HSN Codes · Chapter 94: Furniture, Bedding, and Lighting

HSN Code 940161

Upholstered seats with wooden frames

Typical GST rate

18%

9% CGST + 9% SGST intra-state

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 940161

The first two digits (94) place this code in chapter 94 — Furniture, Bedding, and Lighting. Heading 9401 groups the product family, and the remaining digits pin down this specific 6-digit classification. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Furniture of every material, mattresses, luminaires, LED fittings, and prefabricated buildings — key codes for furniture dealers, at 18%.

Parent heading

9401 — Seats and parts thereof

More specific codes under 940161

  • 94016100 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — upholstered — upholstered

Related codes in heading 9401

  • 940110 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — seats of a kind used for aircraft
  • 940120 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — seats of a kind used for motor vehicles
  • 940131 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — of wood
  • 940139 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — other
  • 940141 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — of wood
  • 940149 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — other
  • 940152 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — of bamboo
  • 940153 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — of rattan
  • 940159 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — other
  • 940169 — Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof — other

Frequently asked questions

Goods and services under 940161 typically attract 18% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Invoice with this code in seconds

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