GST HSN 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

This chapter covers 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 such as seats, whether or not convertible into beds, with wooden frames, other seats, with wooden frames, other seats, with metal frames, etc.

Simple Summary

Chapter 94 covers Furniture; bedding, mattresses, cushions, lamps, illuminated signs, prefab buildings.

What is NOT covered?

This chapter excludes Antiques (Chapter 97).

UQC Guidance

NOS

GST Rate Summary

12%, 18% or 28%.

HSN Codes in this Chapter

Type below to narrow down your search

HSN Code Description Action
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 Use
9401 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Use
940110 SEATS OF A KIND USED FOR AIRCRAFT Use
94011000 SEATS OF A KIND USED FOR AIRCRAFT Use
940120 SEATS OF A KIND USED FOR MOTOR VEHICLES Use
94012000 SEATS OF A KIND USED FOR MOTOR VEHICLES Use
94013000 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Swivel seats and variable height adjustment Use
940131 OF WOOD Use
94013100 OF WOOD Use
940139 OTHER Use
94013900 OTHER Use
94014000 SEATS (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 Use
940141 OF WOOD Use
94014100 OF WOOD Use
940149 OTHER Use
94014900 OTHER Use
94015000 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF SEATS OF CANE, OSIER, BAMBOO OR SIMILAR MATERIALS Use
94015100 SEATS (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 Use
940152 OF BAMBOO Use
94015200 Of Bamboo Use
940153 OF RATTAN Use
94015300 Of Rattan Use
940159 OTHER Use
94015900 OTHER Use
940161 UPHOLSTERED Use
94016100 UPHOLSTERED Use
940169 OTHER Use
94016900 OTHER Use
940171 UPHOLSTERED Use
94017100 UPHOLSTERED Use
940179 OTHER Use
94017900 OTHER Use
940180 OTHER SEATS Use
94018000 OTHER SEATS Use
94019000 SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Parts Use
940191 OF WOOD Use
94019100 OF WOOD Use
940199 OTHER Use
94019900 OTHER Use
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 Use
940210 DENTISTS, BARBERS OR SIMILAR CHAIRS AND PARTS THEREOF : Use
94021010 DENTISTS CHAIRS AND PARTS THEREOF Use
94021090 OTHER Use
940290 OTHER : Use
94029010 HOSPITAL BEDS WITH MECHANICAL FITTINGS Use
94029020 PARTS Use
94029090 OTHER Use
9403 OTHER FURNITURE AND PARTS THEREOF Use
940310 METAL FURNITURE OF A KIND USED IN OFFICES : Use
94031010 OF STEEL Use
94031090 OTHER Use
940320 OTHER METAL FURNITURE : Use
94032010 OF STEEL Use
94032090 OTHER Use
940330 WOODEN FURNITURE OF A KIND USED IN OFFICES : Use
94033010 CABINETWARE Use
94033090 OTHER Use
940340 WOODEN FURNITURE OF A KIND USED IN THE KITCHEN Use
94034000 WOODEN FURNITURE OF A KIND USED IN THE KITCHEN Use
940350 WOODEN FURNITURE OF A KIND USED IN THE BED ROOM : Use
94035010 BED STEAD Use
94035090 OTHER Use
940360 OTHER WOODEN FURNITURE Use
94036000 OTHER WOODEN FURNITURE Use
940370 FURNITURE OF PLASTICS Use
94037000 FURNITURE OF PLASTICS Use
94038010 OTHER FURNITURE AND PARTS THEREOF - FURNITURE OF OTHER MATERIALS, INCLUDING CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: FURNITURE OF WICKER WORK OR BAMBOO Use
94038090 OTHER FURNITURE AND PARTS THEREOF - FURNITURE OF OTHER MATERIALS, INCLUDING CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: OTHER Use
94038100 OTHER FURNITURE AND PARTS THEREOF - FURNITURE OF OTHER MATERIALS, INCLUDING CANE, OSIER, BAMBOO OR SIMILAR MATERIALS: OF BAMBOO OR RATTAN Use
940382 OF BAMBOO Use
94038200 OF BAMBOO Use
940383 OF RATTAN Use
94038300 OF RATTAN Use
940389 OTHER Use
94038900 OTHER Use
94039000 OTHER FURNITURE AND PARTS THEREOF -Parts Use
940391 OF WOOD Use
94039100 OF WOOD Use
940399 OTHER Use
94039900 OTHER Use
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 Use
940410 MATTRESS SUPPORTS Use
94041000 MATTRESS SUPPORTS Use
940421 OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED : Use
94042110 OF RUBBER Use
94042190 OF PLASTIC Use
940429 OF OTHER MATERIALS : Use
94042910 SPRING INTERIOR Use
94042920 OF RUBBERISED COIR WITH OR WITHOUT COMBINATION OFOTHER MATERIALS, WHETHER OR NOT WITH METALLIC SPRINGS. Use
94042990 OTHER Use
940430 SLEEPING BAGS : Use
94043010 FILLED WITH FEATHERS OR DOWN Use
94043090 OTHER Use
940440 QUILTS, BEDSPREADS, EIDERDOWNS AND DUVETS (COMFORTERS): Use
94044010 QUILTS Use
94044020 BEDSPREADS Use
94044030 EIDERDOWNS Use
94044040 DUVETS (COMFORTERS) Use
940490 OTHER Use
94049000 OTHER Use
94049011 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 : - Quilts: Filled with feathers or down Use
94049019 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 : - Quilts: Other Use
94049091 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 : - Other : Filled with feathers or down Use
94049099 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 : - Other : Other Use
9405 LUMINAIRES 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 Use
940510 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares Use
94051010 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 - 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 Use
94051020 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 - 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 Use
94051090 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 - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: Other Use
940511 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
94051100 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
940519 OTHER Use
94051900 OTHER Use
940520 Electric table, desk, bedside or floor-standing lamps Use
94052010 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 - Electric table, desk, bedside or floor-standing lamps: Table lamps, complete fittings Use
94052090 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 - Electric table, desk, bedside or floor-standing lamps: Other Use
940521 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
94052100 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
940529 OTHER Use
94052900 OTHER Use
94053000 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 INCLUDEDLighting sets of a kind used for Christmas trees Use
940531 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
94053100 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
940539 OTHER Use
94053900 OTHER Use
940540 Other electric lamps and lighting fittings Use
94054010 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 electric lamps and lighting fittings: Searchlights and sportlights Use
94054090 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 electric lamps and lighting fittings: Other Use
940541 PHOTOVOLTAIC, DESIGNED FOR USE SOLELY WITH LIGHT EMITTING DIODE (LED) LIGHT SOURCES Use
94054100 PHOTOVOLTAIC, DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
940542 OTHER, DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING Use
94054200 Other, designed for use solely with light-emitting diode (LED) light sources Use
940549 OTHER Use
94054900 OTHER Use
940550 NON-ELECTRICAL LUMINAIRES AND LIGHTING FITTINGS Use
94055000 NON-ELECTRICAL LUMINAIRES AND LIGHTING FITTINGS Use
94055010 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- Non-electrical lamps and lighting fittings: Hurricane lanterns Use
94055020 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- Non-electrical lamps and lighting fittings: Miner's safety lamps Use
94055031 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- Non-electrical lamps and lighting fittings: - Oil pressure lamps: Kerosene pressure lanterns Use
94055039 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- Non-electrical lamps and lighting fittings: - Oil pressure lamps: Other Use
94055040 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- Non-electrical lamps and lighting fittings: Solar lanterns or lamps Use
94055051 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- Non-electrical lamps and lighting fittings: - Other oil lamps: Metal Use
94055059 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- Non-electrical lamps and lighting fittings: - Other oil lamps: Other Use
940560 Illuminated signs, illuminated name-plates and the like Use
94056010 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- Illuminated signs, illuminated name-plates and the like : Of plastic Use
94056090 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- Illuminated signs, illuminated name-plates and the like : Of other materials Use
940561 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
94056100 DESIGNED FOR USE SOLELY WITH LIGHT-EMITTING DIODE (LED) LIGHT SOURCES Use
940569 OTHER Use
94056900 OTHER Use
940591 OF GLASS Use
94059100 OF GLASS Use
940592 OF PLASTICS Use
94059200 OF PLASTICS Use
940599 OTHER Use
94059900 OTHER Use
9406 PREFABRICATED BUILDINGS Use
940600 Prefabricated buildings Use
94060011 PREFABRICATED BUILDINGS - Green houses: Green house-in ready to assemble sets Use
94060019 PREFABRICATED BUILDINGS - Green houses: Other Use
94060091 PREFABRICATED BUILDINGS - Other : Prefabricated housing material Use
94060092 PREFABRICATED BUILDINGS - Other : Prefabricated construction for cold storage Use
94060093 PREFABRICATED BUILDINGS - Other : Silos for storing ensilage Use
94060099 PREFABRICATED BUILDINGS - Other : Other Use
940610 OF WOOD: Use
94061010 Green-houses Use
94061020 For cold storage Use
94061030 Silos for storing ensilage Use
94061090 Other Use
940620 MODULAR BUILDING UNITS, OF STEEL Use
94062000 MODULAR BUILDING UNITS, OF STEEL Use
940690 OTHER: Use
94069010 Green-houses Use
94069020 For cold storage Use
94069030 Silos for storing ensilage Use
94069090 Other Use