GST Rate for Furniture, Bedding & Lightings - Chapter 94

Description GST Rate (%) Effective From
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [inserted w.e.f 14/11/2017 : other than seats of a kind used for aircraft] 18 14/11/2017
Aircraft seats 5 14/11/2017
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 18 28/06/2017
Furniture wholly made of bamboo, cane or rattan 12 14/11/2017
Other furniture [other than bamboo furniture, inserted w.e.f 14/11/2017 :cane or rattan furniture] and parts thereof 18 14/11/2017
Cotton quilts of sale value not exceeding Rs.1000 per piece 5 22/09/2017
Cotton quilts of sale value exceeding Rs.1000 per piece 12 22/09/2017
Coir products [except coir mattresses] 18 14/11/2017
Products wholly made of quilted textile materials 12 28/06/2017
Coir mattresses, cotton pillows and mattresses 18 28/06/2017
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 [inserted w.e.f 14/11/2017 :other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] 18 14/11/2017
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12 28/06/2017
LED lights or fixtures including LED lamps 12 28/06/2017
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 12 28/06/2017
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 (inserted w.e.f 14/11/2017 : 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) 18 14/11/2017
Prefabricated buildings 18 28/06/2017
Parts of kerosene pressure lanterns including gas mantles 5 28/06/2017
Parts of kerosene pressure lanterns including gas mantles 5 28/06/2017
Parts of kerosene pressure lanterns including gas mantles 5 28/06/2017
Kerosene pressure lantern 5 28/06/2017
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 12 28/06/2017

HSN Code for Furniture, Bedding & Lightings - Chapter 94

HSN Code Description Related Export / Import HSN Code
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [inserted w.e.f 14/11/2017 : other than seats of a kind used for aircraft] 94011000, 94012000, 94013000, 94014000, 94015100, 94015900, 94016100, 94016900, 94017100, 94017900, 94018000, 94019000
94011000 Aircraft seats  
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 94021010, 94021090, 94029010, 94029020, 94029090
9403 Furniture wholly made of bamboo, cane or rattan 94031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000
9403 Other furniture [other than bamboo furniture, inserted w.e.f 14/11/2017 :cane or rattan furniture] and parts thereof 94031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000
9404 Cotton quilts of sale value not exceeding Rs.1000 per piece 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Cotton quilts of sale value exceeding Rs.1000 per piece 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Coir products [except coir mattresses] 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Products wholly made of quilted textile materials 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9404 Coir mattresses, cotton pillows and mattresses 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
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 [inserted w.e.f 14/11/2017 :other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
9405 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
9405 LED lights or fixtures including LED lamps 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
9405 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 (inserted w.e.f 14/11/2017 : 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) 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
9406 Prefabricated buildings 940690, 94061010, 94061020, 94061030, 94061090, 94069010, 94069020, 94069030, 94069090, 94060011, 94060019, 94060091, 94060092, 94060093, 94060099
94059900 Parts of kerosene pressure lanterns including gas mantles  
94059200 Parts of kerosene pressure lanterns including gas mantles  
94059100 Parts of kerosene pressure lanterns including gas mantles  
94055031 Kerosene pressure lantern  
94055031 Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

Disclaimer: There may be some variations in given GST rates as per the Government's latest updates followed by GST Council meeting. If you are looking for GST rate before "Effective from", please check on government website.

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GST Rate for Seats  GST Rate for Aircraft seats  GST Rate for Medical furniture  GST Rate for surgical furniture  GST Rate for dental furniture  GST Rate for veterinary furniture GST Rate for Furniture made of bamboo GST Rate for Cotton quilts GST Rate for Coir products GST Rate for Coir mattresses  GST Rate for cotton pillows GST Rate for Mattress supports GST Rate for Hurricane lanterns GST Rate for Kerosene lamp GST Rate for pressure lantern  GST Rate for petromax GST Rate for glass chimney GST Rate for LED lights GST Rate for fixtures including LED lamps GST Rate for LED driver  GST Rate for fixtures including MCPCB GST Rate for Prefabricated buildings GST Rate for Parts of kerosene pressure lanterns  GST Rate for Parts of kerosene pressure lanterns GST Rate for kerosene pressure lanterns GST Rate for Hurricane lanterns GST Rate for Kerosene lamp  GST Rate for glass chimney HSN Code for Seats HSN Code for Aircraft seats HSN Code for Medical furniture HSN Code for surgical furniture  HSN Code for dental furniture HSN Code for veterinary furniture HSN Code for Furniture made of bamboo HSN Code for Cotton quilts  HSN Code for Coir products HSN Code for Coir mattresses HSN Code for cotton pillows HSN Code for Mattress supports HSN Code for Hurricane lanterns  HSN Code for Kerosene lamp HSN Code for pressure lantern HSN Code for petromax HSN Code for glass chimney HSN Code for LED lights  HSN Code for fixtures including LED lamps HSN Code for LED driver HSN Code for fixtures including MCPCB HSN Code for Prefabricated buildings  HSN Code for kerosene pressure lanterns HSN Code for Hurricane lanterns  HSN Code for Kerosene lamp HSN Code for glass chimney