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.
Experience the power of Expert Accounting
Join our guided walkthrough to see how BUSY can transform your business operations.
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.
Furniture HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section Field | Section Value |
|---|---|
| Section No | 20 |
| Section Title | Guide to HSN Section 20 |
| Section Description | MISCELLANEOUS MANUFACTURED ARTICLES |
Section Field
Section Value
Section Field
Section Value
Section Field
Section Value
Chapter Classification
| Chapter Field | Chapter Value |
|---|---|
| Chapter No | 94 |
| Chapter Title | Furniture & Mattresses, with Lamps & Fittings |
| Chapter Description | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
Chapter Field
Chapter Value
Chapter Field
Chapter Value
Chapter Field
Chapter Value
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 94011000 | Seats Of A Kind Used For Aircraft | 5% |
| 94012000 | Seats Of A Kind Used For Motor Vehicles | 18% |
| 94013000 | Convertible Seats (Non-Garden/Camping) | 18% |
| 94013100 | Swivel seats with height adjustment: Wood | 18% |
| 94013900 | Swivel seats | 18% |
| 94014000 | Cane/Osier/Bamboo/Similar Material Seats | 18% |
| 94014100 | Wooden Seats (Convertible Beds) | 18% |
| 94014900 | Other Convertible Seats (Non-Garden/Camping) | 18% |
| 94015000 | Bamboo/Rattan Seats | 18% |
| 94015100 | Parts of Seats | 18% |
| 94015200 | Bamboo seats | 18% |
| 94015300 | Seats: Cane, osier, bamboo, or rattan | 18% |
| 94015900 | Other seats of cane, bamboo, etc. | 18% |
| 94016100 | Other seats, with wooden frames : Upholstered | 18% |
| 94016900 | Other Seats, With Wooden Frames | Other | 18% |
| 94017100 | Other seats, with metal frames : Upholstered | 18% |
| 94017900 | Other Seats, With Metal Frames | Other | 18% |
| 94018000 | Other Seats | 18% |
| 94019000 | Wicker/Bamboo Furniture | 18% |
| 94019100 | Parts| Of Wood | 18% |
| 94019900 | Furniture Parts and Accessories | 18% |
| 94031010 | Office Metal Furniture (Steel) | 18% |
| 94031090 | Metal furniture of a kind used in offices : Other | 18% |
| 94032010 | Metal Furniture Of Steel | 18% |
| 94032090 | Metal Furniture | 18% |
| 94033010 | Wooden office furniture | 18% |
| 94033090 | Office wooden furniture | 18% |
| 94034000 | Wooden furniture of a kind used in the kitchen | 18% |
| 94035010 | Bedroom furniture: Bed stead | 18% |
| 94035090 | Wooden bedroom furniture | 18% |
| 94036000 | Wooden Furniture | 18% |
| 94037000 | Plastic furniture | 18% |
| 94038010 | Other Furniture (Cane/Osier/Bamboo/Similar) | 18% |
| 94038090 | Bamboo/Rattan Furniture | 18% |
| 94038100 | Other furniture and parts thereof -parts | 18% |
| 94038200 | Bamboo furniture | 12% |
| 94038300 | Rattan furniture | 12% |
| 94038900 | Other furniture of cane, osier, bamboo, or similar materials | 12% |
| 94039000 | Feather/Down Filled Quilts | 18% |
| 94039100 | Parts | Of Wood | 18% |
| 94039900 | Other Furniture & Furniture Parts | 18% |
HSN Code
HSN Code Title
GST Rate
* GST rates may vary based on the latest GST notifications
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.
