---
title: "HSN Code for Office Metal Furniture (Steel) | HSN 94031010 GST Rate"
description: "Find HSN and GST Rates for 94031010 related to Office Metal Furniture (Steel) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94031010/"
---

# HSN Code 94031010: Office Metal Furniture (Steel)

- [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/)
- [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/)
- [Sub-chapter 9403: Other furniture](https://busy.in/hsn/sub-chapter-9403/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Metal furniture of a kind used in offices : Of steel | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94031010 ?

It includes Wooden bedroom furniture

### How should mixed supplies be billed when Office Metal Furniture (Steel) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Office Metal Furniture (Steel); Nil for exempt items if applicable).

### Any common misclassification issue with Office Metal Furniture (Steel)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Office Metal Furniture (Steel)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Office Metal Furniture (Steel)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Office Metal Furniture (Steel)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 94031010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹143 Cr (+3.60% YoY) — 0.0039% of India's total exports
- Imports: ₹24 Cr (−15.34% YoY) — 0.0004% of India's total imports
- Trade balance: ₹119 Cr (Surplus); surplus rank #1488 of 12657 HSN codes
- Share of Sub-Chapter 9403: 1.41% of its exports; import side 0.59%
- Rank within Sub-Chapter 9403: #9 of 20 by export value; import-side #13

### Key metrics

- Export CAGR: 30.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2220 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +117.92% in FY 2019-20
- Contribution to Sub-Ch. 9403: 1.41% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94031010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9403 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9403 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 28.40 | 0.0012% | — | 0.50% | 20.81 | 0.0006% | — | 0.49% | +7.59 | #3641 |
| FY 2019-20 | 61.89 | 0.0028% | +117.92% | 0.97% | 24.44 | 0.0007% | +17.44% | 0.63% | +37.45 | #2600 |
| FY 2020-21 | 54.62 | 0.0025% | −11.75% | 0.71% | 21.69 | 0.0007% | −11.25% | 0.87% | +32.93 | #2801 |
| FY 2021-22 | 100.61 | 0.0032% | +84.20% | 0.95% | 10.15 | 0.0002% | −53.20% | 0.35% | +90.46 | #2405 |
| FY 2022-23 | 128.85 | 0.0036% | +28.07% | 1.38% | 25.15 | 0.0004% | +147.78% | 0.71% | +103.70 | #2223 |
| FY 2023-24 | 137.92 | 0.0038% | +7.04% | 1.41% | 28.69 | 0.0005% | +14.08% | 0.77% | +109.23 | #2209 |
| FY 2024-25 | 142.89 | 0.0039% | +3.60% | 1.41% | 24.29 | 0.0004% | −15.34% | 0.59% | +118.60 | #2220 |

- CAGR (7-year): exports 30.90%/yr, imports 2.61%/yr (consistently Surplus)

## Key trade insights: HSN Code 94031010 export-import analysis

### Consistent export growth: 30.90% CAGR over 7 years

India's exports under HSN Code 94031010 have grown at a compound annual rate of 30.90% over 7 fiscal years, rising from ₹28.40 Crore in FY 2018-19 to ₹142.89 Crore in FY 2024-25.

### HSN Code 94031010 ranked #2220 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94031010 ranks #2220 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #9 of 20. By trade surplus, it ranks #1488 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 94031010 exports

The strongest single-year export movement for HSN Code 94031010 was recorded in FY 2019-20, when exports surged by 117.92% over the prior year.

### India maintains a trade surplus of ₹118.60 Crore in HSN Code 94031010 goods

In FY 2024-25, India's exports of ₹142.89 Cr exceeded imports of ₹24.29 Cr, resulting in a trade surplus of ₹118.60 Crore — ranking #1488 of 12657 by surplus magnitude.

### Import growth of 2.61% CAGR signals stable import dependency for Office Metal Furniture (Steel)

India's imports under HSN Code 94031010 have grown at 2.61% CAGR, reaching ₹24.29 Crore in FY 2024-25.

### HSN Code 94031010 contributes 1.41% of Sub-Chapter 9403 exports — ranked #9

Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94031010 ranks #9 by export value — accounting for 1.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.59% share (rank #13).

## Related HSN Codes in Sub-Chapter 9403

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 94036000: Wooden Furniture](https://busy.in/hsn/hsn-94036000/) | ₹5,819 Cr |
| #2 | [HSN Code 94032090: Metal Furniture](https://busy.in/hsn/hsn-94032090/) | ₹1,750 Cr |
| #3 | [HSN Code 94038900: Other furniture of cane, osier, bamboo, or similar materials](https://busy.in/hsn/hsn-94038900/) | ₹663 Cr |
| #4 | [HSN Code 94033010: Wooden office furniture](https://busy.in/hsn/hsn-94033010/) | ₹457 Cr |
| #5 | [HSN Code 94032010: Metal Furniture Of Steel](https://busy.in/hsn/hsn-94032010/) | ₹287 Cr |
| #6 | [HSN Code 94039900: Other Furniture & Furniture Parts](https://busy.in/hsn/hsn-94039900/) | ₹230 Cr |
| #7 | [HSN Code 94035090: Wooden bedroom furniture](https://busy.in/hsn/hsn-94035090/) | ₹205 Cr |
| #8 | [HSN Code 94039100: Parts \| Of Wood](https://busy.in/hsn/hsn-94039100/) | ₹171 Cr |
| #9 | HSN Code 94031010: Office Metal Furniture (Steel) (this hsn code) | ₹143 Cr |
| #10 | [HSN Code 94037000: Plastic furniture](https://busy.in/hsn/hsn-94037000/) | ₹135 Cr |