clearTax
hamburger

Stay Home, Stay Compliant with ClearTax!

  • 100% Cloud-based software – Work from anywhere, anytime
  • Collaborate with your team remotely with multi-user login
  • Invite your clients to share invoice data digitally
  • Dedicated support available

Get ClearTax GST+ITR+TDS Combo FREE till 31st May*

*Offer applicable only to practicing Chartered Accountants/Consultants/Practitioners . T&C Apply

  1. Home
  2. GST
  3. GST RATES & HSN CODES
  4. Furniture, Bedding & lighting

GST Rate & HSN Code for Furniture, Bedding & Lightings - Chapter 94


GST Rate & HSN Code for Furniture, Bedding & Lightings - Seats, Hospital Furnitures, Furniture parts, Mattresses, Quilt, Cushion, Pillows, Lamps & Lighting Fitting.


HSN Code Description Rate (%) Effective From CESS (%) Related Export / Import HSN Code
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [inserted w.e.f 14/11/2017 : other than seats of a kind used for aircraft] 18 14/11/2017 94011000, 94012000, 94013000, 94014000, 94015100, 94015900, 94016100, 94016900, 94017100, 94017900, 94018000, 94019000
94011000 Aircraft seats 5 14/11/2017
9401 Furniture of bamboo, rattan and cane 12 27/07/2018 940150 , 940380
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 18 28/06/2017 94021010, 94021090, 94029010, 94029020, 94029090
9403 Furniture wholly made of bamboo, cane or rattan 12 14/11/2017 94031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000
9403 Other furniture [other than bamboo furniture, inserted w.e.f 14/11/2017 :cane or rattan furniture] and parts thereof 18 14/11/2017 94031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000
9403 Furniture of bamboo, rattan and cane 12 27/07/2018 940380
9404 Cotton quilts of sale value not exceeding Rs.1000 per piece 5 22/09/2017 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Cotton quilts of sale value exceeding Rs.1000 per piece 12 22/09/2017 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Coir products [except coir mattresses] 18 14/11/2017 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Products wholly made of quilted textile materials 12 28/06/2017 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Coir mattresses, cotton pillows and mattresses 18 28/06/2017 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
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 [inserted w.e.f 14/11/2017 :other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] 18 14/11/2017 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12 28/06/2017 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
9405 LED lights or fixtures including LED lamps 12 28/06/2017 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 12 28/06/2017 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
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 (inserted w.e.f 14/11/2017 : other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 18 14/11/2017 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
9405 Handcrafted lamps (including panchloga lamp) 12 27/07/2018 940510
9406 Prefabricated buildings 18 28/06/2017 940690, 94061010, 94061020, 94061030, 94061090, 94069010, 94069020, 94069030, 94069090, 94060011, 94060019, 94060091, 94060092, 94060093, 94060099
94059900 Parts of kerosene pressure lanterns including gas mantles 5 28/06/2017
94059200 Parts of kerosene pressure lanterns including gas mantles 5 28/06/2017
94059100 Parts of kerosene pressure lanterns including gas mantles 5 28/06/2017
94055031 Kerosene pressure lantern 5 28/06/2017
94055031 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12 28/06/2017

Disclaimer: Rates given below are updated as per 31st GST council meeting held on 22nd December 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, please check the "Effective from" date. If you need to check a rate before "Effective from", please check on government website.

Calculate monthly Pension & Tax Benefits through Cleartax NPS Calculator


Browse by Topics

GST RATES & HSN CODES

Browse by Chapters