🛋️ HSN Chapter 94: Furniture, Bedding, Mattresses, Lamps & Lighting - GST Rates 2026
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🚀 Search Complete HSN Database🛋️ Chapter 94: GST 2.0 SIMPLIFIED STRUCTURE - 5% & 18% (Effective Sept 22, 2025)
Complete Furniture & Lighting Coverage: HSN Chapter 94 covers ALL types of furniture (seats, medical furniture, tables, beds, cabinets, modular kitchen), bedding items (mattresses, cushions, pillows, quilts), lamps and lighting fittings (all types of lights and fixtures), illuminated signs, nameplates, and prefabricated buildings.
📊 GST 2.0 Rate Structure (100% ACCURATE - February 2026):
- 🌿 Bamboo/Cane/Rattan Furniture: 5% GST REDUCED from 12% (Sept 2025)
- 🛏️ Mattresses & Bedding: 18% GST INCREASED from 12% (Sept 2025 - Standardized)
- 🪑 Wooden Furniture: 18% GST UNCHANGED
- 🔩 Metal Furniture: 18% GST UNCHANGED
- 🪑 Plastic Furniture: 18% GST UNCHANGED
- 🪟 Glass & Stone Furniture: 18% GST REDUCED from 28% (Sept 2025)
- 💡 All Lamps & Lighting: 18% GST Uniform rate (all types)
- 🏥 Medical Furniture: 18% GST UNCHANGED
- 🏠 Prefabricated Buildings: 18% GST UNCHANGED
🎯 GST 2.0 Landmark Changes (56th GST Council - Sept 22, 2025):
- 📊 Simplified Structure: 5% + 18% + 40% - Old 4-tier system (5%, 12%, 18%, 28%) replaced
- ❌ 12% Slab: Mostly Abolished - Items moved down to 5% (daily essentials)
- ❌ 28% Slab: Eliminated - Items moved to 18% (consumer durables, cars)
- 🆕 40% Slab: Introduced - For sin/luxury goods (aerated drinks, large SUVs, yachts)
- 🌿 Bamboo/Cane: 12% → 5% - Promote eco-friendly furniture
- 🛏️ Mattresses: 12% → 18% - Standardized with furniture category
- 🪟 Glass/Stone Furniture: 28% → 18% - Aligned with other furniture
💡 Key Benefits of GST 2.0 for Consumers:
- ✅ Daily Essentials Cheaper: Soap, shampoo, ghee moved from 12-18% to 5%
- ✅ Consumer Durables Cheaper: TV, AC, fridge, small cars moved from 28% to 18%
- ✅ Insurance Free: Health & life insurance GST removed (was 18%)
- ✅ Education Support: Notebooks, pencils moved to 0% (NIL GST)
- ✅ Simplified Compliance: Fewer slabs = easier for businesses
⚠️ Impact on Furniture & Bedding:
- 🌿 Bamboo/Cane Furniture: More affordable (5% instead of 12%)
- 🛏️ Mattresses/Bedding: Slightly costlier (18% instead of 12%) - but standardized
- 🪟 Glass/Stone Furniture: Much cheaper (18% instead of 28%)
- 🪑 Other Furniture: Same rate (18% unchanged)
📋 Understanding HSN Chapter 94 - Furniture, Bedding & Lighting
What Products Are Covered in Chapter 94?
Chapter 94 covers ALL types of furniture and furnishings including seats (chairs, sofas, benches, office chairs), medical furniture (hospital beds, examination tables, dental chairs), other furniture (tables, desks, cabinets, bookshelves, wardrobes), mattresses and bedding (spring mattresses, foam mattresses, cushions, pillows, quilts), lamps and lighting fixtures (LED lights, chandeliers, table lamps, ceiling lights), illuminated signs, and prefabricated buildings.
Key Product Categories in Chapter 94:
- 🪑 Seats: Chairs, sofas, recliners, office chairs, benches (18% GST / 5% for bamboo/cane)
- 🏥 Medical Furniture: Hospital beds, examination tables, dental chairs (18% GST)
- 🪑 Tables & Storage: Dining tables, office desks, wardrobes, cabinets (18% GST / 5% for bamboo)
- 🛏️ Mattresses: Spring mattresses, foam mattresses, coir mattresses (18% GST)
- 🛏️ Bedding: Cushions, pillows, quilts, bedspreads (18% GST)
- 💡 Lighting: All lamps, lights, fixtures (18% GST uniform rate)
- 📍 Signs: Illuminated signs, LED displays (18% GST)
- 🏠 Prefab Buildings: Portable cabins, modular structures (18% GST)
🪑 SEATS - HSN 9401 (18% GST / 5% for Bamboo/Cane/Rattan)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9401 10 00 | Seats for aircraft | 18% | Airline seats, helicopter seats, aircraft seating |
| 9401 20 00 | Seats for motor vehicles | 18% | Car seats, bus seats, truck seats, automotive seating |
| 9401 30 00 | Swivel seats with variable height adjustment | 18% | Office chairs, revolving chairs, computer chairs, gaming chairs, study chairs |
| 9401 40 00 | Seats convertible into beds | 18% | Sofa-cum-beds, futons, convertible sofas, sleeper sofas |
| 9401 51 00 | Seats of cane, osier, bamboo or similar materials | 5% | Bamboo chairs, cane chairs, rattan chairs, wicker chairs, bamboo stools |
| 9401 59 00 | Other seats of bamboo or rattan | 5% | Bamboo benches, rattan sofas, cane seating furniture |
| 9401 61 00 | Upholstered seats with wooden frames | 18% | Wooden sofas, upholstered dining chairs, wooden recliners, cushioned wooden chairs |
| 9401 69 00 | Other seats with wooden frames | 18% | Wooden chairs, wooden benches, wooden stools, teak chairs |
| 9401 71 00 | Upholstered seats with metal frames | 18% | Steel frame sofas, metal dining chairs with cushions, padded metal chairs |
| 9401 79 00 | Other seats with metal frames | 18% | Metal folding chairs, steel stools, iron benches, aluminum chairs |
| 9401 80 00 | Other seats (plastic, glass, stone, etc.) | 18% | Plastic chairs (Nilkamal, Supreme), garden chairs, molded chairs, fiberglass chairs |
| 9401 90 10 | Parts of seats (cane, osier, bamboo) | 5% | Bamboo chair frames, cane seat parts, rattan chair components |
| 9401 90 90 | Other parts of seats | 18% | Chair legs, armrests, chair bases, gas cylinders for office chairs, casters |
🪑 Seating Furniture - Dual GST Structure (5% vs 18%)
Seating furniture has TWO GST rates: Bamboo/cane/rattan chairs attract 5% GST (REDUCED from 12% in Sept 2025), while wooden, metal, and plastic chairs attract standard 18% GST.
🌿 Bamboo/Cane/Rattan Chairs - 5% GST (ECO-FRIENDLY RATE!):
- 🪑 Bamboo Chair (Rs 2,000): Rs 2,000 + Rs 100 GST (5%) = Rs 2,100 total
- 🪑 Cane Dining Chair (Rs 3,000): Rs 3,000 + Rs 150 GST = Rs 3,150 total
- 🪑 Rattan Sofa (Rs 15,000): Rs 15,000 + Rs 750 GST = Rs 15,750 total
- 🪑 Bamboo Bar Stool (Rs 1,500): Rs 1,500 + Rs 75 GST = Rs 1,575 total
- 🪑 Wicker Chair Set (Rs 8,000): Rs 8,000 + Rs 400 GST = Rs 8,400 total
🪑 Wooden/Metal/Plastic Chairs - 18% GST:
- 🪑 Plastic Chair - Nilkamal (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 🪑 Wooden Dining Chair (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 total
- 🪑 Office Chair - Featherlite (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 🪑 Gaming Chair (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 🪑 Leather Sofa 3-Seater (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🪑 Recliner Chair (Rs 25,000): Rs 25,000 + Rs 4,500 GST = Rs 29,500 total
- 🪑 Bean Bag Chair (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
Popular Chair Brands (GST rates vary by material):
- 🪑 Godrej Interio: Wooden, metal chairs - 18% GST
- 🪑 Nilkamal: Plastic chairs - 18% GST
- 🪑 Featherlite: Office chairs - 18% GST
- 🪑 Urban Ladder: Wooden, upholstered chairs - 18% GST
- 🪑 Green Soul: Gaming, ergonomic chairs - 18% GST
- 🪑 Durian: Sofas, recliners - 18% GST
Why 5% GST for Bamboo/Cane Furniture?
- 🌿 Eco-Friendly: Bamboo is sustainable, renewable, carbon-negative material
- 👨🎨 Artisan Support: Support traditional craftsmen, village artisans, local communities
- 💚 Green Policy: Promote sustainable furniture alternatives to wood/plastic
- 🇮🇳 Make in India: Encourage domestic bamboo industry, rural employment
🏥 MEDICAL, SURGICAL, DENTAL FURNITURE - HSN 9402 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9402 10 00 | Dentists', barbers' or similar chairs and parts | 18% | Dental chairs, hydraulic barber chairs, salon chairs, spa chairs |
| 9402 90 10 | Operating tables | 18% | Surgical operating tables, OT tables, adjustable medical tables |
| 9402 90 20 | Examination tables | 18% | Doctor examination tables, patient examination beds, clinic tables |
| 9402 90 30 | Hospital beds with mechanical fittings | 18% | ICU beds, electric hospital beds, adjustable patient beds, fowler beds |
| 9402 90 90 | Other medical, surgical, dental or veterinary furniture | 18% | Hospital trolleys, medical cabinets, instrument tables, stretchers |
🏥 Medical Furniture - Uniform 18% GST
ALL medical, surgical, and dental furniture attracts 18% GST - hospital beds, dental chairs, examination tables, operating tables.
Medical Furniture Price Examples (18% GST):
- 🏥 Manual Hospital Bed (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 🏥 Electric ICU Bed (Rs 80,000): Rs 80,000 + Rs 14,400 GST = Rs 94,400 total
- 🏥 Dental Chair (Rs 1.5 lakh): Rs 1.5L + Rs 27,000 GST = Rs 1.77 lakh total
- 🏥 Examination Table (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🏥 Operating Table (Rs 3 lakh): Rs 3L + Rs 54,000 GST = Rs 3.54 lakh total
- 🏥 Hospital Trolley (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
🪑 OTHER FURNITURE - HSN 9403 (18% GST / 5% for Bamboo/Cane)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9403 10 00 | Metal furniture for offices | 18% | Steel office desks, metal filing cabinets, iron storage racks, steel cupboards |
| 9403 20 10 | Furniture of bamboo or rattan | 5% | Bamboo tables, rattan cabinets, cane shelves, bamboo bookshelves, bamboo wardrobes |
| 9403 20 90 | Other metal furniture | 18% | Metal beds, steel almirahs, metal racks, iron cupboards, aluminum furniture |
| 9403 30 10 | Wooden furniture for offices | 18% | Wooden office desks, teak tables, wooden conference tables, executive tables |
| 9403 30 20 | Wooden furniture for kitchen | 18% | Modular kitchen cabinets, wooden kitchen shelves, pantry units, kitchen islands |
| 9403 30 30 | Wooden furniture for bedroom | 18% | Wooden beds, wardrobes, dressing tables, bedside tables, chest of drawers |
| 9403 30 90 | Other wooden furniture | 18% | Dining tables, coffee tables, TV units, bookshelves, shoe racks, side tables |
| 9403 40 00 | Wooden furniture for kitchen | 18% | Kitchen cabinets, pantry cupboards, wooden kitchen storage |
| 9403 50 00 | Wooden furniture for bedroom | 18% | Beds, wardrobes, nightstands, bedroom sets |
| 9403 60 10 | Furniture of stone, concrete, cement | 18% | Marble tables, stone benches, concrete furniture (REDUCED from 28%) |
| 9403 60 20 | Furniture of glass | 18% | Glass dining tables, glass coffee tables, glass display cabinets (REDUCED from 28%) |
| 9403 70 00 | Plastic furniture | 18% | Plastic tables, plastic storage cabinets, modular plastic units |
| 9403 81 00 | Furniture of cane, osier, bamboo (for bedroom/dining) | 5% | Bamboo bedroom furniture, cane dining sets, rattan cabinets |
| 9403 89 00 | Furniture of other materials | 18% | MDF furniture, plywood furniture, particleboard furniture, engineered wood |
| 9403 90 10 | Parts of furniture (bamboo, cane) | 5% | Bamboo table legs, cane furniture parts, rattan components |
| 9403 90 90 | Other parts of furniture | 18% | Table legs, drawer slides, cabinet hinges, furniture handles, knobs |
⚠️ MAJOR CHANGE: Glass & Stone Furniture (28% → 18% in Sept 2025)
Glass and stone furniture rates were REDUCED from 28% to 18% in September 2025 GST reforms - the 28% slab was completely eliminated for furniture!
📉 Rate Reduction Impact:
| Furniture Type | Old Rate (Pre-Sept 2025) | New Rate (Feb 2026) | Savings |
|---|---|---|---|
| Glass Dining Table (Rs 30,000) | Rs 38,400 (28%) | Rs 35,400 (18%) | Rs 3,000 saved! |
| Marble Center Table (Rs 50,000) | Rs 64,000 (28%) | Rs 59,000 (18%) | Rs 5,000 saved! |
| Glass Display Cabinet (Rs 40,000) | Rs 51,200 (28%) | Rs 47,200 (18%) | Rs 4,000 saved! |
🪑 Furniture Price Examples (February 2026 Rates)
🌿 Bamboo/Cane/Rattan Furniture (5% GST):
- 🪑 Bamboo Dining Table (Rs 8,000): Rs 8,000 + Rs 400 GST = Rs 8,400 total
- 🪑 Cane Bookshelf (Rs 5,000): Rs 5,000 + Rs 250 GST = Rs 5,250 total
- 🪑 Rattan Cabinet (Rs 12,000): Rs 12,000 + Rs 600 GST = Rs 12,600 total
- 🪑 Bamboo Wardrobe (Rs 20,000): Rs 20,000 + Rs 1,000 GST = Rs 21,000 total
🪵 Wooden Furniture (18% GST):
- 🪑 Teak Dining Table 6-Seater (Rs 30,000): Rs 30,000 + Rs 5,400 GST = Rs 35,400 total
- 🪑 Sheesham Wood Wardrobe (Rs 25,000): Rs 25,000 + Rs 4,500 GST = Rs 29,500 total
- 🪑 Wooden Bed Queen Size (Rs 40,000): Rs 40,000 + Rs 7,200 GST = Rs 47,200 total
- 🪑 TV Unit Wooden (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 🪑 Coffee Table (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 🪑 Study Table (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
🔩 Metal Furniture (18% GST):
- 🪑 Steel Almirah (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🪑 Metal Office Desk (Rs 12,000): Rs 12,000 + Rs 2,160 GST = Rs 14,160 total
- 🪑 Iron Bed Frame (Rs 6,000): Rs 6,000 + Rs 1,080 GST = Rs 7,080 total
- 🪑 Steel Filing Cabinet (Rs 10,000): Rs 10,000 + Rs 1,800 GST = Rs 11,800 total
🪟 Glass & Stone Furniture (18% GST - REDUCED!):
- 🪑 Glass Dining Table 4-Seater (Rs 30,000): Rs 30,000 + Rs 5,400 GST = Rs 35,400 total
- 🪑 Marble Coffee Table (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🪑 Glass Display Cabinet (Rs 40,000): Rs 40,000 + Rs 7,200 GST = Rs 47,200 total
🏠 Modular/Custom Furniture (18% GST):
- 🪑 Modular Kitchen (Rs 2 lakh): Rs 2L + Rs 36,000 GST = Rs 2.36 lakh total
- 🪑 Custom Wardrobe (Rs 1 lakh): Rs 1L + Rs 18,000 GST = Rs 1.18 lakh total
- 🪑 False Ceiling Work (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
🛏️ MATTRESSES & BEDDING - HSN 9404 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9404 10 00 | Mattress supports | 18% | Bed bases, box springs, mattress foundations, slatted bases |
| 9404 21 00 | Mattresses of cellular rubber or plastics | 18% | Foam mattresses, memory foam mattresses, latex mattresses, PU foam mattresses |
| 9404 29 10 | Spring mattresses | 18% | Bonnell spring mattresses, pocket spring mattresses, orthopedic mattresses |
| 9404 29 20 | Coir mattresses | 18% | Coir foam mattresses, rubberized coir mattresses |
| 9404 29 30 | Cotton mattresses (excluding quilts) | 18% | Cotton-filled mattresses, cotton bed mattresses |
| 9404 29 90 | Other mattresses | 18% | Hybrid mattresses, air mattresses, water beds, gel mattresses |
| 9404 30 00 | Sleeping bags | 18% | Camping sleeping bags, winter sleeping bags, trekking sleeping bags |
| 9404 90 10 | Pillows and cushions | 18% | Bed pillows, cushions, bolsters, throw pillows, memory foam pillows |
| 9404 90 20 | Quilts, bedspreads, eiderdowns | 18% | Quilts, comforters, duvets, bedspreads, blankets, razai |
| 9404 90 90 | Other articles of bedding | 18% | Mattress protectors, bed runners, cushion covers, pillow protectors |
🛏️ Mattresses & Bedding - NOW 18% GST (Increased from 12%)
As part of GST 2.0 reforms (September 22, 2025), ALL mattresses and bedding items were moved from 12% to 18% GST to standardize with the furniture category. This simplification aligns mattresses with other furniture items.
Rate Change Impact (12% → 18%):
| Product | Old Price (12% GST) | New Price (18% GST) | Difference |
|---|---|---|---|
| Foam Mattress (Rs 10,000) | Rs 11,200 | Rs 11,800 | +Rs 600 |
| Spring Mattress (Rs 20,000) | Rs 22,400 | Rs 23,600 | +Rs 1,200 |
| Memory Foam Pillow (Rs 1,000) | Rs 1,120 | Rs 1,180 | +Rs 60 |
Why Mattresses Moved to 18%?
- 📊 Standardization: Align with furniture category (all furniture now 18% except bamboo/cane)
- ⚖️ Simplification: Reduce number of GST slabs - move toward 5% and 18% structure
- 💼 Administrative Ease: Eliminate confusion between furniture and bedding rates
- 🔄 GST 2.0 Goal: Most goods at either 5% or 18% (12% slab mostly abolished)
Mattress Price Examples (18% GST - February 2026):
- 🛏️ Kurlon Foam Mattress (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🛏️ Sleepwell Ortho Mattress (Rs 12,000): Rs 12,000 + Rs 2,160 GST = Rs 14,160 total
- 🛏️ Wakefit Memory Foam (Rs 10,000): Rs 10,000 + Rs 1,800 GST = Rs 11,800 total
- 🛏️ Springtek Spring Mattress (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 🛏️ Duroflex Latex Mattress (Rs 40,000): Rs 40,000 + Rs 7,200 GST = Rs 47,200 total
- 🛏️ Sunday Ortho Mattress (Rs 20,000): Rs 20,000 + Rs 3,600 GST = Rs 23,600 total
- 🛏️ Peps Spring Mattress (Rs 18,000): Rs 18,000 + Rs 3,240 GST = Rs 21,240 total
Bedding & Accessories (All 18% GST):
- 🛏️ Memory Foam Pillow (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 🛏️ Cushion Set 5-pc (Rs 1,500): Rs 1,500 + Rs 270 GST = Rs 1,770 total
- 🛏️ Comforter/Quilt (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
- 🛏️ Sleeping Bag (Rs 1,200): Rs 1,200 + Rs 216 GST = Rs 1,416 total
- 🛏️ Mattress Protector (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 🛏️ Bedspread Double Bed (Rs 1,800): Rs 1,800 + Rs 324 GST = Rs 2,124 total
Popular Mattress Brands (All 18% GST):
- 🛏️ Kurlon: India's largest mattress brand - 18% GST on all products
- 🛏️ Sleepwell: Premium mattresses and pillows - 18% GST
- 🛏️ Wakefit: Online mattress brand (foam, latex) - 18% GST
- 🛏️ Duroflex: Orthopedic mattresses - 18% GST
- 🛏️ Springtek: Spring mattresses specialist - 18% GST
- 🛏️ Sunday: D2C mattress brand - 18% GST
- 🛏️ Peps: Coil spring mattresses - 18% GST
💡 LAMPS & LIGHTING FIXTURES - HSN 9405 (18% GST Uniform)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9405 10 11 | LED lights and fixtures | 18% | LED bulbs, LED tubes, LED ceiling lights, LED panel lights, LED downlights |
| 9405 10 12 | LED lamps | 18% | LED table lamps, LED floor lamps, LED desk lamps, LED reading lights |
| 9405 10 19 | Other ceiling or wall lighting fittings | 18% | CFL fixtures, halogen ceiling lights, wall sconces, tube light fixtures |
| 9405 10 90 | Chandeliers and electric ceiling/wall lighting | 18% | Chandeliers, decorative ceiling lights, crystal lights, pendant lights |
| 9405 20 11 | Electric table, desk, bedside or floor lamps | 18% | Table lamps, study lamps, floor lamps, bedside lamps, decorative lamps |
| 9405 20 90 | Other electric lamps and lighting fittings | 18% | Reading lamps, accent lights, spotlight fixtures, track lighting |
| 9405 30 00 | Lighting sets (strings) for Christmas trees | 18% | LED string lights, fairy lights, decorative light strings, festive lights |
| 9405 40 11 | LED hand lamps, torches, lanterns | 18% | LED flashlights, LED torches, LED emergency lights, rechargeable torches |
| 9405 40 19 | Other electric portable lamps | 18% | Portable lamps, rechargeable lights, camping lights |
| 9405 40 20 | Kerosene pressure lanterns | 18% | Petromax lamps, kerosene lanterns, pressure lanterns |
| 9405 40 30 | Hurricane lanterns | 18% | Hurricane lamps, storm lanterns |
| 9405 40 90 | Other electric lamps and lighting fittings | 18% | Gas lamps, oil lamps, outdoor lighting |
| 9405 50 00 | Non-electrical lamps and lighting fittings | 18% | Solar lamps, solar lights, solar garden lights, candle holders |
| 9405 60 00 | Illuminated signs, illuminated nameplates | 18% | LED sign boards, neon signs, backlit signs, shop signs, advertising boards |
| 9405 91 00 | Parts of glass for lamps and lighting | 18% | Glass lamp shades, glass diffusers, light covers, glass globes |
| 9405 92 00 | Parts of plastics for lamps and lighting | 18% | Plastic lamp shades, plastic light covers, LED housings |
| 9405 99 00 | Other parts of lamps and lighting fittings | 18% | Metal lamp parts, lamp holders, lamp switches, ballasts |
💡 All Lighting Products - Uniform 18% GST
ALL lighting products now attract uniform 18% GST under GST 2.0 reforms. Previously, LED lights had a lower rate to promote energy efficiency, but this has been standardized to simplify the tax structure.
💡 Lighting Price Examples (18% GST - February 2026):
- 💡 LED Bulb 9W (Rs 150): Rs 150 + Rs 27 GST = Rs 177 total
- 💡 LED Tube Light 20W (Rs 300): Rs 300 + Rs 54 GST = Rs 354 total
- 💡 LED Panel Light (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
- 💡 LED Ceiling Light (Rs 1,500): Rs 1,500 + Rs 270 GST = Rs 1,770 total
- 💡 LED Flood Light (Rs 1,000): Rs 1,000 + Rs 180 GST = Rs 1,180 total
- 💡 LED Strip Light 5m (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
- 💡 Crystal Chandelier (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 💡 Decorative Table Lamp (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
- 💡 Wall Sconce Pair (Rs 1,200): Rs 1,200 + Rs 216 GST = Rs 1,416 total
- 💡 Floor Lamp (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 💡 LED Emergency Light (Rs 600): Rs 600 + Rs 108 GST = Rs 708 total
- 💡 Solar Garden Light (Rs 800): Rs 800 + Rs 144 GST = Rs 944 total
Popular Lighting Brands (All 18% GST):
- 💡 Philips: LED lights, decorative lights - 18% GST
- 💡 Syska: LED bulbs, tubes - 18% GST
- 💡 Havells: LED lights, chandeliers - 18% GST
- 💡 Wipro: LED lighting solutions - 18% GST
- 💡 Crompton: LED bulbs, fixtures - 18% GST
- 💡 Bajaj: LED lights, traditional lamps - 18% GST
- 💡 Osram: LED automotive & home lights - 18% GST
- 💡 Polycab: LED lighting range - 18% GST
Why Uniform 18% GST for All Lighting?
- 📊 Simplification: One rate for all lighting products - easier compliance
- ⚖️ Administrative Ease: No confusion between LED vs non-LED classification
- 💡 LED Mainstream: LED lights now standard - promotional lower rate no longer needed
- 🔄 GST 2.0 Goal: Reduce number of slabs - align most goods at 5% or 18%
🏠 PREFABRICATED BUILDINGS - HSN 9406 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9406 10 00 | Prefabricated buildings of wood | 18% | Wooden prefab houses, log cabins, wooden sheds, garden houses |
| 9406 20 00 | Prefabricated buildings of iron or steel | 18% | Portable cabins, site offices, container offices, modular buildings, security cabins |
| 9406 90 10 | Prefabricated buildings of cement, concrete | 18% | Concrete prefab houses, cement panel buildings, RCC structures |
| 9406 90 90 | Other prefabricated buildings | 18% | Plastic prefab structures, composite material buildings, modular homes |
🏠 Prefabricated Buildings - Uniform 18% GST
ALL prefabricated buildings attract 18% GST - portable cabins, site offices, modular homes, container structures.
Prefab Building Price Examples (18% GST):
- 🏠 Security Cabin (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🏠 Portable Site Office (Rs 1.5 lakh): Rs 1.5L + Rs 27,000 GST = Rs 1.77 lakh total
- 🏠 Steel Container Office (Rs 2 lakh): Rs 2L + Rs 36,000 GST = Rs 2.36 lakh total
- 🏠 Modular Toilet Block (Rs 3 lakh): Rs 3L + Rs 54,000 GST = Rs 3.54 lakh total
- 🏠 Wooden Prefab House (Rs 10 lakh): Rs 10L + Rs 1.8L GST = Rs 11.8 lakh total
📊 GST RATE SUMMARY - Chapter 94 (February 2026)
📋 Complete GST Rate Structure - HSN Chapter 94 (GST 2.0 - Sept 22, 2025)
| Product Category | HSN Code Range | Old Rate (Pre-Sept 2025) | New Rate (Feb 2026) | Status |
|---|---|---|---|---|
| Bamboo/Cane/Rattan Furniture | 9401 51/59, 9403 20/81 | 12% | 5% | ↓ REDUCED |
| Mattresses & Bedding | 9404 (all) | 12% | 18% | ↑ INCREASED |
| Wooden Furniture | 9401 61/69, 9403 30/40/50 | 18% | 18% | UNCHANGED |
| Metal Furniture | 9401 71/79, 9403 10/20 | 18% | 18% | UNCHANGED |
| Plastic Furniture | 9401 80, 9403 70 | 18% | 18% | UNCHANGED |
| Glass & Stone Furniture | 9403 60 | 28% | 18% | ↓ REDUCED |
| Medical Furniture | 9402 (all) | 18% | 18% | UNCHANGED |
| All Lamps & Lighting | 9405 (all) | 12-18% | 18% | UNIFIED |
| Illuminated Signs | 9405 60 | 18% | 18% | UNCHANGED |
| Prefabricated Buildings | 9406 (all) | 18% | 18% | UNCHANGED |
🎯 Key Changes Summary (GST 2.0 - 56th GST Council):
- ✅ Bamboo/Cane/Rattan: 12% → 5% (Rs 700 savings on Rs 10,000 furniture)
- ❌ Mattresses: 12% → 18% (Rs 600 additional cost on Rs 10,000 mattress)
- ✅ Glass/Stone Furniture: 28% → 18% (Rs 5,000 savings on Rs 50,000 furniture)
- 🔄 Lighting: Unified at 18% (simplified from mixed 12-18% structure)
- 📊 Overall Structure: 5% + 18% (12% and 28% slabs mostly eliminated)
❓ Frequently Asked Questions (FAQs) - HSN Chapter 94
Q1: What is the current GST rate on furniture in India (February 2026)?
Answer: Furniture GST rates under GST 2.0 (effective Sept 22, 2025) are: Bamboo/cane/rattan furniture attracts 5% GST (REDUCED from 12%), while ALL other furniture types - wooden, metal, plastic, glass, and stone - uniformly attract 18% GST.
Complete Furniture GST Rates (February 2026):
| Furniture Material | Old Rate | New Rate | Change |
|---|---|---|---|
| Bamboo/Cane/Rattan Furniture | 12% | 5% | -7 percentage points |
| Wooden Furniture | 18% | 18% | No change |
| Metal Furniture | 18% | 18% | No change |
| Plastic Furniture | 18% | 18% | No change |
| Glass & Stone Furniture | 28% | 18% | -10 percentage points |
| Medical Furniture | 18% | 18% | No change |
Price Examples:
- 🌿 Bamboo Dining Table (Rs 8,000): Rs 8,000 + Rs 400 GST (5%) = Rs 8,400 total
- 🪵 Wooden Bed (Rs 40,000): Rs 40,000 + Rs 7,200 GST (18%) = Rs 47,200 total
- 🔩 Steel Almirah (Rs 8,000): Rs 8,000 + Rs 1,440 GST (18%) = Rs 9,440 total
- 🪟 Glass Dining Table (Rs 30,000): Rs 30,000 + Rs 5,400 GST (18%) = Rs 35,400 total (SAVED Rs 3,000 from 28% rate!)
Q2: What is the GST rate on mattresses and pillows after GST 2.0 reforms?
Answer: Mattresses and bedding items NOW attract 18% GST (INCREASED from 12% in September 2025 reforms). This standardization aligns mattresses with the furniture category under GST 2.0 simplification.
Mattress & Bedding GST Rates (All 18%):
| Product Type | HSN Code | Old Rate | New Rate |
|---|---|---|---|
| Foam Mattresses (Memory Foam, PU Foam) | 9404 21 00 | 12% | 18% |
| Spring Mattresses | 9404 29 10 | 12% | 18% |
| Coir Mattresses | 9404 29 20 | 12% | 18% |
| Latex Mattresses | 9404 21 00 | 12% | 18% |
| Pillows & Cushions | 9404 90 10 | 12% | 18% |
| Quilts, Comforters | 9404 90 20 | 12% | 18% |
Price Impact (12% vs 18%):
- 🛏️ Kurlon Foam Mattress (Rs 8,000): Old: Rs 8,960 (12%) → New: Rs 9,440 (18%) = +Rs 480
- 🛏️ Spring Mattress (Rs 15,000): Old: Rs 16,800 (12%) → New: Rs 17,700 (18%) = +Rs 900
- 🛏️ Memory Foam Pillow (Rs 800): Old: Rs 896 (12%) → New: Rs 944 (18%) = +Rs 48
- 🛏️ Comforter (Rs 2,000): Old: Rs 2,240 (12%) → New: Rs 2,360 (18%) = +Rs 120
Why Rate Increased?
- 📊 Standardization: Align with furniture category (all furniture 18% except bamboo/cane)
- ⚖️ Simplification: GST 2.0 goal - reduce number of slabs (12% mostly abolished)
- 💼 Administrative Ease: No confusion between furniture vs bedding rates
Q3: Are LED lights still cheaper than regular lights under GST 2.0?
Answer: NO. Under GST 2.0 (effective Sept 22, 2025), ALL lighting products - LED and traditional - now attract UNIFORM 18% GST. Previously, LED lights had a lower rate to promote energy efficiency, but this differential has been eliminated for simplification.
Lighting GST Rate Change:
| Product Type | Old Rate (Pre-Sept 2025) | New Rate (Feb 2026) | Change |
|---|---|---|---|
| LED Bulbs, Tubes, Fixtures | 12% | 18% | +6 percentage points |
| Traditional Lights, Chandeliers | 18% | 18% | No change |
| All Lamps & Lighting | Mixed (12%/18%) | 18% Uniform | Unified |
Price Examples (All 18% GST):
- 💡 LED Bulb 9W (Rs 150): Rs 150 + Rs 27 GST = Rs 177 total
- 💡 LED Tube 20W (Rs 300): Rs 300 + Rs 54 GST = Rs 354 total
- 💡 Chandelier (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 💡 Table Lamp (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
Why Unified at 18%?
- 📊 Simplification: One rate for all lighting - easier compliance
- 💡 LED Mainstream: LED now standard - promotional rate no longer needed
- ⚖️ Administrative Ease: No confusion between LED vs non-LED classification
Q4: Can furniture dealers claim ITC on furniture purchases?
Answer: Yes, furniture dealers and manufacturers can claim FULL ITC (Input Tax Credit) on furniture purchased for resale or raw materials purchased for manufacturing, as they are used for taxable supply.
ITC Flow Example for Furniture Dealers:
- 📦 Purchase: Dealer buys furniture from manufacturer at Rs 10 lakh (pays Rs 1.8 lakh GST at 18%)
- 🏪 Sale: Dealer sells furniture to customers at Rs 15 lakh (collects Rs 2.7 lakh GST)
- 💰 ITC Claim: Rs 1.8 lakh input GST claimed against Rs 2.7 lakh output GST
- ✅ Net GST Payable: Rs 2.7 lakh - Rs 1.8 lakh = Rs 90,000 to government
✅ ITC Available (Business Scenarios):
- 🏪 Furniture Retailers: Full ITC on chairs, tables, beds, wardrobes for resale
- 🏭 Furniture Manufacturers: ITC on raw materials (wood, metal, fabric, foam)
- 📦 Distributors: ITC on furniture from manufacturers for distribution
- 🌍 Importers: ITC on IGST paid on imported furniture (customs)
- 🏢 Furniture Rental: ITC on furniture for commercial rental business
❌ ITC NOT Available (Scenarios):
- ❌ Personal Use: Individual buying furniture for home - no ITC (final consumer)
- ❌ Office Own Use: Company buying furniture for own office - blocked ITC (Section 17(5))
- ❌ Unregistered Dealers: Turnover below Rs 40 lakh - cannot claim ITC
Documentation Required for ITC:
- 📋 GST Invoice: Valid tax invoice from supplier with GSTIN
- 📋 Stock Register: Maintain records of furniture received, sold
- 📋 GST Returns: File GSTR-3B monthly, claim ITC with reconciliation
- 📋 E-Way Bill: For furniture transport above Rs 50,000 value
Q5: What is the GST rate on modular kitchen and custom furniture?
Answer: Modular kitchen and custom-made furniture attract 18% GST uniformly, same as readymade furniture. The GST rate depends on the primary material used (wooden, metal, or composite).
Modular/Custom Furniture GST Rates (All 18%):
| Product Type | Material | GST Rate |
|---|---|---|
| Modular Kitchen | Wood/Plywood/MDF | 18% |
| Custom Wardrobe | Wood/Engineered Wood | 18% |
| Built-in Cabinets | Wood/Composite | 18% |
| False Ceiling | Gypsum/POP/Wood | 18% |
| Custom Sofa | Wooden frame + fabric | 18% |
Modular Furniture Price Examples (18% GST):
- 🏠 Modular Kitchen 10ft (Rs 2 lakh): Rs 2L + Rs 36,000 GST = Rs 2.36 lakh total
- 🏠 Custom Wardrobe 8ft (Rs 1 lakh): Rs 1L + Rs 18,000 GST = Rs 1.18 lakh total
- 🏠 Built-in TV Unit (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🏠 False Ceiling 200 sqft (Rs 40,000): Rs 40,000 + Rs 7,200 GST = Rs 47,200 total
- 🏠 Custom Study Table (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
Works Contract vs Furniture Supply:
- 📦 Furniture Supply Only: 18% GST on furniture value (pure goods supply)
- 🔨 Works Contract (Supply + Installation): 18% GST on composite supply
- ✅ Turnkey Projects: Modular kitchen with installation = 18% GST (works contract)
- 📋 Invoice: Separate breakup of goods and services not mandatory (composite 18%)
Popular Modular Furniture Brands (All 18% GST):
- 🏠 Godrej Interio: Modular kitchens, wardrobes - 18% GST
- 🏠 Livspace: Custom furniture, modular solutions - 18% GST
- 🏠 HomeLane: Modular interiors - 18% GST
- 🏠 Urban Ladder: Custom furniture - 18% GST
- 🏠 Sleek by Asian Paints: Modular kitchens - 18% GST
Q6: What are the biggest GST 2.0 changes affecting furniture buyers?
Answer: GST 2.0 (implemented September 22, 2025) brought significant changes to furniture GST rates. The biggest impacts are bamboo/cane furniture becoming cheaper, mattresses becoming costlier, and glass/stone furniture seeing major price drops.
Major GST 2.0 Changes for Furniture:
| Change | Old Rate | New Rate | Impact on Consumers |
|---|---|---|---|
| Bamboo/Cane Furniture | 12% | 5% | WINNERS: Rs 700 savings on Rs 10K furniture |
| Mattresses & Bedding | 12% | 18% | LOSERS: Rs 600 extra on Rs 10K mattress |
| Glass/Stone Furniture | 28% | 18% | BIG WINNERS: Rs 5K savings on Rs 50K furniture |
| LED Lights | 12% | 18% | Slight Losers: Rs 60 extra on Rs 1K lights |
| Wooden/Metal Furniture | 18% | 18% | No Change: Same price |
Real-World Price Impact Examples:
- 🌿 Bamboo Dining Set (Rs 30,000): Old: Rs 33,600 (12%) → New: Rs 31,500 (5%) = SAVED Rs 2,100!
- 🛏️ Spring Mattress (Rs 20,000): Old: Rs 22,400 (12%) → New: Rs 23,600 (18%) = INCREASED Rs 1,200
- 🪟 Glass Dining Table (Rs 50,000): Old: Rs 64,000 (28%) → New: Rs 59,000 (18%) = SAVED Rs 5,000!
- 🪑 Wooden Sofa (Rs 40,000): Old: Rs 47,200 (18%) → New: Rs 47,200 (18%) = No change
Who Benefits Most from GST 2.0?
- ✅ Eco-conscious buyers: Bamboo/cane furniture much cheaper (5% vs 12%)
- ✅ Premium furniture buyers: Glass/stone furniture savings up to 10 percentage points
- ✅ Rural artisans: Bamboo furniture industry boost from lower rates
- ❌ Mattress buyers: Slightly higher prices (18% vs 12%)
Overall GST 2.0 Philosophy:
- 📊 Simplification: Move from 4-tier (5%, 12%, 18%, 28%) to mainly 2-tier (5%, 18%)
- 🌿 Green Incentive: Lower rates for eco-friendly, sustainable products
- ⚖️ Standardization: Align similar products (furniture, bedding) at same rate
- 💼 Ease of Compliance: Fewer slabs = easier for businesses
📌 Key Takeaways - HSN Chapter 94 GST Rates 2026
- 🌿 Bamboo/Cane/Rattan: 5% GST (REDUCED from 12% - promote eco-friendly furniture)
- 🛏️ Mattresses & Bedding: 18% GST (INCREASED from 12% - standardized with furniture)
- 🪑 Wooden/Metal/Plastic Furniture: 18% GST (standard rate - unchanged)
- 🪟 Glass/Stone Furniture: 18% GST (REDUCED from 28% - major savings for buyers)
- 💡 All Lighting: 18% GST (unified rate - LED and traditional same)
- 🏥 Medical Furniture: 18% GST (hospital beds, dental chairs - unchanged)
- 🏠 Prefab Buildings: 18% GST (portable cabins, modular homes)
- 💰 ITC Available: Full ITC for furniture dealers, manufacturers on purchases
- ✅ 28% Slab Removed: No furniture attracts 28% anymore (glass/stone reduced)
- 📊 GST 2.0 Structure: Mainly 5% and 18%, with 40% for sin/luxury goods
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