About Chapter 94
Chapter 94 of the Harmonized System of Nomenclature (HSN) is titled “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”. It is part of Section XX, Miscellaneous Manufactured Articles, together with Chapter 95 (toys, games and sports requisites) and Chapter 96 (miscellaneous manufactured articles).
The chapter is divided into 6 headings, from 9401 (seats, whether or not convertible into beds, and parts thereof) to 9406 (prefabricated buildings). The headings with the most codes that people search for are luminaires and lighting fittings including searchlights and spotlights and parts thereof (9405), other furniture and parts thereof (9403), prefabricated buildings (9406), mattress supports (9404) and seats, whether or not convertible into beds, and parts thereof (9401).
Note 1 sends pneumatic or water mattresses, pillows and cushions to Chapter 39, 40 or 63, floor-standing mirrors to heading 7009, safes to heading 8303, and furniture designed as parts of refrigerators or sewing machines to headings 8418 and 8452.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 20 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 94: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 94, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).