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Free Tools/HSN Code Finder/Chapter 94/HSN 9403
HSN 94034-Digit Heading

HSN 9403: Other furniture and parts thereof – GST Rate

HSN 9403 covers other furniture and parts thereof. GST on HSN 9403 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 20 tariff items, for example 9403 10 10, 9403 10 90 and 9403 20 10.

Chapter 94: 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

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.

GST Rates for Heading 9403

5%CGST 2.5% + SGST 2.5% / IGST 5%

Furniture wholly made of bamboo, cane or rattan

Reference: Schedule I, S. No. 490 (Spec: 9403)
18%CGST 9% + SGST 9% / IGST 18%

Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof

Reference: Schedule II, S. No. 612 (Spec: 9403)
Other entries in this chapter (1)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service

Reference: Schedule I, S. No. 437 (Spec: 84, 85 or 94)

Sub-Headings & Tariff Items Under 9403

Showing 32 sub-classification codes with complete hierarchy descriptions.

9403106-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Metal Furniture Of A Kind Used In Offices :

940310108-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Metal Furniture Of A Kind Used In Offices : > Of Steel

940310908-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Metal Furniture Of A Kind Used In Offices : > Other

9403206-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Other Metal Furniture :

940320108-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other Metal Furniture : > Of Steel

940320908-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other Metal Furniture : > Other

9403306-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In Offices :

940330108-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In Offices : > Cabinetware

940330908-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In Offices : > Other

9403406-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In The Kitchen

940340008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In The Kitchen > Wooden Furniture Of A Kind Used In The Kitchen

9403506-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In The Bed Room :

940350108-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In The Bed Room : > Bed Stead

940350908-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Wooden Furniture Of A Kind Used In The Bed Room : > Other

9403606-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Other Wooden Furniture

940360008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other Wooden Furniture > Other Wooden Furniture

9403706-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Furniture Of Plastics

940370008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Furniture Of Plastics > Furniture Of Plastics

940380108-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other Furniture And Parts Thereof - Furniture Of Other Materials, Including Cane, Osier, Bamboo Or Similar Materials: Furniture Of Wicker Work Or Bamboo

940380908-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other Furniture And Parts Thereof - Furniture Of Other Materials, Including Cane, Osier, Bamboo Or Similar Materials: Other

940381008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other Furniture And Parts Thereof - Furniture Of Other Materials, Including Cane, Osier, Bamboo Or Similar Materials: Of Bamboo Or Rattan

9403826-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Of Bamboo

940382008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Of Bamboo > Of Bamboo

9403836-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Of Rattan

940383008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Of Rattan > Of Rattan

9403896-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Other

940389008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other > Other

940390008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > OTHER FURNITURE AND PARTS THEREOF -Parts

9403916-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Of Wood

940391008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Of Wood > Of Wood

9403996-Digit Sub-heading

Chain: 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 > Other Furniture And Parts Thereof > Other

940399008-Digit Tariff Item

Chain: 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 > Other Furniture And Parts Thereof > Other > Other

Other Headings in Chapter 94

HSN 9401
Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof
HSN 9402
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
HSN 9404
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
HSN 9405
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
HSN 9406
Prefabricated Buildings
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