Office Chairs HSN Code & GST Rate

The HSN code for office chairs is 9401, which covers seats and their parts. A typical revolving office chair with swivel and variable-height adjustment is more specifically classified under HSN 94013000.

Office chairs under HSN 9401 generally attract 18% GST in India.

What Is the HSN Code for Office Chairs?

The main HSN heading for office chairs is 9401.

For the common adjustable revolving office chair used in offices, the more specific HSN code is:

94013000 — Swivel seats with variable height adjustment

The exact HSN code can vary for other types of office chairs depending on their construction, frame, upholstery and design.

Office Chairs HSN Code 

CBIC currently lists applicable seats under HSN 9401 in the 18% GST slab.

Office Chairs HSN Code Details

Office chairs fall under Chapter 94 of the HSN classification.

For most standard ergonomic or revolving office chairs that rotate and allow users to adjust their height, 94013000 is the relevant specific classification.

HSN Codes for Different Types of Office Chairs

Office chairs should not all automatically be assigned the same eight-digit code. The correct classification depends on the type of chair.

For a standard modern revolving office chair, 94013000 is therefore usually the most relevant code.

GST Rate on Office Chairs

Office chairs classified under HSN 9401 generally attract 18% GST.

For an intra-state sale

GST is generally divided into:

• 9% CGST

• 9% SGST

For an inter-state sale

The applicable tax is generally:

• 18% IGST

CBIC’s GST rate schedule places applicable goods under Heading 9401 in the 18% rate category.

Example

Suppose an office chair has a taxable value of ₹8,000.

GST at 18%:

₹8,000 × 18% = ₹1,440

The invoice value including GST would therefore be:

₹9,440

For an applicable intra-state sale:

• CGST @ 9% = ₹720

• SGST @ 9% = ₹720

What Is Included Under HSN 9401?

HSN 9401 broadly covers seats and parts of seats, except products specifically classified under heading 9402.

Depending on their design and construction, the heading can include:

• Office chairs

• Revolving chairs

• Swivel chairs

• Adjustable chairs

• Ergonomic office chairs

• Upholstered seats

• Seats with metal frames

• Seats with wooden frames

• Parts of seats

The more specific tariff item should be selected based on the actual characteristics of the chair.

How to Choose the Correct HSN Code for an Office Chair

The classification can vary between different chair designs, so businesses should check the physical characteristics of the product before assigning an eight-digit HSN code.

1. Confirm that the product is a seat

An office chair is primarily a seat, which means classification should normally begin under HSN 9401.

2. Check whether the chair swivels

Many modern office chairs rotate around their central base.

If the chair is a swivel seat, check whether it also provides variable-height adjustment.

3. Check whether the height is adjustable

A swivel chair with variable-height adjustment fits the description of:

HSN 94013000 — Swivel seats with variable height adjustment

4. Check the construction of other office chairs

If the chair is not a swivel and height-adjustable model, its frame material, upholstery and construction may determine the more specific classification within HSN 9401.

5. Use the most specific applicable HSN

Where a specific tariff item accurately describes the product, businesses should generally use that classification instead of relying only on a broad furniture heading.

Why HSN 9401 Instead of HSN 9403 for Office Chairs?

Office chairs are sometimes incorrectly classified under HSN 9403, which covers other furniture.

However, the HSN structure gives seats their own specific heading under 9401.

Therefore:

• 9401 → Seats and parts thereof

• 9403 → Other furniture and parts thereof

Because an office chair is specifically a seat, HSN 9401 is the more appropriate starting classification.

The current myBillBook page states that office chairs are classified under HSN 9403, which should be corrected during this revamp.

How to Add Office Chair HSN Code to an Invoice

When creating an invoice for an office chair:

1. Enter the product name, such as Revolving Office Chair.

2. Add the relevant HSN code, such as 94013000.

3. Enter the quantity.

4. Add the taxable value of the chair.

5. Apply the applicable GST rate, generally 18%.

6. Apply CGST and SGST for an applicable intra-state transaction or IGST for an applicable inter-state transaction.

7. Include the other mandatory GST invoice details.

Related HSN Codes

Businesses selling office furniture may also encounter these related headings:

The distinction between 9401 and 9403 is particularly important. Chairs and other seating products should first be evaluated under 9401 rather than automatically classified as generic furniture under 9403.

Find Office Chair HSN Codes with myBillBook

Using the correct HSN code helps businesses apply the appropriate GST rate and maintain accurate invoices.

With myBillBook, businesses can search for an HSN code using the product name or description and add the relevant HSN and GST details while creating invoices.

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates, HSN 9401

• CBIC / Indian Customs Tariff — Chapter 94 classification of seats and furniture

Last Reviewed: 25 September 2026

The exact eight-digit HSN classification can depend on the construction and features of a particular chair. Where a product does not clearly match the standard swivel and variable-height office-chair description, businesses should verify the applicable tariff item.