Is seats a noun

Yes, the Word 'seats' is both a noun and a verb.

The noun 'seats' is the plural form for the singular 'seat'; a Word for a place to sit; a Word for a thing.

Example: Our seats were in the fourth row.

The verb 'seats' is the third person, singular present for 'seat'; to escort or show someone where to sit.

Example: He seats everyone in the order of their arrival.