---
title: "HSN Code for Metal furniture of a kind used in offices : Other | HSN 94031090 GST Rate"
description: "Find HSN and GST Rates for 94031090 related to Metal furniture of a kind used in offices : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94031090/"
---

# HSN Code 94031090: Metal furniture of a kind used in offices : Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94031090 ?

It includes Wooden Furniture

### Any common misclassification issue with Metal furniture of a kind used in offices : Other?

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 Metal furniture of a kind used in offices : Other?

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 Metal furniture of a kind used in offices : Other?

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

### How should mixed supplies be billed when Metal furniture of a kind used in offices : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Metal furniture of a kind used in offices : Other; Nil for exempt items if applicable).

### How much GST applies to Metal furniture of a kind used in offices : Other?

Under HSN 94031090, Metal furniture of a kind used in offices : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 94031090 (FY 2024-25)

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

- Exports: ₹53 Cr (−7.41% YoY) — 0.0014% of India's total exports
- Imports: ₹221 Cr (−7.52% YoY) — 0.0036% of India's total imports
- Trade balance: −₹168 Cr (Deficit); surplus rank #11190 of 12657 HSN codes
- Share of Sub-Chapter 9403: 0.52% of its exports; import side 5.32%
- Rank within Sub-Chapter 9403: #13 of 20 by export value; import-side #5

### Key metrics

- Export CAGR: -8.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3555 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +142.58% in FY 2021-22
- Contribution to Sub-Ch. 9403: 0.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94031090

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 | 88.54 | 0.0039% | — | 1.57% | 146.38 | 0.0041% | — | 3.46% | −57.84 | #2151 |
| FY 2019-20 | 50.65 | 0.0023% | −42.79% | 0.80% | 122.79 | 0.0037% | −16.12% | 3.18% | −72.14 | #2853 |
| FY 2020-21 | 37.65 | 0.0018% | −25.67% | 0.49% | 100.66 | 0.0035% | −18.02% | 4.04% | −63.01 | #3350 |
| FY 2021-22 | 91.33 | 0.0029% | +142.58% | 0.86% | 80.33 | 0.0018% | −20.20% | 2.79% | +11.00 | #2544 |
| FY 2022-23 | 132.04 | 0.0036% | +44.57% | 1.42% | 194.83 | 0.0034% | +142.54% | 5.52% | −62.79 | #2197 |
| FY 2023-24 | 56.84 | 0.0016% | −56.95% | 0.58% | 238.82 | 0.0043% | +22.58% | 6.43% | −181.98 | #3348 |
| FY 2024-25 | 52.63 | 0.0014% | −7.41% | 0.52% | 220.87 | 0.0036% | −7.52% | 5.32% | −168.24 | #3555 |

- CAGR (7-year): exports -8.30%/yr, imports 7.10%/yr (consistently Deficit)

## Key trade insights: HSN Code 94031090 export-import analysis

### Export decline: -8.30% CAGR over 7 years

India's exports under HSN Code 94031090 have declined at a compound annual rate of -8.30% over 7 fiscal years, falling from ₹88.54 Crore in FY 2018-19 to ₹52.63 Crore in FY 2024-25.

### HSN Code 94031090 ranked #3555 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94031090 ranks #3555 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #13 of 20. By trade surplus, it ranks #11190 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 94031090 exports

The strongest single-year export movement for HSN Code 94031090 was recorded in FY 2021-22, when exports surged by 142.58% over the prior year.

### India records a trade deficit of ₹168.24 Crore in HSN Code 94031090 goods

In FY 2024-25, India's imports of ₹220.87 Cr exceeded exports of ₹52.63 Cr, resulting in a trade deficit of ₹168.24 Crore — ranking #11190 of 12657 by surplus magnitude.

### Import growth of 7.10% CAGR signals stable import dependency for Metal furniture of a kind used in offices : Other

India's imports under HSN Code 94031090 have grown at 7.10% CAGR, reaching ₹220.87 Crore in FY 2024-25.

### HSN Code 94031090 contributes 0.52% of Sub-Chapter 9403 exports — ranked #13

Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94031090 ranks #13 by export value — accounting for 0.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.32% share (rank #5).

## 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)](https://busy.in/hsn/hsn-94031010/) | ₹143 Cr |
| #10 | [HSN Code 94037000: Plastic furniture](https://busy.in/hsn/hsn-94037000/) | ₹135 Cr |
| #13 | HSN Code 94031090: Metal furniture of a kind used in offices : Other (this hsn code) | ₹53 Cr |