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

Rates (%)	Products Description	HSN Codes	Export 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.	9401	94011000, 94012000, 94013000, 94014000, 94015100, 94015900, 94016100, 94016900, 94017100, 94017900, 94018000, 94019000
5%	Aircraft seats	94011000	No Export and Import HSN Codes prescribed.
12%	Furniture of bamboo, rattan and cane	9401	940150 , 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 articles	9402	94021010, 94021090, 94029010, 94029020, 94029090
12%	Furniture wholly made of bamboo, cane or rattan	9403	94031010, 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 thereof	9403	94031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000
12%	Furniture of bamboo, rattan and cane	9403	940380
5%	Cotton quilts of sale value not exceeding Rs.1000 per piece	9404	94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
12%	Cotton quilts of sale value exceeding Rs.1000 per piece	9404	94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
18%	Coir products [except coir mattresses]	9404	94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
12%	Products wholly made of quilted textile materials	9404	94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
18%	Coir mattresses, cotton pillows and mattresses	9404	94041000, 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]	9404	94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099
12%	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof	9405	94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
12%	LED lights or fixtures including LED lamps	9405	94051010, 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)	9405	94051010, 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)	9405	94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090
12%	Handcrafted lamps (including panchloga lamp)	9405	940510
5%	Parts of kerosene pressure lanterns including gas mantles	94059900	No Export and Import HSN Codes prescribed.
5%	Parts of kerosene pressure lanterns including gas mantles	94059200	No Export and Import HSN Codes prescribed.
5%	Parts of kerosene pressure lanterns including gas mantles	94059100	No Export and Import HSN Codes prescribed.
5%	Kerosene pressure lantern	94055031	No Export and Import HSN Codes prescribed.
12%	Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof	94055031	No Export and Import HSN Codes prescribed.
18%	Prefabricated buildings	9406	940690, 94061010, 94061020, 94061030, 94061090, 94069010, 94069020, 94069030, 94069090, 94060011, 94060019, 94060091, 94060092, 94060093, 94060099