A Comprehensive Guide to File GSTR-9
20 Jan, 2025
By Online Legal India
Published On 20 Jan 2025
Category GST
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 18% | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof,other than seats of a kind used for aircraft. | 9401 | 94011000, 94012000, 94013000, 94014000, 94015100, 94015900, 94016100, 94016900, 94017100, 94017900, 94018000, 94019000 |
| 5% | Aircraft seats | 94011000 | No Export and Import HSN Codes prescribed. |
| 12% | Furniture of bamboo, rattan and cane | 9401 | 940150 , 940380 |
| 18% | 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 elevating movements; parts of the foregoing articles | 9402 | 94021010, 94021090, 94029010, 94029020, 94029090 |
| 12% | Furniture wholly made of bamboo, cane or rattan | 9403 | 94031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000 |
| 18% | Other furniture [other than bamboo furniture, cane or rattan furniture] and parts thereof | 9403 | 94031010, 94031090, 94032010, 94032090, 94033010, 94033090, 94034000, 94035010, 94035090, 94036000, 94037000, 94038100, 94038900, 94039000 |
| 12% | Furniture of bamboo, rattan and cane | 9403 | 940380 |
| 5% | Cotton quilts of sale value not exceeding Rs.1000 per piece | 9404 | 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099 |
| 12% | Cotton quilts of sale value exceeding Rs.1000 per piece | 9404 | 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099 |
| 18% | Coir products [except coir mattresses] | 9404 | 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099 |
| 12% | Products wholly made of quilted textile materials | 9404 | 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099 |
| 18% | Coir mattresses, cotton pillows and mattresses | 9404 | 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099 |
| 18% | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] | 9404 | 94041000, 94042110, 94042190, 94042910, 94042990, 94043010, 94043090, 94049011, 94049019, 94049091, 94049099 |
| 12% | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 9405 | 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090 |
| 12% | LED lights or fixtures including LED lamps | 9405 | 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090 |
| 12% | LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) | 9405 | 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090 |
| 18% | Lamps and lighting fittings including searchlights and spotlights 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 (other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) | 9405 | 94051010, 94051020, 94051090, 94052010, 94052090, 94053000, 94054010, 94054090, 94055010, 94055020, 94055039, 94055040, 94055051, 94055059, 94056010, 94056090 |
| 12% | Handcrafted lamps (including panchloga lamp) | 9405 | 940510 |
| 5% | Parts of kerosene pressure lanterns including gas mantles | 94059900 | No Export and Import HSN Codes prescribed. |
| 5% | Parts of kerosene pressure lanterns including gas mantles | 94059200 | No Export and Import HSN Codes prescribed. |
| 5% | Parts of kerosene pressure lanterns including gas mantles | 94059100 | No Export and Import HSN Codes prescribed. |
| 5% | Kerosene pressure lantern | 94055031 | No Export and Import HSN Codes prescribed. |
| 12% | Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof | 94055031 | No Export and Import HSN Codes prescribed. |
| 18% | Prefabricated buildings | 9406 | 940690, 94061010, 94061020, 94061030, 94061090, 94069010, 94069020, 94069030, 94069090, 94060011, 94060019, 94060091, 94060092, 94060093, 94060099 |
Disclaimer: The GST rates, HSN codes, and related information in this document have been compiled based on the author’s understanding and are subject to periodic updates in line with current laws. This content is intended for informational purposes only and does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this material, errors or omissions may still occur. Online Legal India shall not be held liable for any loss or damage arising from reliance on inaccurate or incomplete information provided in this document.
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