GST Rates on Furniture under HSN Chapter 94 cover seats, wooden furniture, office furniture, mattresses, lamps, lighting fittings, and prefabricated buildings. This article provides updated HSN codes with applicable GST rates and classification details.
Chapter 94 under GST covers furniture, seats, bedding articles, lamps, lighting fittings, and prefabricated buildings. Below is the detailed list of HSN Codes with applicable GST rates and effective dates.
Updated GST Rates on Furniture – Complete HSN Code List 2026 – GST Rates on Furniture Under HSN Chapter 94
HSN Code 9401 – Seats and Parts Thereof
| HSN Code | Description | GST Rate | Effective Date |
|---|---|---|---|
| 9401 | Seats and parts thereof | 18% | 15/11/2017 |
| 94011000 | Seats used for aircraft | 5% | 15/11/2017 |
| 94012000 | Seats used for motor vehicles | 18% | 15/11/2017 |
| 94013000 | Swivel seats with variable height adjustment | 18% | 15/11/2017 |
| 94014000 | Convertible seats into beds | 18% | 15/11/2017 |
| 94015000 | Seats of cane, bamboo or similar materials | 18% | 15/11/2017 |
HSN Code 9402 – Medical, Surgical & Dental Furniture
This category includes hospital beds, examination tables, dentist chairs, barber chairs, and similar medical furniture items.
| HSN Code | Description | GST Rate |
|---|---|---|
| 9402 | Medical, surgical, dental or veterinary furniture | 18% |
| 940210 | Dentist’s, barber’s or similar chairs | 18% |
| 940290 | Other medical furniture | 18% |
HSN Code 9403 – Furniture and Parts Thereof
| HSN Code | Description | GST Rate |
|---|---|---|
| 9403 | Furniture wholly made of bamboo, cane or rattan | 12% |
| 940310 | Metal office furniture | 18% |
| 940330 | Wooden office furniture | 18% |
| 940350 | Wooden bedroom furniture | 18% |
| 94036000 | Other wooden furniture | 18% |
| 94037000 | Furniture of plastics | 18% |
| 94038010 | Furniture of wicker work or bamboo | 12% |
HSN Code 9404 – Bedding, Mattresses & Furnishing Articles
| HSN Code | Description | GST Rate |
|---|---|---|
| 9404 | Cotton quilts below ₹1000 | 5% |
| 9404 | Coir products except coir mattresses | 12% |
| 94041000 | Mattress supports | 18% |
| 940421 | Mattresses of cellular rubber/plastics | 18% |
| 940430 | Sleeping bags | 18% |
HSN Code 9405 – Lamps & Lighting Fittings
| HSN Code | Description | GST Rate |
|---|---|---|
| 9405 | LED lights and fixtures | 12% |
| 940510 | Electric ceiling or wall lighting fittings | 18% |
| 940520 | Electric table, desk or floor-standing lamps | 18% |
| 94055031 | Kerosene pressure lantern | 5% |
| 940560 | Illuminated signs and name plates | 18% |
HSN Code 9406 – Prefabricated Buildings
| HSN Code | Description | GST Rate |
|---|---|---|
| 9406 | Prefabricated buildings | 18% |
| 94060011 | Green house ready-to-assemble sets | 18% |
| 94060092 | Cold storage prefabricated construction | 18% |
| 94069090 | Other prefabricated buildings | 18% |
Conclusion
The GST rates under Chapter 94 generally range from 5% to 18% depending on the type of furniture, bedding, lamps, or prefabricated structures. Businesses dealing in these goods should classify products carefully under the correct HSN code to ensure proper GST compliance.
Source: GST HSN data provided by user upload.