HSN Directory

Chapter 94 HSN Codes and GST Rates – Furniture and Lighting

Chapter 94 brings together furniture, bedding, selected lighting fittings and prefabricated buildings. The item’s function, material and whether it is designed as a complete furnishing article are relevant.

Chapter94

HSN codes176

Headings7

Available IGST range5%–28%

Content reviewed28 July 2026

Chapter 94 search

Find a code within Furniture and Lighting

HSN code or product descriptionGST rateClassification

Showing the first 40 of 176 classifications.

HSN Code	Product Description	IGST Rate	CGST Rate	SGST Rate	Classification
94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building	5%	2.5%	2.5%	Chapter
9401	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF	—	—	—	4-digit heading
940110	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~Seats (ot...	28%	14%	14%	6-digit subheading
94011000	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats of a kind used for aircraft	28%	14%	14%	8-digit tariff item
940120	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~Seats (ot...	28%	14%	14%	6-digit subheading
94012000	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats of a kind used for motor vehicles	18%	9%	9%	8-digit tariff item
94013000	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Swivel seats and variable height adjustment	28%	14%	14%	8-digit tariff item
940131	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~Seats (ot...	—	—	—	6-digit subheading
94013100	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~Seats (ot...	—	—	—	8-digit tariff item
940139	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~Seats (ot...	—	—	—	6-digit subheading
94013900	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~Seats (ot...	—	—	—	8-digit tariff item
94014000	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats other than garden seats or camping equipment, convertible into beds	—	—	—	8-digit tariff item
940141	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~Seats (ot...	—	—	—	6-digit subheading
94014100	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~Seats (ot...	—	—	—	8-digit tariff item
940149	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~Seats (ot...	—	—	—	6-digit subheading
94014900	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~Seats (ot...	—	—	—	8-digit tariff item
94015000	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS	5%	2.5%	2.5%	8-digit tariff item
94015100	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF -SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: -- OF BAMBOO OR RATTAN	—	—	—	8-digit tariff item
940152	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~Seats (ot...	—	—	—	6-digit subheading
94015200	Of Bamboo	28%	14%	14%	8-digit tariff item
940153	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~Seats (ot...	—	—	—	6-digit subheading
94015300	Of Rattan	28%	14%	14%	8-digit tariff item
940159	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~Seats (ot...	28%	14%	14%	6-digit subheading
94015900	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: -- OTHER	28%	14%	14%	8-digit tariff item
940161	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~Seats (ot...	28%	14%	14%	6-digit subheading
94016100	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with wooden frames: Upholstered	28%	14%	14%	8-digit tariff item
940169	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~Seats (ot...	28%	14%	14%	6-digit subheading
94016900	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with wooden frames: Other	28%	14%	14%	8-digit tariff item
940171	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~Seats (ot...	28%	14%	14%	6-digit subheading
94017100	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with metal frames: Upholstered	28%	14%	14%	8-digit tariff item
940179	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~Seats (ot...	28%	14%	14%	6-digit subheading
94017900	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with metal frames: Other	28%	14%	14%	8-digit tariff item
940180	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~Seats (ot...	28%	14%	14%	6-digit subheading
94018000	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Other seats	28%	14%	14%	8-digit tariff item
94019000	SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Parts	28%	14%	14%	8-digit tariff item
940191	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~Seats (ot...	—	—	—	6-digit subheading
94019100	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~Seats (ot...	—	—	—	8-digit tariff item
940199	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~Seats (ot...	—	—	—	6-digit subheading
94019900	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~Seats (ot...	—	—	—	8-digit tariff item
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 MOV...	18%	9%	9%	4-digit heading

945%

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building

Chapter

9401Not available

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF

4-digit heading

94011028%

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~Seats (ot...

6-digit subheading

9401100028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats of a kind used for aircraft

8-digit tariff item

94012028%

6-digit subheading

9401200018%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats of a kind used for motor vehicles

8-digit tariff item

9401300028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Swivel seats and variable height adjustment

8-digit tariff item

940131Not available

6-digit subheading

94013100Not available

8-digit tariff item

940139Not available

6-digit subheading

94013900Not available

8-digit tariff item

94014000Not available

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats other than garden seats or camping equipment, convertible into beds

8-digit tariff item

940141Not available

6-digit subheading

94014100Not available

8-digit tariff item

940149Not available

6-digit subheading

94014900Not available

8-digit tariff item

940150005%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS

8-digit tariff item

94015100Not available

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF -SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: -- OF BAMBOO OR RATTAN

8-digit tariff item

940152Not available

6-digit subheading

9401520028%

Of Bamboo

8-digit tariff item

940153Not available

6-digit subheading

9401530028%

Of Rattan

8-digit tariff item

94015928%

6-digit subheading

9401590028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: -- OTHER

8-digit tariff item

94016128%

6-digit subheading

9401610028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with wooden frames: Upholstered

8-digit tariff item

94016928%

6-digit subheading

9401690028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with wooden frames: Other

8-digit tariff item

94017128%

6-digit subheading

9401710028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with metal frames: Upholstered

8-digit tariff item

94017928%

6-digit subheading

9401790028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - Other seats, with metal frames: Other

8-digit tariff item

94018028%

6-digit subheading

9401800028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Other seats

8-digit tariff item

9401900028%

SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Parts

8-digit tariff item

940191Not available

6-digit subheading

94019100Not available

8-digit tariff item

940199Not available

6-digit subheading

94019900Not available

8-digit tariff item

940218%

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 MOV...

4-digit heading

HSN classifications and GST rates may vary based on product specifications, usage, exemptions, conditions and applicable notifications. Verify the relevant classification and currently effective rate from official notifications or consult a qualified tax professional before filing.

Key goods covered

Household and office furniture
Mattresses, cushions and bedding supports
Lighting fittings, signs and prefabricated buildings

Common classification uses

Classifying furniture catalogues
Reviewing lighting fittings and parts
Separating furnishing articles from material-based goods

How to use these Chapter 94 HSN codes

Start with the product’s technical description, material and function.
Compare the 4-digit heading before selecting a more detailed 6 or 8-digit code.
Check the complete tariff description and relevant chapter or section notes.
Verify the currently effective GST notification and any applicable condition before filing.

Important classification caveats

Material alone does not determine a furniture classification.
Electrical lamps and light sources may fall under Chapter 85.

Related ExpressGST tools

HSN & SAC Finder GST Calculator GST Number Search GST Guides and Updates

Frequently asked questions

Are lamps and lighting fittings always in Chapter 94?

Chapter 94 covers specified lighting fittings, while certain electrical lamps and components may belong to Chapter 85.

Can furniture parts use the same code as complete furniture?

Not automatically. Check whether a specific parts heading applies and whether the item is identifiable for particular furniture.

Chapter 94 HSN Codes and GST Rates – Furniture and Lighting

Find a code within Furniture and Lighting

No matching code found

Key goods covered

Common classification uses

How to use these Chapter 94 HSN codes

Important classification caveats

Related ExpressGST tools

Frequently asked questions

© Copyright 2026K.D.K. Softwares (India) Pvt. Ltd. All Rights Reserved

KDK Software and Express GST are registered trademarks of K.D.K. Softwares (India) Pvt. Ltd. Terms and conditions, features, support, pricing, and service options are subject to change without notice.

Chapter 94 HSN Codes and GST Rates – Furniture and Lighting

Find a code within Furniture and Lighting

No matching code found

Key goods covered

Common classification uses

How to use these Chapter 94 HSN codes

Important classification caveats

Related HSN chapters

Related ExpressGST tools

Frequently asked questions

© Copyright 2026K.D.K. Softwares (India) Pvt. Ltd. All Rights Reserved

KDK Software and Express GST are registered trademarks of K.D.K. Softwares (India) Pvt. Ltd. Terms and conditions, features, support, pricing, and service options are subject to change without notice.