Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
NIL (Not taxable)
5% Tax bracket
1. Kerosene pressure lantern [9405 50 31]
2. Parts of kerosene pressure lanterns including gas mantles [9405 91 00, 9405 92 00 or 9405 99 00]
12% Tax bracket
1. Hurricane lanterns, Kerosene lamp/ lantern, petromax, glass chimney, accessories & components thereof [9405, 9405 50 31].
2. LED lights or fixtures including LED lamps .
3. LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) .
4. Coir products [except coir mattresses] .
5. Products wholly made of quilted textile materials .
18% Tax bracket
1. 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 .
2. Coir mattresses, cotton pillows, mattress and quilts .
3. 9406 Prefabricated buildings.
28% Tax bracket
All goods not specified elsewhere.
1. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.
2. 9403 Other furniture and parts thereof
3. 9404 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.
4. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.