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GST Rates and HSN on Furniture, Bedding, Mattresses Supports, Quilted Textile Material,, Lighting Fittings & Prefabricated Buildings (Chapter 94)

GST HSN and Rates on Furniture, Bedding, Mattresses, Lighting Fittings & Prefabricated Buildings (Chapter 94)

The GST Tariff Chapter 94 deals with a wide variety of goods such as furniture, mattresses, bedding, luminaires, illuminated signs, and prefabricated buildings. Each product has been allotted an HSN code with a corresponding GST rate for uniform classification.

This article compiles all HSN codes and GST rates under Chapter 94 in a structured form for easy reference.

Before Amendment:

1. Seats and Furniture (HSN 9401)

HSN Code	Description of Goods	GST Rate
9401 10 00	Seats of a kind used for aircraft	5%
9401 20 00	Seats of a kind used for motor vehicles	28%
9401 31 00	Swivel seats with variable height adjustment	18%
9401 39 00	Other swivel seats	18%
9401 41 00	Seats convertible into beds	18%
9401 49 00	Other convertible seats into beds	18%
9401 50	Furniture of bamboo, rattan, cane (Handicraft goods)	12%
9401 52 00	Seats of cane, osier, bamboo or similar materials	18%
9401 53 00	Seats of cane, osier, bamboo or similar materials (other)	18%
9401 59 00	Other seats of cane/bamboo	18%
9401 61 00	Upholstered wooden seats	18%
9401 69 00	Other wooden seats	18%
9401 71 00	Metal seats	18%
9401 79 00	Other metal seats	18%
9401 80 00	Other seats	18%
9401 91 00	Parts of seats	18%
9401 99 00	Other parts of seats	18%

2. Medical, Surgical & Veterinary Furniture (HSN 9402)

HSN Code	Description of Goods	GST Rate
9402	Medical, surgical, dental or veterinary furniture (operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs, barbers’ chairs, etc.)	18%
9402 10 10	Dentists’ chairs and parts	18%
9402 10 90	Barbers’ or similar chairs	18%
9402 90 10	Parts of medical furniture	18%
9402 90 20	Parts of dental furniture	18%
9402 90 90	Other parts	18%

3. Other Furniture (HSN 9403)

HSN Code	Description of Goods	GST Rate
9403	Furniture wholly made of bamboo, cane, rattan	12%
9403	Other furniture (wooden, metal, plastic, etc.) and parts thereof	18%

4. Mattresses, Bedding & Similar Furnishing (HSN 9404)

HSN Code	Description of Goods	GST Rate
9404	Cotton quilts (value ≤ ₹1000 per piece)	5%
9404	Cotton quilts (value > ₹1000 per piece)	12%
9404	Coir products (except coir mattresses)	5%
9404	Products wholly made of quilted textile materials	12%
9404	Mattress supports, cushions, pillows, quilts, eiderdowns, pouffes (general)	18%
9404 10 00	Mattress supports	18%
9404 21 10	Mattresses of cellular rubber or plastics	18%
9404 21 90	Other mattresses of cellular rubber or plastics	18%
9404 29 10	Rubberised coir mattresses (with or without springs)	18%
9404 29 90	Other mattresses	18%
9404 30 10	Sleeping bags filled with feathers or down	18%
9404 30 90	Other sleeping bags	18%
9404 90 10	Quilts, bedspreads, duvets, eiderdowns (value > ₹1000)	12%
9404 90 20	Bedspreads	18%

5. Luminaires, Lighting Fittings & Illuminated Signs (HSN 9405)

HSN Code	Description of Goods	GST Rate
9405	Solar lantern/solar lamp	12%
9405	Kerosene lamps, hurricane lanterns, pressure lanterns, petromax, glass chimney and parts thereof	12%
9405 91 00 / 9405 92 00 / 9405 99 00	Parts of kerosene pressure lanterns (including gas mantles)	5%
9405	Luminaires and lighting fittings (general, including searchlights and spotlights)	18%
9405 11 00	Chandeliers and electric ceiling/wall lights (LED)	18%
9405 19 00	Other chandeliers and electric ceiling/wall lights	18%
9405 21 00	Electric table, desk, bedside or floor-standing luminaires (LED)	18%
9405 29 00	Other electric luminaires	18%
9405 31 00	Lighting strings (Christmas tree, LED type)	18%
9405 39 00	Other lighting strings	18%
9405 41 00	Other electric luminaires designed solely for LED	18%
9405 42 00	Other LED-based luminaires	18%
9405 49 00	Other electric luminaires	12% / 18% (depending on type)
9405 50 00	Non-electrical luminaires & fittings	5% / 12%
9405 61 00	Illuminated signs, name-plates (LED-based)	18%
9405 69 00	Other illuminated signs	18%

6. Prefabricated Buildings (HSN 9406)

HSN Code	Description of Goods	GST Rate
9406	Prefabricated buildings (houses, site accommodation, garages, offices, shops, sheds, schools, etc.)	18%

Recent Amendment – 56th GST Council Meeting (September 2025)

In the 56th GST Council Meeting held on 3rd September 2025, the Council recommended rationalization of GST rates under Chapter 94 (Furniture, Bedding, Mattresses, Lighting Fittings, and Prefabricated Buildings).

Subsequently, the Government issued Notification No. 9/2025-Central Tax (Rate), dated 17th September 2025, which supersedes the earlier Notification No. 01/2017-Central Tax (Rate).

The revised rates are:

18% GST Slab

9401 [other than 9401 10 00] – Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof including seats for motor vehicles, but excluding aircraft seats.
9402 – Medical, surgical, dental, or veterinary furniture including hospital beds, dentists’ and barbers’ chairs, and parts thereof.
9403 – Other furniture (other than bamboo, cane, or rattan furniture) and parts thereof.
9404 – Mattress supports; bedding and similar furnishings (mattresses, quilts, cushions, pillows, etc.), other than coir products, quilted textile materials not exceeding ₹2500, and cotton quilts not exceeding ₹2500 per piece.
9405 – Luminaires and lighting fittings including searchlights and spotlights, illuminated signs, illuminated nameplates, and parts thereof (excluding hurricane lanterns, kerosene lamps, petromax, and their parts).
9406 – Prefabricated buildings.

5% GST Slab

9403 – Furniture wholly made of bamboo, cane, or rattan.
9404 – Coir products (except coir mattresses).
9404 – Products wholly made of quilted textile materials not exceeding ₹2500 per piece.
9404 – Cotton quilts not exceeding ₹2500 per piece.
9401 10 00 – Aircraft seats.
9405 – Hurricane lanterns, kerosene lamps/pressure lanterns, petromax, glass chimneys, and their parts.

Conclusion

The GST rates under Chapter 94 have been streamlined after the 56th GST Council Meeting (September 2025) and Notification No. 9/2025-Central Tax (Rate).

Essential items such as cotton quilts (up to ₹2500), coir products, bamboo/cane/rattan furniture, and hurricane lanterns attract a concessional rate of 5%.
Most standard goods including furniture (other than bamboo/cane/rattan), mattresses, bedding, luminaires, lighting fittings, medical furniture, and prefabricated buildings are now taxed at a uniform rate of 18%.
Luxury category such as motor vehicle seats continues to remain in the 28% bracket.

Disclaimer:

The GST rates provided above are updated to the best of our information. However, there may be variations arising from subsequent government updates. GSTVidhi shall not be held responsible for any inadvertent errors or discrepancies. For confirmation of the "Effective Date" of GST or cess rates, users are advised to refer to the official CBIC website.

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