GST on-Furniture-mattress-lamps-HSN-Chapter-94

HSN and GST Rate for Furniture, Mattress and Lamps – HSN Chapter 94

HSN and GST Rate for Furniture, Mattress and Lamps – HSN Chapter 94

In this article, we look at the HSN code and GST rate for miscellaneous manufactured articles, furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, lamps and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building which fall under Chapter 94 of HSN Code. HSN Chapter 94 does not cover:

  • Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
  • Mirrors designed for placing on the floor or ground [for example, cheval- glasses (swing-mirrors)] of heading 7009;
  • Articles of Chapter 71;
  • Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;
  • Furniture specially designed as parts of refrigerators of freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
  • Lamps and lighting fittings of Chapter 85;
  • Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of headings 8519 to 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
  • Articles of heading 8714;
  • Dentists’ chairs incorporating dental appliances of heading 9018 or dentists’ spittoons (heading 9018);
  • Articles of Chapter 91 (for example, clocks and clock cases);
  • Toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables and other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505); or
  • monopods, bipods, tripods and similar articles (heading 9620).

Click here to read on HSN Code and GST Rate for Medicines and Pharmaceuticals

The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other;

  • Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
  • Seats and beds.

In headings, 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or any other material referred to in Chapter 68 or 69.

Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
For the purposes of heading 9406, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on-site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

GST Rate for HSN Chapter 94

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
9401 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF
9401 10 00 Seats of a kind used for aircraft Free 28
9401 20 00 Seats of a kind used for motor vehicles Free 28
9401 30 00 Swivel Seats and variable height adjustment Free 28
9401 40 00 Seats other than garden seats or camping equipment, convertible into beds Free 28
Seats of cane, osier, bamboo or similar materials:
9401 52
9401 52 00 Of bamboo Free 28
9401 53
9401 53 00 Of rattan Free 28
9401 59 00 Other Free 28
Other seats, with wooden frames:
9401 61 00 Upholstered Free 28
9401 69 00 Other Free 28
Other Seats, with metal frames:
9401 71 00 Upholstered Free 28
9401 79 00 Other Free 28
9401 80 00 Other Seats Free 28
9401 90 00 Parts Free 28
9402 MEDICAL, 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
9402 10 Dentists’, barbers’ or similar chairs and parts thereof:
9402 10 10 Dentists’ chairs and parts thereof Free 18
9402 10 90 Other Free 18
9402 90 Other:
9402 90 10 Hospital beds with mechanical fittings Free 18
9402 90 20 Parts Free 18
9402 90 90 Other Free 18
9403 OTHER FURNITURE AND PARTS THEREOF
9403 10 Metal furniture of a kind used in offices:
9403 10 10 Of Steel Free 28
9403 10 90 Other Free 28
9403 20 Other metal furniture:
9403 20 10 Of Steel Free 28
9403 20 90 Other Free 28
9403 30 Wooden furniture of a kind used in offices:
9403 30 10 Cabinetware Free 28
9403 30 90 Other Free 28
9403 40 00 Wooden furniture of a kind used in the kitchen Free 28
9403 50 Wooden furniture of a kind used in the bedroom:
9403 50 10 Bedstead Free 28
9403 50 90 Other Free 28
9403 60 00 Other wooden furniture Free 28
9403 70 00 Furniture of plastics Free 28
  Furniture of other materials, including cane, osier, bamboo or similar materials:
9403 82
9403 82 00 Of bamboo Free 28
9403 83
9403 83 00 Of rattan Free 28
9403 89 00 Other Free 28
9403 90 00 Parts Free 28
9404 MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED
9404 10 00 Mattress supports Free 28
  Mattresses:
9404 21 Of cellular rubber or plastics, whether or not covered:
9404 21 10 Of Rubber Free 28
9404 21 90 Of Plastic Free 28
9404 29 Of other materials:
9404 29 10 Spring interior Free 28
9404 29 20 of rubberized coir with or without combination or other materials whether or not with metallic springs. free
9404 29 90 Other Free Mattresses – of Rubberised coir with or without a combination of other materials, whether or 28
not with metallic springs would be covered under this entry.
9404 30 Sleeping bags:
9404 30 10 Filled with feathers or down Free 18
9404 30 90 Other Free 18
9404 90 Other:
  Quilts:
9404 90 11 Filled with feathers or down Free 18
9404 90 19 Other Free 18
  Other:
9404 90 91 Filled with feathers or down Free 18
9404 90 99 Other Free 18
9405 LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED
9405 10 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares:
9405 10 10 Hanging lamps, complete fittings Free 28
9405 10 20 Wall lamps Free 28
9405 10 90 Other Free 28
9405 20 Electric table, desk, bedside or floor-standing lamps:
9405 20 10 Table lamps, complete fittings Free
9405 20 90 Other Free
9405 30 00 Lighting sets of a kind used for Christmas trees Free
9405 40 Other electric lamps and lighting fittings:
9405 40 10 Searchlights and spotlights Free 28
9405 40 90 Other Free 28
9405 50 Non-electrical lamps and lighting fittings:
9405 50 10 Hurricane lanterns Free 12
9405 50 20 Miner’s safety lamps Free 12
  Oil pressure lamps:
9405 50 31 Kerosene pressure lanterns Free 5
9405 50 39 Other Free 5
9405 50 40 Solar lanterns or lamps Free 5
  Other Oil lamps:
9405 50 51 Metal Free 12
9405 50 59 Other Free 12
9405 60 Illuminated signs, illuminated name-plates and the like:
9405 60 10 Of Plastic Free 28
9405 60 90 Of other materials Free 28
  Parts:
9405 91 00 Of glass Free 28
9405 92 00 Of plastics Free 28
9405 99 00 Other Free 28
9406 PREFABRICATED BUILDINGS
9406 10 Of wood:
9406 10 10 Green-houses Free 18
9406 10 20 For cold storage Free 18
9406 10 30 Silos for storing ensilage Free 18
9406 10 90 Other Free 18
9406 90 Other:
9406 90 10 Green-houses Free 18
9406 90 20 For cold storage Free 18
9406 90 30 Silos for storing ensilage Free 18
9406 90 90 Other Free 18

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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