HSN chapter 94: Furniture; bedding, mattresses; lamps and lighting fittings

How HSN codes are built

HSN (Harmonized System of Nomenclature) codes classify goods. The first two digits are the chapter, four digits the heading, six digits the sub-heading, and India uses eight digits for the full tariff item. For example, chapter 85 is electrical machinery, heading 8517 covers telephone sets including mobile phones.

Services use SAC (Services Accounting Codes), which all start with 99. Heading 9963 covers accommodation and food services, 9983 other professional services, and so on.

How many HSN digits your invoice needs

If your aggregate annual turnover in the previous year was above ₹5 crore, show six-digit HSN on every tax invoice. Up to ₹5 crore, show four digits on B2B invoices; on B2C invoices it is optional. (Notification 78/2020 – Central Tax.)

Why rates are not shown here

GST rates are set per tariff item by notification and change from time to time, most recently in September 2025. A chapter can contain items at several rates. Confirm the current rate for your exact code on the CBIC GST rate finder before billing.