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HSN Codes and GST Rates of Chapter 94

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 94

 		FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS

9401

 		Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

94011000

 		- Seats of a kind used for aircraft

94012000

 		- Seats of a kind used for motor vehicles

- Swivel seats with variable height adjustment :

94013100

 		-- Of wood

94013900

 		-- Other

- Seats other than garden seats or camping equipment, convertible into beds:

94014100

 		-- Of wood

94014900

 		-- Other

- Seats of cane, osier, bamboo or similar materials :

94015200

 		-- Of bamboo

94015300

 		-- Of rattan

94015900

 		-- Other

94016100

 		-- Upholstered

94016900

 		-- Other

- Other seats, with metal frames :

94017100

 		-- Upholstered

94017900

 		-- Other

94018000

 		- Other seats

- Parts :

94019100

 		-- Of wood

94019900

 		-- Other

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

940210

 		- Dentists', barbers' or similar chairs and parts thereof:

94021010

 		--- Dentists' chairs and parts thereof

94021090

 		--- Other

940290

 		- Other:

94029010

 		--- Hospital beds with mechanical fittings

94029020

 		--- Parts

94029090

 		--- Other

9403

 		Other furniture and parts thereof

940310

 		- Metal furniture of a kind used in offices :

94031010

 		--- Of steel

94031090

 		--- Other

940320

 		- Other metal furniture:

94032010

 		--- Of steel

94032090

 		--- Other

940330

 		- Wooden furniture of a kind used in offices :

94033010

 		--- Cabinetware

94033090

 		--- Other

94034000

 		- Wooden furniture of a kind used in the kitchen

940350

 		- Wooden furniture of a kind used in the bed room :

94035010

 		--- Bed stead

94035090

 		--- Other

94036000

 		- Other wooden furniture

94037000

 		- Furniture of plastics

- Furniture of other materials, including cane, osier, bamboo or similar materials :

94038200

 		-- Of bamboo

94038300

 		-- Of rattan

94038900

 		-- Other

- Parts :

94039100

 		-- Of wood

94039900

 		-- Other

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

94041000

 		- Mattress supports

- Mattresses:

940421

 		-- Of cellular rubber or plastics, whether or not covered:

94042110

 		--- Of rubber

94042190

 		--- Of plastic

940429

 		-- Of other materials:

94042910

 		--- Spring interior

94042920

 		--- Of Rubberised coir with or without combination of other materials, whether or not with metallic springs.

94042990

 		--- Other

940430

 		- Sleeping bags:

94043010

 		--- Filled with feathers or down

94043090

 		--- Other

940440

 		- Quilts, bedspreads, eiderdowns and duvets (comforters) :

94044010

 		--- Quilts

94044020

 		--- Bedspreads

94044030

 		--- Eiderdowns

94044040

 		--- Duvets (comforters)

94049000

 		- Other

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

- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:

94051100

 		-- Designed for use solely with light-emitting diode (LED) light sources

94051900

 		-- Other

- Electric table, desk, bedside or floor-standing luminaires :

94052100

 		-- Designed for use solely with light-emitting diode (LED) light sources

94052900

 		-- Other

- Lighting strings of a kind used for Christmas trees :

94053100

 		-- Designed for use solely with light-emitting diode (LED) light sources

94053900

 		-- Other

- Other electric luminaires and lighting fittings :

94054100

 		-- Photovoltaic, designed for use solely with light-emitting diode (LED) light sources

94054200

 		-- Other, designed for use solely with light-emitting diode (LED) light sources

94054900

 		-- Other

94055000

 		- Non-electrical luminaires and lighting fittings

- Illuminated signs, illuminated name-plates and the like:

94056100

 		-- Designed for use solely with light-emitting diode (LED) light sources

94056900

 		-- Other

- Parts:

94059100

 		-- Of glass

94059200

 		-- Of plastics

94059900

 		-- Other

9406

 		Prefabricated buildings

940610

 		- Of wood:

94061010

 		--- Green-houses

94061020

 		--- For cold storage

94061030

 		--- Silos for storing ensilage

94061090

 		--- Other

94062000

 		- Modular building units, of steel

940690

 		- Other:

94069010

 		--- Green-houses

94069020

 		--- For cold storage

94069030

 		--- Silos for storing ensilage

94069090

 		--- Other
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20 Jun

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GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).