- Section 20 – Miscellaneous Manufactured Articles
- Chapter 94 – 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
- Sub-Chapters under Chapter 94
- Case Laws Related to Chapter 94
- Important Disclaimer
94 HSN Code: Furniture & Mattresses, with Lamps & Fittings
HSN Chapter 94 represents Furniture & Mattresses, with Lamps & Fittings under GST classification. This code helps businesses identify Furniture & Mattresses, with Lamps & Fittings correctly for billing, taxation, and trade purposes. With HSN Chapter 94, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Furniture & Mattresses, with Lamps & Fittings.
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Sub Chapters under HSN Chapter 94
Following Sub Chapters fall under HSN Chapter 94:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 18% | 18% | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | |
| 18% | 18% | 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% | 5% | Other furniture and parts thereof | |
| 5% | 18% | 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 | |
| 5% | 12% | 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 | |
| 5% | 5% | Prefabricated buildings |
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
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
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
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
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Case Laws Related to Chapter 94
| Order Number | Description |
|---|---|
| Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| Suzlon Energy Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Shri Venugopal Celia, Mr. Sanjay Mehta (Naa (National Anti Profiteering Authority), ) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan) | |
| Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab) | |
| Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| Victory Comfort Products (AAR (Authority For Advance Ruling), Telangana) | |
| Sh. Deepak Kumar Barnwal (Naa (National Anti Profiteering Authority), ) | |
| M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat) | |
| Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Sutlej Coach Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Punjab) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Bella Casa Fashion & Retail Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Rameshwar Havelia (Doon Valley Logistics) (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan) | |
| Ujjwal Pune Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), ) | |
| M/S. Karnataka State Electronics Development Corporation Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana) | |
| Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra) | |
| Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Aludecor Lamination Private Limited, (AAR (Authority For Advance Ruling), Telangana) | |
| Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Radiant Enterprises Private Limited & Other (Calcutta High Court, West Bengal) | |
| M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Hosur Coir Foams Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan)
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Suzlon Energy Limited (AAR (Authority For Advance Ruling), Gujarat)
Shri Venugopal Celia, Mr. Sanjay Mehta (Naa (National Anti Profiteering Authority), )
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Victory Comfort Products (AAR (Authority For Advance Ruling), Telangana)
Sh. Deepak Kumar Barnwal (Naa (National Anti Profiteering Authority), )
M/S. Inventaa Led Lights Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Antrix Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Sutlej Coach Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Punjab)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Bella Casa Fashion & Retail Limited (AAR (Authority For Advance Ruling), Rajasthan)
Rameshwar Havelia (Doon Valley Logistics) (AAR (Authority For Advance Ruling), Uttarakhand)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Ujjwal Pune Limited (AAR (Authority For Advance Ruling), Maharashtra)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Global Textile Alliance India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
M/S. Karnataka State Electronics Development Corporation Limited (AAR (Authority For Advance Ruling), Karnataka)
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Aludecor Lamination Private Limited, (AAR (Authority For Advance Ruling), Telangana)
Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh)
Radiant Enterprises Private Limited & Other (Calcutta High Court, West Bengal)
M/S. New Space India Limited (AAR (Authority For Advance Ruling), Karnataka)
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Hosur Coir Foams Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.