Vehicle seats is classified under HSN heading 9401 (Seats (other than those of heading 9402), whether or not convertible into…). Main codes: 94012000 seats of a kind used for motor vehicles. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Vehicle seats?
GST on Vehicle seats as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 18% (9401). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 28% | 9401 | If you sell seats and their parts, including motor vehicle seats and seats that convert into beds (not aircraft seats or heading 9402 seats), GST is 18%. 9/2025-CT(R), entry 610 |
GST rate on Vehicle seats since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 28% |
| 15 November 2017 | 9 October 2024 | 18% |
| 10 October 2024 | 21 September 2025 | 28% |
| 22 September 2025 | today | 18% |
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
| Code | Description (as in the tariff) |
|---|---|
94012000 | Seats of a kind used for motor vehicles |
See all 37 codes on the Chapter 94 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (9401) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (940120) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Vehicle seats?
Vehicle seats is classified under HSN heading 9401 (Seats (other than those of heading 9402), whether or not convertible into…). Main codes: 94012000 seats of a kind used for motor vehicles. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Vehicle seats?
As on 1 November 2026, GST on Vehicle seats is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Vehicle seats change in 2025?
Yes. From 22 September 2025 (GST 2.0): 28% → 18% (9401). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Vehicle seats in July 2017?
On 1 July 2017: 28%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Mattresses (Gadda)
9404 - Furniture
9401 - Chairs
9401 - Tables
9403 - LED lights and light fittings
9405 - Vehicle glass: unframed windscreens and windows without heating elements (toughened or laminated)
7007 - Rear-view mirrors
7009 - Headlamps, tail lamps, indicators, horns and wipers (Headlights)
8512 - Wiring harness for vehicles
8544 - Starter motors, alternators and ignition coils (Self starter)
8511 - Speedometers, tachometers and odometers
9029 - Filters for engines (oil, fuel and air)
8421
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.