HSN Codes for Furniture & Bedding
Furniture, bedding & lighting — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 94 covers furniture and related goods — wooden and metal furniture, seats and chairs, mattresses and bedding, lamps and lighting fittings, and prefabricated buildings. Furniture manufacturers, carpenters, interior contractors and retailers all bill using these codes.
Most finished furniture attracts 18% GST, while certain items sit at 5%. The material of construction and the specific product determine the rate, so a wooden chair and a metal office chair may carry the same heading but you should still confirm the exact classification below.
Find your product in the table to apply the correct HSN code and GST rate on every invoice.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices;... | 5% |
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof, including seats of a kind used for motor vehicles, other than seats of a kind used for aircraft | 18% |
| 94011000 | Aircraft seats | 5% |
| 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... | 18% |
| 9403 | Furniture wholly made of bamboo, cane or rattan | 5% |
| 9403 | Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof | 18% |
| 9404 | Products wholly made of quilted textile materials not exceeding Rs 2500 per piece | 5% |
| 9404 | Mattress supports; articles of bedding and similar | 18% |
| 9405 | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 5% |
| 9405 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not... | 18% |
| 9406 | Prefabricated buildings | 18% |
Showing 11 HSN codes for this category.
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What is the GST rate on wooden furniture?
Wooden furniture is generally taxed at the standard 18% rate. Verify against the table, as some handcrafted or specified items may differ.
Which HSN code applies to mattresses?
Mattresses, mattress supports and articles of bedding fall under heading 9404 in this chapter. Pick the matching sub-heading for your product type.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.