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HSN Code

GST and HSN Rates for Furniture and Mattresses – Chapter 94

Explore the latest HSN codes and GST rates for furniture, mattresses, and home furnishings under Chapter 94. Stay informed on tax classifications for accurate filing.

Facing confusion when it comes to tax classifications for furniture and related items? You’re not alone. Understanding HSN codes and GST rates can be a challenging! This comprehensive guide will equip you with the knowledge needed to navigate the world of Chapter 94 and ensure accurate tax compliance.

Lets Understand the Basics:

Before exploring in, let’s establish some key concepts:

  • HSN Codes: These are standardized codes used internationally to classify products for customs and tax purposes.
  • GST: Goods and Services Tax, a multi-stage, value-added tax applicable on most supplies of goods and services in India.

Chapter 94 of the HSN code system encompasses furniture, bedding, mattresses, mattress supports, cushions, and similar stuffed furnishings. Identifying the correct HSN code for your furniture item is crucial for accurate tax filing and compliance.

The Importance of Accurate HSN Classification

Choosing the wrong HSN code can lead to:

  • Penalties: Incurring unnecessary penalties from tax authorities.
  • Filing Errors: Jeopardizing the accuracy of your tax returns.
  • Delays and Complications: Facing potential delays and complications during the filing process.

A Breakdown of Furniture Codes

To simplify the process, we’ve compiled a table outlining different furniture categories with their corresponding HSN codes and brief descriptions:

Rates(%) Products Description HSN Codes Export and Import HSN Codes
18 Seats (other than aircraft seats) and parts thereof 9401 (except 94011000) 94011000 (No separate code)
5 Aircraft seats 94011000 No separate code prescribed
12 Furniture of bamboo, rattan, and cane 9401940150, 940380
18 Medical, surgical, dental or veterinary furniture and parts thereof 9402 9402
12 Furniture wholly made of bamboo, cane, or rattan 940394031010, 94031090, etc. (excluding other materials)
18 Other furniture and parts thereof (excluding bamboo, cane, and rattan) 940394031010, 94031090, etc. (including other materials)
5 Cotton quilts (sale value <= Rs. 1000 per piece) 9404 9404
12 Cotton quilts (sale value > Rs. 1000 per piece) 9404 9404
18 Coir products (except coir mattresses) 9404 9404
12 Products wholly made of quilted textile materials 9404 9404
18 Coir mattresses, cotton pillows, and mattresses 9404 9404
18 Other mattress supports, articles of bedding, and similar furnishing (excluding coir products, quilted textile products, and cotton quilts) 9404 9404
12 Hurricane lanterns, kerosene lamps, petromax, glass chimneys, and parts thereof (excluding gas mantles) 9405 No separate code prescribed
12 LED lights or fixtures, LED lamps 9405 9405
12 LED drivers and MCPCBs 9405 9405
18 Other lamps and lighting fittings, illuminated signs, and parts thereof (excluding kerosene pressure lanterns, hurricane lanterns, LED lights, and LED drivers) 9405 No separate code prescribed
12 Handcrafted lamps 9405
5 Parts of kerosene pressure lanterns (excluding gas mantles) 9405 (except 94055031) No separate code prescribed
5 Gas mantles for kerosene pressure lanterns 94059900 No separate code prescribed
5 Kerosene pressure lanterns 94055031 No separate code prescribed
12 Hurricane lanterns, kerosene lamps/pressure lanterns, petromax, glass chimneys, and parts thereof (including gas mantles) 94055031 No separate code prescribed
18 Prefabricated buildings 9406 9406

 

GST Rates for Furniture and Beyond

Now that we understand HSN codes, let’s explore the applicable GST rates:

Product Category HSN Code Range GST Rate
Mattresses (excluding coir) 9404 (excluding 9404.21.90) 18%
Coir Mattresses 9404.21.90 5%
Lighting Fixtures and Lamps 9405 18%
Prefabricated Buildings (falling under Chapter 94) 9406 18%

It’s important to note that not all furniture falls under Chapter 94. Items like carpets (HSN Chapter 57) and musical instruments (HSN Chapter 92) are classified differently. Additionally, specific furniture items within Chapter 94 might have unique classification considerations.

Practical Tips for Businesses

Managing GST compliance can be complex, especially for businesses. Here are some helpful tips:

  • Maintain accurate records: Keep detailed records of purchases, sales, and HSN code classifications.
  • Seek professional guidance: Consult with our tax experts at Vakilsearch for personalized advice and assistance.

1. How to determine the correct HSN code for a furniture item?

Determining the correct HSN code for furniture can be complex due to the various materials, functionalities, and types involved. Here's what you can do: Consult the official HSN code list: The Central Board of Indirect Taxes and Customs (CBIC) website provides a searchable list of HSN codes: https://www.cbic.gov.in/. Identify the material and function: Start by identifying the primary material (wood, metal, plastic, etc.) and the function of the furniture (seating, sleeping, storage, etc.). Use online resources: Several websites offer HSN code lookup tools specifically for furniture. However, ensure the information is reliable and up-to-date

2. What to do if an item falls under multiple HSN codes?

If an item seems to fit under multiple HSN codes, the general rule is to classify it under the code with the highest specificity. This means the code that most accurately describes the item's characteristics takes precedence. For example, a wooden chair with armrests might fall under both seats and chairs with armrests categories. In this case, the specific code for chairs with armrests would be chosen

3. What is the GST rate for lamps in India?

The GST rate for lamps in India generally falls under 12%. However, specific types of lamps might have different rates. It's recommended to check the HSN code of the specific lamp for an accurate rate.

4. What is the GST rate for mattresses and HSN code?

The GST rate for mattresses in India varies depending on the materials used. Here are some examples: Cotton mattresses: 5% (HSN code 9404) if the sale value per piece is less than Rs. 1000. Otherwise, 12% (HSN code 9404). Coir mattresses: 18% (HSN code 9404). Other mattress types: Refer to the specific HSN code and consult the CBIC website or a tax professional for confirmation.

5. What is the HSN code for Furniture GST?

Furniture doesn't have a single HSN code under GST. The code depends on the specific type and material of the furniture. Get in touch with Vakilsearch tax expert and know more!

6. What is the HSN code for lamps and lighting fittings?

The HSN code for lamps and lighting fittings generally falls under Chapter 9405. However, specific types of lamps might have different codes within this chapter. It's crucial to identify the specific lamp type and refer to the official HSN code list for an accurate code.

7. What is the GST rate for iron beds in India?

The GST rate for iron beds in India is 18%. This falls under the general category of Other furniture and parts thereof (HSN code 9403) unless classified differently due to specific features.

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