Last updated: December 25th, 2023 5:39 PM

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.