--- title: "HSN Code for Wooden Furniture | HSN 94036000 GST Rate" description: "Find HSN and GST Rates for 94036000 related to Wooden Furniture with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94036000/" --- # HSN Code 94036000: Wooden Furniture - [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 | | --- | --- | --- | --- | --- | | Other wooden furniture | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94036000 ? It includes Mattress Supports ### Does packaging or labelling change the GST for Wooden Furniture? 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. ### How much GST applies to Wooden Furniture? Under HSN 94036000, Wooden Furniture attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Wooden Furniture? 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 Wooden Furniture is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wooden Furniture; Nil for exempt items if applicable). ### Any common misclassification issue with Wooden Furniture? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 94036000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5,819 Cr (+2.04% YoY) — 0.1581% of India's total exports - Imports: ₹444 Cr (−8.25% YoY) — 0.0073% of India's total imports - Trade balance: ₹5,375 Cr (Surplus); surplus rank #64 of 12657 HSN codes - Share of Sub-Chapter 9403: 57.46% of its exports; import side 10.69% - Rank within Sub-Chapter 9403: #1 of 20 by export value; import-side #3 ### Key metrics - Export CAGR: 7.74% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #81 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.11% in FY 2021-22 - Contribution to Sub-Ch. 9403: 57.46% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94036000 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 | 3,720.96 | 0.1628% | — | 65.89% | 1,154.23 | 0.0322% | — | 27.32% | +2,566.73 | #84 | | FY 2019-20 | 3,873.56 | 0.1760% | +4.10% | 60.88% | 937.63 | 0.0280% | −18.77% | 24.29% | +2,935.93 | #72 | | FY 2020-21 | 4,753.49 | 0.2210% | +22.72% | 62.04% | 409.46 | 0.0141% | −56.33% | 16.44% | +4,344.03 | #60 | | FY 2021-22 | 6,469.87 | 0.2062% | +36.11% | 61.13% | 503.65 | 0.0110% | +23.00% | 17.46% | +5,966.22 | #63 | | FY 2022-23 | 5,350.34 | 0.1478% | −17.30% | 57.36% | 519.72 | 0.0090% | +3.19% | 14.72% | +4,830.62 | #88 | | FY 2023-24 | 5,702.32 | 0.1576% | +6.58% | 58.34% | 483.68 | 0.0086% | −6.93% | 13.02% | +5,218.64 | #85 | | FY 2024-25 | 5,818.92 | 0.1581% | +2.04% | 57.46% | 443.76 | 0.0073% | −8.25% | 10.69% | +5,375.16 | #81 | - CAGR (7-year): exports 7.74%/yr, imports -14.73%/yr (consistently Surplus) ## Key trade insights: HSN Code 94036000 export-import analysis ### Consistent export growth: 7.74% CAGR over 7 years India's exports under HSN Code 94036000 have grown at a compound annual rate of 7.74% over 7 fiscal years, rising from ₹3,720.96 Crore in FY 2018-19 to ₹5,818.92 Crore in FY 2024-25. ### HSN Code 94036000 ranked #81 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94036000 ranks #81 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #1 of 20. By trade surplus, it ranks #64 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 94036000 exports The strongest single-year export movement for HSN Code 94036000 was recorded in FY 2021-22, when exports surged by 36.11% over the prior year. ### India maintains a trade surplus of ₹5,375.16 Crore in HSN Code 94036000 goods In FY 2024-25, India's exports of ₹5,818.92 Cr exceeded imports of ₹443.76 Cr, resulting in a trade surplus of ₹5,375.16 Crore — ranking #64 of 12657 by surplus magnitude. ### Import growth of -14.73% CAGR signals stable import dependency for Wooden Furniture India's imports under HSN Code 94036000 have grown at -14.73% CAGR, reaching ₹443.76 Crore in FY 2024-25. ### HSN Code 94036000 contributes 57.46% of Sub-Chapter 9403 exports — ranked #1 Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94036000 ranks #1 by export value — accounting for 57.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.69% share (rank #3). ## 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 (this hsn code) | ₹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 |