GST tax rate on - 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

HS Description Percentage
94

Following renewable energy devices & parts for their manufacture:
(a)   Bio-gas plant
(b)   Solar power based devices
(c)   Solar power generating system
(d)   Wind mills, Wind Operated Electricity Generator (WOEG)
(e)   Waste toenergyplants/devices
(f)    Solarlantern/solarlamp
(g)   Ocean waves/tidal waves energy devices/plants
(h)   [Photo voltaic cells, whether or not assembled in modules or made up into panels

Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
9404

Cotton quilts of sale value not exceeding Rs. 1000 per piece

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
94011000

Aircraft seats

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
94055031

Kerosene pressure lantern

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
94059100

Parts of kerosene pressure lanterns including gas mantles

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
94059900

Parts of kerosene pressure lanterns including gas mantles

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
94059200

Parts of kerosene pressure lanterns including gas mantles

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
9403

Furniture wholly made of bamboo, cane or rattan

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9404

Coir products except coir mattresses

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9404

Products wholly made of quilted textile materials

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9404

Cotton quilts of sale value exceeding Rs. 1000 per piece

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9405

Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
94055031

None

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - Nil
9405

LED lights or fixtures including LED lamps

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9405

LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
940510

Handcrafted lamps (including panchloga lamp)

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
940150

Furniture of bamboo, rattan and cane

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
940380

Furniture of bamboo, rattan and cane

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9401
[

other than 9401 10 00

]

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]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9403

Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9405

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)]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9406

Prefabricated buildings

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil

6 Digit HS Code for chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

4 Digit HS Code for chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

8 Digit HS Code for chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings