HSN Chapter 94: Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building (2026)

Every HSN code under Chapter 94 from the GST portal HSN master (updated 2026-06-10): 6 four-digit headings with their 6 and 8-digit codes for GST invoices, e-way bills and customs documents.

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9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof

HSN codeDescription
940110Seats of a kind used for aircraft
94011000Seats of a kind used for aircraft
940120Seats of a kind used for motor vehicles
94012000Seats of a kind used for motor vehicles
94013000Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof swivel seats and variable height adjustment
940131Of wood
94013100Of wood
940139Other
94013900Other
94014000Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats other than garden seats or camping equipment, convertible into beds
940141Of wood
94014100Of wood
940149Other
94014900Other
94015000Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials
94015100Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof -seats of cane, osier, bamboo or similar materials: -- of bamboo or rattan
940152Of bamboo
94015200Of bamboo
940153Of rattan
94015300Of rattan
940159Other
94015900Other
940161Upholstered
94016100Upholstered
940169Other
94016900Other
940171Upholstered
94017100Upholstered
940179Other
94017900Other
940180Other seats
94018000Other seats
94019000Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof parts
940191Of wood
94019100Of wood
940199Other
94019900Other

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 articles

HSN codeDescription
940210Dentists, barbers or similar chairs and parts thereof
94021010Dentists chairs and parts thereof
94021090Other
940290Other
94029010Hospital beds with mechanical fittings
94029020Parts
94029090Other

9403Other furniture and parts thereof

HSN codeDescription
940310Metal furniture of a kind used in offices
94031010Of steel
94031090Other
940320Other metal furniture
94032010Of steel
94032090Other
940330Wooden furniture of a kind used in offices
94033010Cabinetware
94033090Other
940340Wooden furniture of a kind used in the kitchen
94034000Wooden furniture of a kind used in the kitchen
940350Wooden furniture of a kind used in the bed room
94035010Bed stead
94035090Other
940360Other wooden furniture
94036000Other wooden furniture
940370Furniture of plastics
94037000Furniture of plastics
94038010Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: furniture of wicker work or bamboo
94038090Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: other
94038100Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: of bamboo or rattan
940382Of bamboo
94038200Of bamboo
940383Of rattan
94038300Of rattan
940389Other
94038900Other
94039000Other furniture and parts thereof -parts
940391Of wood
94039100Of wood
940399Other
94039900Other

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

HSN codeDescription
940410Mattress supports
94041000Mattress supports
940421Of cellular rubber or plastics, whether or not covered
94042110Of rubber
94042190Of plastic
940429Of other materials
94042910Spring interior
94042920Of rubberised coir with or without combination ofother materials, whether or not with metallic springs.
94042990Other
940430Sleeping bags
94043010Filled with feathers or down
94043090Other
940440Quilts, bedspreads, eiderdowns and duvets (comforters)
94044010Quilts
94044020Bedspreads
94044030Eiderdowns
94044040Duvets (comforters)
940490Other
94049000Other
94049011Mattress 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 : - quilts: filled with feathers or down
94049019Mattress 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 : - quilts: other
94049091Mattress 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 : - other : filled with feathers or down
94049099Mattress 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 : - other : other

9405Luminaires 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

HSN codeDescription
940510Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares
94051010Lamps 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 - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: hanging lamps, complete fittings
94051020Lamps 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 - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: wall lamps
94051090Lamps 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 - chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: other
940511Designed for use solely with light-emitting diode (led) light sources
94051100Designed for use solely with light-emitting diode (led) light sources
940519Other
94051900Other
940520Electric table, desk, bedside or floor-standing lamps
94052010Lamps 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 - electric table, desk, bedside or floor-standing lamps: table lamps, complete fittings
94052090Lamps 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 - electric table, desk, bedside or floor-standing lamps: other
940521Designed for use solely with light-emitting diode (led) light sources
94052100Designed for use solely with light-emitting diode (led) light sources
940529Other
94052900Other
94053000Lamps 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 includedlighting sets of a kind used for christmas trees
940531Designed for use solely with light-emitting diode (led) light sources
94053100Designed for use solely with light-emitting diode (led) light sources
940539Other
94053900Other
940540Other electric lamps and lighting fittings
94054010Lamps 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 electric lamps and lighting fittings: searchlights and sportlights
94054090Lamps 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 electric lamps and lighting fittings: other
940541Photovoltaic, designed for use solely with light emitting diode (led) light sources
94054100Photovoltaic, designed for use solely with light-emitting diode (led) light sources
940542Other, designed for use solely with light-emitting
94054200Other, designed for use solely with light-emitting diode (led) light sources
940549Other
94054900Other
940550Non-electrical luminaires and lighting fittings
94055000Non-electrical luminaires and lighting fittings
94055010Lamps 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- non-electrical lamps and lighting fittings: hurricane lanterns
94055020Lamps 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- non-electrical lamps and lighting fittings: miner's safety lamps
94055031Lamps 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- non-electrical lamps and lighting fittings: - oil pressure lamps: kerosene pressure lanterns
94055039Lamps 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- non-electrical lamps and lighting fittings: - oil pressure lamps: other
94055040Lamps 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- non-electrical lamps and lighting fittings: solar lanterns or lamps
94055051Lamps 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- non-electrical lamps and lighting fittings: - other oil lamps: metal
94055059Lamps 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- non-electrical lamps and lighting fittings: - other oil lamps: other
940560Illuminated signs, illuminated name-plates and the like
94056010Lamps 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- illuminated signs, illuminated name-plates and the like : of plastic
94056090Lamps 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- illuminated signs, illuminated name-plates and the like : of other materials
940561Designed for use solely with light-emitting diode (led) light sources
94056100Designed for use solely with light-emitting diode (led) light sources
940569Other
94056900Other
940591Of glass
94059100Of glass
940592Of plastics
94059200Of plastics
940599Other
94059900Other

9406Prefabricated buildings

HSN codeDescription
940600Prefabricated buildings
94060011Prefabricated buildings - green houses: green house-in ready to assemble sets
94060019Prefabricated buildings - green houses: other
94060091Prefabricated buildings - other : prefabricated housing material
94060092Prefabricated buildings - other : prefabricated construction for cold storage
94060093Prefabricated buildings - other : silos for storing ensilage
94060099Prefabricated buildings - other : other
940610Of wood
94061010Green-houses
94061020For cold storage
94061030Silos for storing ensilage
94061090Other
940620Modular building units, of steel
94062000Modular building units, of steel
940690Other
94069010Green-houses
94069020For cold storage
94069030Silos for storing ensilage
94069090Other

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