Chapter 94
Headings in HSN Chapter 94
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 5% / 18% | 20% | 16 |
| 9402 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar… | 5% / 18% | 10% | 5 |
| 9403 | Other furniture and parts thereof | 5% / 18% | 20% | 16 |
| 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… | 5% / 18% | 20% | 13 |
| 9405 | Luminaires and lighting fittings including searchlights and spot- lights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like… | 5% / 18% | 20% | 15 |
| 9406 | Prefabricated buildings | 5% / 18% | 10% | 9 |
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.