Furniture HSN Code: Understanding HSN Classifications for Furniture Products
Furniture is used in homes, offices, shops and factories for sitting, working, storage and display. It can be made from wood, metal, plastic or a mix of materials. For every carpenter, dealer and manufacturer, using the correct furniture HSN code is important so that GST is charged and reported correctly.
In this guide you will learn the main HSN codes for furniture, how wooden furniture and other types of furniture are classified, what GST rates usually apply and how furniture manufacturers and traders use these codes in their GST returns.
What Is the Furniture HSN Code?
Under GST, most furniture items are classified in chapter ninety four which covers furniture, bedding and similar stuffed items. The main heading for many ready to use furniture products is 9403. This heading covers other furniture and parts of furniture that are not specially listed under seats or medical furniture.
Wooden tables, office furniture, cupboards, wardrobes, racks and many shop display units are usually grouped under heading 9403 when they are ready to use articles. The exact six digit and eight digit codes under 9403 change with the material and type of furniture, but they all sit inside the same furniture family.
Seats such as wooden chairs, sofas and swivel office chairs are often classified in heading 9401 instead of 9403. Mattresses, cots and some other special items are grouped under other headings in chapter ninety four, but all of them remain inside the wide furniture chapter.
For simple billing, many small dealers use 9403 as the base furniture HSN code for wooden and mixed furniture items and may use separate codes for chairs under 9401 and mattresses under 9404 if they sell these products in large volume.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 9403 | Wooden and other furniture | Tables, cupboards, wardrobes, office and shop furniture | 18% |
| 9401 | Seats and chairs | Sofas, wooden chairs, swivel and rolling office chairs | 18% |
| 9404 | Mattresses and bedding | Mattresses, quilts and similar stuffed bedding articles | 18% |
HSN Code for Wooden Furniture and Other Furniture Products
Wooden furniture that is ready to use is usually classified in heading 9403. Detailed codes inside this heading help identify whether the item is made of wood, metal, plastic or a combination, and whether it is used at home, in offices or in other places.
For example, wooden office tables, reception counters, file cabinets and cupboards can be placed in the same 9403 family but with detailed codes that stress wooden construction. Display cabinets and shelving for shops and showrooms also sit inside the 9403 group.
Seats and sofas, even if made of wood and fabric, are normally placed under heading 9401 which covers seats. The detailed codes under 9401 depend on the type of seat, such as upholstered seats, swivel chairs, rolling chairs and seats used in vehicles.
Metal and plastic furniture such as steel cupboards, student desks and plastic chairs are also placed inside chapter ninety four but with codes that highlight their material. A furniture dealer can therefore have different HSN codes for wooden, steel and plastic furniture while still keeping all line items under the furniture chapter for GST reporting.
GST on Furniture Products and HSN Code Classification
Furniture was earlier placed in higher GST slabs for some luxury and designer items. With the move to a simpler slab structure, most standard furniture products under headings 9401 and 9403 now fall in the 18% GST slab. This rate commonly applies to normal home furniture, office furniture and store fixtures.
Basic wooden furniture such as study tables, simple chairs, beds and cupboards for regular households usually attracts 18% GST. The same rate also applies to common office furniture like workstations, conference tables, filing cabinets and storage racks in most business cases.
Special furniture that is clearly luxury in nature may attract a higher effective burden only when it is covered by a notified entry or an additional charge like a local cess. In day to day practice, however, 18% is treated as the standard GST rate for most ready to use furniture items.
Furniture manufacturers and large traders assign HSN codes like 9403 for cabinets and tables and 9401 for seats in their product master. Every invoice for furniture clearly shows the HSN code and the applied GST rate. When they file GST returns, they report sales under these furniture headings in the HSN wise summary so that tax officers can see how much turnover is linked to furniture products.
On the buyer side, offices, shops and institutions that buy furniture for use in their business can usually claim input tax credit on the 18% GST paid, subject to the normal rules. This makes correct HSN classification and rate selection important for both supplier and customer.
Conclusion
The furniture HSN code system places most ready to use furniture in chapter ninety four, mainly under headings 9403 for furniture and 9401 for seats. Wooden, metal and plastic furniture products are all grouped within this chapter through different detailed codes.
When businesses map each furniture item to the correct HSN code and apply the usual GST slab of 18% for regular furniture, their invoices remain accurate and input tax credit can flow smoothly through the supply chain. This reduces the chance of disputes, interest and penalties caused by wrong classification or wrong GST rates on furniture products.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
-
What is the HSN code for furniture in India?
In India, most ready to use furniture items are classified under chapter ninety four. The common heading for many wooden and mixed furniture products is 9403, while seats like chairs and sofas are often placed under 9401.
-
How does GST apply to wooden and other furniture products?
Most standard wooden, metal and plastic furniture products under the furniture chapter are taxed at 18% GST under the current slab structure. This rate applies to common home and office furniture unless a specific notification gives a special treatment.
-
What is the HSN code for wooden furniture?
Wooden furniture such as tables, cabinets, wardrobes and display units is usually classified under heading 9403 in chapter ninety four. Seats made from wood and fabric are normally classified under the separate seat heading 9401.
-
How do furniture manufacturers use the HSN code for GST filing?
Furniture manufacturers assign HSN codes such as 9403 for furniture and 9401 for seats in their item masters and print these codes on every invoice. They then show furniture sales under these headings in HSN wise summaries when they file their GST returns.
-
What are the GST rates for furniture products under the HSN code?
Most regular furniture items under headings 9401 and 9403 are taxed at 18% GST. Only clearly luxury or specially notified furniture products may face a different treatment, so 18% is used as the standard rate for everyday furniture supplies.