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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
9401SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF
9401 10 00Seats of a kind used for aircraftFree28
9401 20 00Seats of a kind used for motor vehiclesFree28
9401 30 00Swivel Seats and variable height adjustmentFree28
9401 40 00Seats other than garden seats or camping equipment, convertible into bedsFree28
Seats of cane, osier, bamboo or similar materials:
9401 52
9401 52 00Of bambooFree28
9401 53
9401 53 00Of rattanFree28
9401 59 00OtherFree28
Other seats, with wooden frames:
9401 61 00UpholsteredFree28
9401 69 00OtherFree28
Other Seats, with metal frames:
9401 71 00UpholsteredFree28
9401 79 00OtherFree28
9401 80 00Other SeatsFree28
9401 90 00PartsFree28
9402MEDICAL, 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 10Dentists’, barbers’ or similar chairs and parts thereof:
9402 10 10Dentists’ chairs and parts thereofFree18
9402 10 90OtherFree18
9402 90Other:
9402 90 10Hospital beds with mechanical fittingsFree18
9402 90 20PartsFree18
9402 90 90OtherFree18
9403OTHER FURNITURE AND PARTS THEREOF
9403 10Metal furniture of a kind used in offices:
9403 10 10Of SteelFree28
9403 10 90OtherFree28
9403 20Other metal furniture:
9403 20 10Of SteelFree28
9403 20 90OtherFree28
9403 30Wooden furniture of a kind used in offices:
9403 30 10CabinetwareFree28
9403 30 90OtherFree28
9403 40 00Wooden furniture of a kind used in the kitchenFree28
9403 50Wooden furniture of a kind used in the bedroom:
9403 50 10BedsteadFree28
9403 50 90OtherFree28
9403 60 00Other wooden furnitureFree28
9403 70 00Furniture of plasticsFree28
 Furniture of other materials, including cane, osier, bamboo or similar materials:
9403 82
9403 82 00Of bambooFree28
9403 83
9403 83 00Of rattanFree28
9403 89 00OtherFree28
9403 90 00PartsFree28
9404MATTRESS 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 00Mattress supportsFree28
 Mattresses:
9404 21Of cellular rubber or plastics, whether or not covered:
9404 21 10Of RubberFree28
9404 21 90Of PlasticFree28
9404 29Of other materials:
9404 29 10Spring interiorFree28
9404 29 20of rubberized coir with or without combination or other materials whether or not with metallic springs.free
9404 29 90OtherFreeMattresses – of Rubberised coir with or without a combination of other materials, whether or28
not with metallic springs would be covered under this entry.
9404 30Sleeping bags:
9404 30 10Filled with feathers or downFree18
9404 30 90OtherFree18
9404 90Other:
 Quilts:
9404 90 11Filled with feathers or downFree18
9404 90 19OtherFree18
 Other:
9404 90 91Filled with feathers or downFree18
9404 90 99OtherFree18
9405LAMPS 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 10Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares:
9405 10 10Hanging lamps, complete fittingsFree28
9405 10 20Wall lampsFree28
9405 10 90OtherFree28
9405 20Electric table, desk, bedside or floor-standing lamps:
9405 20 10Table lamps, complete fittingsFree
9405 20 90OtherFree
9405 30 00Lighting sets of a kind used for Christmas treesFree
9405 40Other electric lamps and lighting fittings:
9405 40 10Searchlights and spotlightsFree28
9405 40 90OtherFree28
9405 50Non-electrical lamps and lighting fittings:
9405 50 10Hurricane lanternsFree12
9405 50 20Miner’s safety lampsFree12
 Oil pressure lamps:
9405 50 31Kerosene pressure lanternsFree5
9405 50 39OtherFree5
9405 50 40Solar lanterns or lampsFree5
 Other Oil lamps:
9405 50 51MetalFree12
9405 50 59OtherFree12
9405 60Illuminated signs, illuminated name-plates and the like:
9405 60 10Of PlasticFree28
9405 60 90Of other materialsFree28
 Parts:
9405 91 00Of glassFree28
9405 92 00Of plasticsFree28
9405 99 00OtherFree28
9406PREFABRICATED BUILDINGS
9406 10Of wood:
9406 10 10Green-housesFree18
9406 10 20For cold storageFree18
9406 10 30Silos for storing ensilageFree18
9406 10 90OtherFree18
9406 90Other:
9406 90 10Green-housesFree18
9406 90 20For cold storageFree18
9406 90 30Silos for storing ensilageFree18
9406 90 90OtherFree18

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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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