Furniture, bedding, mattresses, mattress support, cushions and similar stuffed furnishings; lamps and lighting, not elsewhere specified or included; illuminates signs, illuminated name-plates and the like; prefabricated buildings

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
9405 50 31 Kerosene pressure lantern 2.5% 2.5% 5% Nil
9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 2.5% 2.5% 5% Nil
9401 10 00 Aircraft seats 2.5% 2.5% 5% Nil
9404 Not exceeding Rs. 1,000 per piece Cotton quilts of sale value 2.5% 2.5% 5% Nil
9401 Furniture of bamboo, rattan and cane 6% 6% 12% Nil
9404 Coir products [except coir mattresses] 9% 9% 18% Nil
9404 Products wholly made of quilted textile materials 6% 6% 12% Nil
9404 Cotton quilts of sale value exceeding Rs 1,000 per piece 6% 6% 12% Nil
9405, 9405 50 31 Hurricane lanterns, kerosene lamp/pressure lantern, petromax, glass chimney, and parts thereof 6% 6% 12% Nil
9405 LED Lights or fixtures including LED lamps 6% 6% 12% Nil
9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 6% 6% 12% Nil
9405 Handcrafted lamps 6% 6% 12% Nil
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists chairs), barber’s chair and similar chair, having rotating as well as both reclining and elevating movements parts of the foregoing articles 9% 9% 18% Nil
9403 Bamboo furniture 9% 9% 18% Nil
9403 Furniture wholly made bamboo, cane or rattan 6% 6% 12% Nil
9404 Coir mattresses, cotton pillows, mattress and quilts 9% 9% 18% Nil
9406 Prefabricated buildings 9% 9% 18% Nil
9401 Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof 9% 9% 18% Nil
9403 Other furniture [other than bamboo furniture] and parts thereof 9% 9% 18% Nil
9404 fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 9% 9% 18% Nil
9405 Lamps and lighting fittings including search lights and spot lights 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 9% 9% 18% Nil