HSN Code & GST Rate for Lighting, furniture and household products – Chapter 94

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes
18%Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof,other than seats of a kind used for aircraft.940194011000, 94012000, 94013000, 94014000, 94015100, 94015900, 94016100, 94016900, 94017100, 94017900, 94018000, 94019000
5%Aircraft seats94011000No Export and Import HSN Codes prescribed.
12%Furniture of bamboo, rattan and cane9401940150 , 940380
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 articles940294021010, 94021090, 94029010, 94029020, 94029090
12%Furniture wholly made of bamboo, cane or rattan940394031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000
18%Other furniture [other than bamboo furniture, cane or rattan furniture] and parts thereof940394031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000
12%Furniture of bamboo, rattan and cane9403940380
5%Cotton quilts of sale value not exceeding Rs.1000 per piece940494041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
12%Cotton quilts of sale value exceeding Rs.1000 per piece940494041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
18%Coir products [except coir mattresses]940494041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
12%Products wholly made of quilted textile materials940494041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
18%Coir mattresses, cotton pillows and mattresses940494041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]940494041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
12%Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof940594051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
12%LED lights or fixtures including LED lamps940594051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
12%LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)940594051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
18%Lamps 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 (other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)940594051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
12%Handcrafted lamps (including panchloga lamp)9405940510
5%Parts of kerosene pressure lanterns including gas mantles94059900No Export and Import HSN Codes prescribed.
5%Parts of kerosene pressure lanterns including gas mantles94059200No Export and Import HSN Codes prescribed.
5%Parts of kerosene pressure lanterns including gas mantles94059100No Export and Import HSN Codes prescribed.
5%Kerosene pressure lantern94055031No Export and Import HSN Codes prescribed.
12%Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof94055031No Export and Import HSN Codes prescribed.
18%Prefabricated buildings9406940690, 94061010, 94061020, 94061030, 94061090, 94069010, 94069020, 94069030, 94069090, 94060011, 94060019, 94060091, 94060092, 94060093, 94060099
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