Q3Chapter 94 · Section XX
HSN Code Chapter 94: Furniture, mattresses, lamps & prefab buildings
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
Rate distribution
- Varies: 4 headings
- 18%: 2 headings
Headings in Chapter 94
| Code | Description | GST rate |
|---|---|---|
| 9401 | Seats (other than those of heading 9402) | Varies |
| 9402 | Medical, surgical, dental or veterinary furniture | 18% |
| 9403 | Other furniture and parts thereof — furniture, bedding | Varies |
| 9404 | Mattress supports; articles of bedding and similar | Varies |
| 9405 | Luminaires and lighting fittings including searchlights | Varies |
| 9406 | Prefabricated buildings | 18% |
Nearby chapters in Section XX
← All HSN chapters
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 13/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.