| Field | Controlled position |
|---|---|
| HSN Chapter | 94 |
| Title | Furniture; bedding; lamps and lighting fittings; illuminated signs; prefabricated buildings |
| Section | XX |
| Rate pattern | Furniture, mattresses, lamps, LED products and prefabricated buildings require separate entries. |
| Key classification tests | Furniture/article/building; material; LED source/fixture; portable/mobile structure; complete article versus part. |
| Prior source status | OFFICIAL FAQ CROSS-CHECK + GAZETTE CONTEXT ALERT |
Current 2025-26 source bridge
The earlier chapter map has been retained only as classification orientation. The rate must now be re-mapped to Notification 09/2025-Central Tax (Rate), Notification 10/2025 for nil/exempt goods, subsequent amendments including Notifications 19/2025 and 01/2026 where relevant, and the corresponding IGST/UTGST/SGST instruments.
Evidence checklist
- Product specification, composition and function
- Manufacturing process and technical literature
- Customs tariff heading and notes
- Packaging, RSP and Legal Metrology status
- End-use and recipient certificate
- Current notification entry and effective date
- Advance ruling or judgment, if relevant
Practical example
A product marketed using a common commercial name is not assigned a rate until its composition, function and tariff heading are matched to the exact current schedule description and exclusions.
Finin2min Q&A
Can an HSN chapter determine the GST rate?
No. The exact heading, description, exclusions, conditions, notification entry and effective date must be matched.
Can a GST Council recommendation be applied directly?
No. Identify the implementing notification and commencement date.
Does a portal rate search replace classification?
No. It is an aid; the tariff, notification and evidence control the legal conclusion.
When should a rate page be indexed?
Only after exact current entry text, amendments, conditions, examples and reviewer approval are complete.