How many digits should I use for HSN code 94 on an invoice?

Businesses with annual turnover below ₹5 crore must use 4-digit HSN codes. Those above ₹5 crore must use 6-digit codes. Exporters must always use 8-digit codes. SAC codes for services are always 6 digits.

HSN Code 94: GST Rate & Description

Q: What is HSN code 94?

HSN code 94 refers to: 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 falls under Chapter 94 (Furniture & Lighting) of the Indian GST tariff schedule.

Q: What is the GST rate for HSN code 94?

The applicable GST rate for HSN code 94 is 18%. This includes CGST 9% + SGST 9% for intra-state supplies, or IGST 18% for inter-state.

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

HSN Chapter 94 — Furniture & Lighting 2-digit code 18% GST

GST Rate Breakdown

CGST

SGST / UTGST

IGST

18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

🧮 Calculate GST 🧾 Create Invoice 🔍 Search More Codes

6 Sub-codes under 94

9401 Seats (other than those of heading 9402), whether… 9402 Medical, surgical, dental or veterinary furniture… 9403 Other furniture and parts thereof 9404 Mattress supports; articles of bedding and similar… 9405 Luminaires and lighting fittings including searchl… 9406 Prefabricated buildings

All HSN codes in Chapter 94 — Furniture & Lighting (6 codes)

9401 Seats (other than those of heading 9402), whethe… 9402 Medical, surgical, dental or veterinary furnitur… 9403 Other furniture and parts thereof 9404 Mattress supports; articles of bedding and simil… 9405 Luminaires and lighting fittings including searc… 9406 Prefabricated buildings

About HSN Code 94

HSN code 94 is a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: 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.

This code falls under Chapter 94 (Furniture & Lighting) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 94?

HSN 94 refers to: 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 belongs to Chapter 94 (Furniture & Lighting) of the GST tariff.

What is the GST rate for HSN code 94?

The GST rate for HSN code 94 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.

Is HSN code 94 mandatory on invoices?

Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.

What chapter does HSN code 94 belong to?

HSN code 94 belongs to Chapter 94 of the GST tariff, which covers Furniture & Lighting.