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
New GST Rate: 18% Old GST Rate: 18%

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

New GST Rate: 18% Old GST Rate: 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

New GST Rate: 18% Old GST Rate: 5%

Other furniture and parts thereof

New GST Rate: 5% Old GST Rate: 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

New GST Rate: 5% Old GST Rate: 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

New GST Rate: 5% Old GST Rate: 5%

Prefabricated buildings

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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.