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Chapter 94 of the HSN tariff covers Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building. It has 6 headings (4-digit codes) and 110 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
940110 | Seats of a kind used for aircraft | 5% or 18% |
94011000 | Seats of a kind used for aircraft | 5% |
940120 | Seats of a kind used for motor vehicles | 18% |
94012000 | Seats of a kind used for motor vehicles | 18% |
94013000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Swivel seats and variable height adjustment | 18% |
940131 | Of wood | 18% |
94013100 | Of wood | 18% |
940139 | Other | 18% |
94013900 | Other | 18% |
94014000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats other than garden seats or camping equipment, convertible into beds | 18% |
940141 | Of wood | 18% |
94014100 | Of wood | 18% |
940149 | Other | 18% |
94014900 | Other | 18% |
94015000 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials | 18% |
94015100 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof -seats of cane, osier, bamboo or similar materials: -- of bamboo or rattan | 18% |
940152 | Of bamboo | 18% |
94015200 | Of Bamboo | 18% |
940153 | Of rattan | 18% |
94015300 | Of Rattan | 18% |
940159 | Other | 18% |
94015900 | Other | 18% |
940161 | Upholstered | 18% |
94016100 | Upholstered | 18% |
940169 | Other | 18% |
94016900 | Other | 18% |
940171 | Upholstered | 18% |
94017100 | Upholstered | 18% |
940179 | Other | 18% |
94017900 | Other | 18% |
940180 | Other seats | 18% |
94018000 | Other seats | 18% |
94019000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Parts | 18% |
940191 | Of wood | 18% |
94019100 | Of wood | 18% |
940199 | Other | 18% |
94019900 | Other | 18% |
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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
940210 | Dentists, barbers or similar chairs and parts thereof | 18% |
94021010 | Dentists chairs and parts thereof | 18% |
94021090 | Other | 18% |
940290 | Other | 18% |
94029010 | Hospital beds with mechanical fittings | 18% |
94029020 | PARTS | 18% |
94029090 | Other | 18% |
9403 Other furniture and parts thereof
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
940310 | Metal furniture of a kind used in offices | 5% or 18% |
94031010 | Of steel | 18% |
94031090 | Other | 18% |
940320 | Other metal furniture | 5% or 18% |
94032010 | Of steel | 18% |
94032090 | Other | 18% |
940330 | Wooden furniture of a kind used in offices | 5% or 18% |
94033010 | Cabinetware | 18% |
94033090 | Other | 18% |
940340 | Wooden furniture of a kind used in the kitchen | 5% or 18% |
94034000 | Wooden furniture of a kind used in the kitchen | 18% |
940350 | Wooden furniture of a kind used in the bed room | 5% or 18% |
94035010 | Bed stead | 18% |
94035090 | Other | 18% |
940360 | Other wooden furniture | 5% or 18% |
94036000 | Other wooden furniture | 18% |
940370 | Furniture of plastics | 5% or 18% |
94037000 | Furniture of plastics | 18% |
94038010 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: furniture of wicker work or bamboo | 5% or 18% |
94038090 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: other | 5% or 18% |
94038100 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: of bamboo or rattan | 5% or 18% |
940382 | Of bamboo | 5% or 18% |
94038200 | Of bamboo | 5% |
940383 | Of rattan | 5% or 18% |
94038300 | Of rattan | 5% |
940389 | Other | 5% or 18% |
94038900 | Other | 5% or 18% |
94039000 | OTHER FURNITURE AND PARTS THEREOF -Parts | 18% |
940391 | Of wood | 5% or 18% |
94039100 | Of wood | 18% |
940399 | Other | 5% or 18% |
94039900 | Other | 18% |
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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
940410 | Mattress supports | 5% or 18% |
94041000 | Mattress supports | 5% or 18% (by price) |
940421 | Of cellular rubber or plastics, whether or not covered | 5% or 18% |
94042110 | Of rubber | 5% or 18% (by price) |
94042190 | Of plastic | 5% or 18% (by price) |
940429 | Of other materials | 5% or 18% |
94042910 | Spring interior | 5% or 18% (by price) |
94042920 | Of rubberised coir with or without combination ofother materials, whether or not with metallic springs. | 5% or 18% (by price) |
94042990 | Other | 5% or 18% (by price) |
940430 | Sleeping bags | 5% or 18% |
94043010 | Filled with feathers or down | 5% or 18% (by price) |
94043090 | Other | 5% or 18% (by price) |
940440 | Quilts, bedspreads, eiderdowns and duvets (comforters) | 5% or 18% |
94044010 | Quilts | 5% or 18% (by price) |
94044020 | Bedspreads | 5% or 18% (by price) |
94044030 | Eiderdowns | 5% or 18% (by price) |
94044040 | Duvets (comforters) | 5% or 18% (by price) |
940490 | Other | 5% or 18% |
94049000 | Other | 5% or 18% (by price) |
94049011 | 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 - Other : - Quilts: Filled with feathers or down | 5% or 18% (by price) |
94049019 | 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 - Other : - Quilts: Other | 5% or 18% (by price) |
94049091 | 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 - Other : - Other : Filled with feathers or down | 5% or 18% (by price) |
94049099 | 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 - Other : - Other : Other | 5% or 18% (by price) |
9405 Luminaires 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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
940510 | Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares | 5% or 18% |
94051010 | 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 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: Hanging lamps, complete fittings | 18% |
94051020 | 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 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: Wall lamps | 18% |
94051090 | 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 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: Other | 18% |
940511 | Designed for use solely with light-emitting diode (led) light sources | 5% or 18% |
94051100 | Designed for use solely with light-emitting diode (led) light sources | 18% |
940519 | Other | 5% or 18% |
94051900 | Other | 18% |
940520 | Electric table, desk, bedside or floor-standing lamps | 5% or 18% |
94052010 | 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 - Electric table, desk, bedside or floor-standing lamps: Table lamps, complete fittings | 18% |
94052090 | 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 - Electric table, desk, bedside or floor-standing lamps: Other | 18% |
940521 | Designed for use solely with light-emitting diode (led) light sources | 5% or 18% |
94052100 | Designed for use solely with light-emitting diode (led) light sources | 18% |
940529 | Other | 5% or 18% |
94052900 | Other | 18% |
94053000 | 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 INCLUDEDLighting sets of a kind used for Christmas trees | 18% |
940531 | Designed for use solely with light-emitting diode (led) light sources | 5% or 18% |
94053100 | Designed for use solely with light-emitting diode (led) light sources | 18% |
940539 | Other | 5% or 18% |
94053900 | Other | 18% |
940540 | Other electric lamps and lighting fittings | 5% or 18% |
94054010 | 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 - Other electric lamps and lighting fittings: Searchlights and sportlights | 18% |
94054090 | 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 - Other electric lamps and lighting fittings: Other | 18% |
940541 | Photovoltaic, designed for use solely with light emitting diode (led) light sources | 5% or 18% |
94054100 | Photovoltaic, designed for use solely with light-emitting diode (led) light sources | 18% |
940542 | Other, designed for use solely with light-emitting | 5% or 18% |
94054200 | Other, designed for use solely with light-emitting diode (LED) light sources | 18% |
940549 | Other | 5% or 18% |
94054900 | Other | 18% |
940550 | Non-electrical luminaires and lighting fittings | 5% or 18% |
94055000 | Non-electrical luminaires and lighting fittings | 5% or 18% |
94055010 | 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- Non-electrical lamps and lighting fittings: Hurricane lanterns | 5% |
94055020 | 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- Non-electrical lamps and lighting fittings: Miner's safety lamps | 18% |
94055031 | 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- Non-electrical lamps and lighting fittings: - Oil pressure lamps: Kerosene pressure lanterns | 5% |
94055039 | 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- Non-electrical lamps and lighting fittings: - Oil pressure lamps: Other | 5% |
94055040 | 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- Non-electrical lamps and lighting fittings: Solar lanterns or lamps | 5% |
94055051 | 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- Non-electrical lamps and lighting fittings: - Other oil lamps: Metal | 5% or 18% |
94055059 | 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- Non-electrical lamps and lighting fittings: - Other oil lamps: Other | 5% or 18% |
940560 | Illuminated signs, illuminated name-plates and the like | 5% or 18% |
94056010 | 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- Illuminated signs, illuminated name-plates and the like : Of plastic | 18% |
94056090 | 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- Illuminated signs, illuminated name-plates and the like : Of other materials | 18% |
940561 | Designed for use solely with light-emitting diode (led) light sources | 5% or 18% |
94056100 | Designed for use solely with light-emitting diode (led) light sources | 18% |
940569 | Other | 5% or 18% |
94056900 | Other | 18% |
940591 | Of glass | 5% or 18% |
94059100 | Of glass | 5% or 18% |
940592 | Of plastics | 5% or 18% |
94059200 | Of plastics | 18% |
940599 | Other | 5% or 18% |
94059900 | Other | 5% or 18% |
9406 Prefabricated buildings
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
940600 | Prefabricated buildings | 18% |
94060011 | PREFABRICATED BUILDINGS - Green houses: Green house-in ready to assemble sets | 18% |
94060019 | PREFABRICATED BUILDINGS - Green houses: Other | 18% |
94060091 | PREFABRICATED BUILDINGS - Other : Prefabricated housing material | 18% |
94060092 | PREFABRICATED BUILDINGS - Other : Prefabricated construction for cold storage | 18% |
94060093 | PREFABRICATED BUILDINGS - Other : Silos for storing ensilage | 18% |
94060099 | PREFABRICATED BUILDINGS - Other : Other | 18% |
940610 | Of wood | 18% |
94061010 | Green-houses | 18% |
94061020 | For cold storage | 18% |
94061030 | Silos for storing ensilage | 18% |
94061090 | Other | 18% |
940620 | Modular building units, of steel | 18% |
94062000 | Modular building units, of steel | 18% |
940690 | Other | 18% |
94069010 | Green-houses | 18% |
94069020 | For cold storage | 18% |
94069030 | Silos for storing ensilage | 18% |
94069090 | Other | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
