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

• 940560 - Illuminated signs, illuminated name-plates and the like
• 940591 - Parts
• 940592 - Parts
• 940600 - Prefabricated building Green houses
• 940290 - Other
• 940110 - No product specified
• 940120 - No product specified
• 940130 - No product specified
• 940140 - No product specified
• 940151 - Seats of cane, osier, bamboo or similar materials
• 940159 - Seats of cane, osier, bamboo or similar materials
• 940161 - Other seats, with wooden frames
• 940169 - Other seats, with wooden frames
• 940171 - Other Seats, with metal frames
• 940179 - Other Seats, with metal frames
• 940180 - Other Seats, with metal frames
• 940190 - Other Seats, with metal frames
• 940210 - Dentists', barbers' or similar chairs and parts thereof
• 940310 - Metal furniture of a kind used in offices
• 940320 - Other metal furniture
• 940330 - Wooden furniture of a kind used in offices
• 940340 - Wooden furniture of a kind used in offices
• 940350 - Wooden furniture of a kind used in the bed room
• 940360 - Wooden furniture of a kind used in the bed room
• 940370 - Wooden furniture of a kind used in the bed room
• 940389 - Furniture of other materials, including cane, osier, bamboo or similar materials
• 940390 - Furniture of other materials, including cane, osier, bamboo or similar materials
• 940410 - No product specified
• 940421 - Of cellular rubber or plastics, whether or not covered
• 940429 - Of other materials
• 940430 - Sleeping bags
• 940490 - Other
• 940520 - Electric table, desk, bedside or floor-standing lamps
• 940540 - Other electric lamps and Lighting fittings
• 940550 - Other Oil lamps
• 940510 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares
• 940599 - Parts
• 940381 - Furniture of other materials, including cane, osier, bamboo or similar materials
• 940530 - Electric table, desk, bedside or floor-standing lamps

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

• 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
• 9406 - PREFABRICATED BUILDINGS
• 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
• 9401 - SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF
• 9403 - OTHER FURNITURE AND PARTS THEREOF
• 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

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

• 94056010 - Of Plastic
• 94059100 - Of glass
• 94059200 - Of plastics
• 94060019 - Other
• 94060091 - Prefabricated housing material
• 94060092 - Prefabricated construction for cold storage
• 94060093 - Silos for storing ensilage
• 94060099 - Other
• 94060011 - Green house - in ready to assemble sets
• 94029020 - Parts
• 94011000 - Seats of a kind used for aircraft
• 94012000 - Seats of a kind used for motor vehicles
• 94013000 - Swivel Seats and variable height adjustment
• 94014000 - Seats other than garden seats or camping equipment, convertible into beds
• 94015100 - Of bamboo or rattan
• 94015900 - Other
• 94016100 - Upholstered
• 94016900 - Other
• 94017100 - Upholstered
• 94017900 - Other
• 94018000 - Other Seats
• 94019000 - Parts
• 94021010 - Dentists' chairs and parts thereof
• 94021090 - Other
• 94029010 - Hospital beds with mechanical fittings
• 94031090 - Other
• 94032010 - Of Steel
• 94032090 - Other
• 94033010 - Cabinetware
• 94033090 - Other
• 94034000 - Wooden furniture of a kind used in the kitchen
• 94035010 - Bed stead
• 94035090 - Other
• 94036000 - Other wooden furniture
• 94037000 - Furniture of plastics
• 94038900 - Other
• 94039000 - Parts
• 94041000 - Mattress supports
• 94042110 - Of Rubber
• 94042190 - Of Plastic
• 94042910 - Spring interior
• 94042990 - Other
• 94043010 - Filled with feathers or down
• 94043090 - Other
• 94049011 - Filled with feathers or down
• 94049019 - Other
• 94049091 - Filled with feathers or down
• 94049099 - Other
• 94031010 - Of Steel
• 94052010 - Table lamps, complete fittings
• 94052090 - Other
• 94054010 - Searchlights and sportlights
• 94054090 - Other
• 94055010 - Hurricane lanterns
• 94055020 - Miner's safety lamps
• 94055031 - Kerosene pressure lanterns
• 94055039 - Other
• 94055040 - Solar lanterns or lamps
• 94055051 - Metal
• 94055059 - Other
• 94051090 - Other
• 94056090 - Of other materials
• 94059900 - Other
• 94029090 - Other
• 94038100 - Of bamboo or rattan
• 94051020 - Wall lamps
• 94053000 - Lighting sets of a kind used for Christmas trees
• 94051010 - Hanging lamps, complete fittings