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Chapter 94 HSN codes: furniture and lighting

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. Every heading in chapter 94 with its GST rate; search any 8-digit code below.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

    Headings in chapter 94 and their GST

    HSNDescriptionGST
    9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof21 tariff items5% or 18%
    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 articles5 tariff items18%
    9403Other furniture and parts thereof20 tariff items5% or 18%
    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 covered17 tariff items5% or 18%
    9405Luminaires 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 included32 tariff items5% or 18%
    9406Prefabricated buildings15 tariff items18%

    Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

    Other chapters

    What chapter 94 covers

    Chapter 94 of the tariff is "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 four-digit headings and 110 eight-digit tariff items, such as 9401 (Seats (other than those of heading 9402), whether or not), 9402 (Medical, surgical, dental or veterinary furniture (for), 9403 (Other furniture and parts thereof).

    GST rates in chapter 94

    Most of its tariff items are taxed at 18%. By tariff item: 40 at 18%, 1 at 5%. For 69 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

    Questions

    What is the GST rate for chapter 94 goods?

    Most of its tariff items are taxed at 18%. Of the 110 eight-digit codes in chapter 94, 40 at 18%, 1 at 5%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

    What is HSN code 9401?

    Heading 9401 is "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof". GST: 5% or 18%.

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