Chapter 94GST Classification
Furniture; Bedding, Mattresses
Covers furniture, mattresses, lamps, and prefabs.
Based on Customs Tariff ActUpdated: December 2025
Total Codes175
Dominant RateFurniture/Mattresses 18%. LED Lights 12% or 18%.
Includes: Furniture, Mattresses, Lamps...
How to find the correct HSN Code in Chapter 94?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 94
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What does Chapter 94 Cover?
Covers furniture, mattresses, lamps, and prefabs.
Included
- Seats
- Medical Furniture
- Bedding
- Lamps/Fittings
Excluded
- Raw WoodGo to Ch 44
Common Confusions
- • Furniture (Ch 94) vs Wood (Ch 44): Finished product is 94.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 94
Is Furniture 18%?
Yes.
Are LED Bulbs Ch 94?
Lamps/Fittings are 94. The bulb itself may be 85.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.