GST Rates and HSN Codes of Bedding, Lighting & Furniture

Chapter 94 – GST Rates and HSN Codes of Bedding, Lighting & Furniture

The GST rates on Bedding, Lighting & Furniture are from 5 to 28%. Check the following GST Rate Table.

The HSN Codes are listed from 9401 to 9406. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Bedding, Lighting & Furniture

HSN CodeDescriptionRate (%)Effective From
9401Seats (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]1814/11/2017
9401Furniture of bamboo, rattan and cane1227/07/2018
9402Medical, 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 articles1828/06/2017
9403Furniture wholly made of bamboo, cane or rattan1214/11/2017
9403Other furniture [other than bamboo furniture, inserted w.e.f 14/11/2017 :cane or rattan furniture] and parts thereof1814/11/2017
9403Furniture of bamboo, rattan and cane1227/07/2018
9404Cotton quilts of sale value not exceeding Rs.1000 per piece522/09/2017
9404Cotton quilts of sale value exceeding Rs.1000 per piece1222/09/2017
9404Coir products [except coir mattresses]1814/11/2017
9404Products wholly made of quilted textile materials1228/06/2017
9404Coir mattresses, cotton pillows and mattresses1828/06/2017
9404Mattress 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]1814/11/2017
9405Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof1228/06/2017
9405LED lights or fixtures including LED lamps1228/06/2017
9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)1228/06/2017
9405Lamps 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)1814/11/2017
9405Handcrafted lamps (including panchloga lamp)1227/07/2018
9406Prefabricated buildings1828/06/2017
94059900Parts of kerosene pressure lanterns including gas mantles528/06/2017
94059200Parts of kerosene pressure lanterns including gas mantles528/06/2017
94059100Parts of kerosene pressure lanterns including gas mantles528/06/2017
94055031Kerosene pressure lantern528/06/2017
94055031Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof1228/06/2017
94011000 Aircraft seats514/11/2017

Here GST rates on Bedding, Lighting & Furniture means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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