Chapter 946 Tariff Headings
HSN Codes Chapter 94: Furniture, bedding, lamps
Chapter 94 of the GST HSN tariff classifies 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. This chapter contains 6 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 94
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof
GST Rate:
5%Applies to some sub-codes
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
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
GST Rate:
5%
5%
5%
18%
Luminaires 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
GST Rate:
5%
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |