GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GSTR-9 Manual New

GSTR-9C Manual New

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Videos

About Us

Contact Us

Our Services


GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
®
Subscribe Free GST updates on...

@taxreply

Join GST Group 125

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 94

Print

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing;luminaires and lighting fittings, not elsewhere specified or included; illuminated signs,illuminated name-plates and the like; prefabricated building


NOTES :

1. This Chapter does not cover :

(a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

(b) mirrors designed for placing on the floor or ground [for example, cheval -glasses (swing-mirrors)] of heading 7009;

(c) articles of Chapter 71;

(d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;

(e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

(f) lamps or light sources and parts thereof of Chapter 85;

(g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);

(h) articles of heading 8714;

(ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);

(k) articles of Chapter 91 (for example, clocks and clock cases); or

(l) toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505).or

(m) monopods, bipods, tripods and similar articles (heading 9620)

2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

(b) seats and beds.

3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.

(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.

4. For the purposes of heading 9406, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

“Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.


15
Oct
S
M
T
W
T
F
S
18 Oct

☑ Quarterly | CMP-08

CMP-08 for Quarter July - Sep 2024 (For Composite Taxpayers - Rule 62).

20 Oct

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Sep 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Sep 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Oct

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter July - Sep 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Oct

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Apr - Sep 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

28 Oct

☑ Monthly | GSTR-11

GSTR-11 for the m/o Sep 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Oct

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Oct - Dec 2024 (Rule 61A)