00 | Of wood | 25% | 18% | units |
| 9401 49 00 | Other | 25% | 18% | units |
| 9401 52 00 | Of bamboo | 25% | 18% | units |
| 9401 53 00 | Of rattan | 25% | 18% | units |
| 9401 59 00 | Other | 25% | 18% | units |
| 9401 61 00 | Upholstered | 25% | 18% | units |
| 9401 69 00 | Other | 25% | 18% | units |
| 9401 71 00 | Upholstered | 25% | 18% | units |
| 9401 79 00 | Other | 25% | 18% | units |
| 9401 80 00 | Other seats | 25% | 18% | units |
| 9401 91 00 | Of wood | 25% | 18% | kg |
| 9401 99 00 | Other | 25% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 16 tariff items: 25%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 16 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 610 | 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% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 9 Oct 2024 | 12% or 18% | 1/2017-Central Tax (Rate) |
| 10 Oct 2024 to 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) as amended by 5/2024-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 16 tariff items
China: the same goods (9401)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 27 in force and 18 expired under 9401. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9401.10.00.00 | Seats for aircraft飞机用坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9401.20.10.00 | Seats for motor vehicles, with outer surface of leather or composition leather皮革或再生皮革面的机动车辆用坐具 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | L |
| 9401.20.90.00 | Other seats for motor vehicles其他机动车辆用坐具 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | L |
| 9401.41.10.10 | Endangered wooden convertible chairs, with leather or composition leather surfaces, convertible into beds皮革或再生皮革面的能作床用的濒危木制两用椅 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EF |
| 9401.41.10.90 | Other wooden convertible chairs, with leather or composition leather surfaces, convertible into beds皮革或再生皮革面的能作床用的其他木制两用椅 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9401.41.90.10 | Other endangered wooden dual-purpose chairs convertible into beds其他能作床用的濒危木制两用椅 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EF |
| 9401.41.90.90 | Other wooden convertible seats, convertible into beds其他能作床用的木制两用椅 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9401.52.00.10 | Seats of endangered wild bamboo濒危野生竹制的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEPQ |
| 9401.52.00.90 | Other seats of bamboo其他竹制的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9401.53.00.10 | Seats of rattan, of endangered species濒危藤制的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEFPQ |
| 9401.53.00.90 | Other seats of rattan其他藤制的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9401.59.00.00 | Seats of wickerwork or similar materials柳条及类似材料制的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9401.61.10.10 | Other seats with frames of endangered wood, upholstered, with outer cover of leather or composition leather皮革或再生皮革面的装软垫的濒危木框架的其他坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEFPQ |
| 9401.61.10.90 | Other seats with wooden frames, upholstered, with outer cover of leather or composition leather皮革或再生皮革面的装软垫的其他木框架的其他坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9401.61.90.10 | Other upholstered seats with frames of endangered wood其他装软垫的濒危木框架的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEFPQ |
| 9401.61.90.90 | Other upholstered seats with other wooden frames其他装软垫的其他木框架的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9401.69.00.10 | Other seats with wooden frames of endangered species其他濒危木框架的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEFPQ |
| 9401.69.00.90 | Other seats, with wooden frames其他木框架的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 9401.71.10.00 | Seats with metal frames, upholstered, covered with leather or composition leather皮革或再生皮革面的装软垫的金属框架的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9401.71.90.00 | Other upholstered seats with metal frames其他装软垫的金属框架的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9401.79.00.00 | Other seats, with metal frames其他金属框架的坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9401.80.10.00 | Other seats of stone石制的其他坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9401.80.90.10 | Other seats, of endangered wood其他濒危木制坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EF |
| 9401.80.90.91 | Child safety seats for motor vehicles儿童用汽车安全座椅 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ALM |
| 9401.80.90.99 | Other seats其他坐具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 9401.91.00.10 | Wooden parts of seats, of endangered wood座具的濒危木制零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EF |
| 9401.91.00.90 | Other wooden parts of seats座具的其他木制零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9307Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefofOne level upChapter 94Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated buildingNext9402Medical, 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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.