---
title: "HSN Code for Plastic furniture | HSN 94037000 GST Rate"
description: "Find HSN and GST Rates for 94037000 related to Plastic furniture with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94037000/"
---

# HSN Code 94037000: Plastic 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 |
| --- | --- | --- | --- | --- |
| Furniture of plastics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94037000 ?

It includes Mattresses of Cellular Rubber or Plastics: Rubber Category

### Can we claim ITC on inputs used to trade Plastic furniture?

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 Plastic 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 should mixed supplies be billed when Plastic furniture is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Plastic furniture?

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.

### How much GST applies to Plastic furniture?

Under HSN 94037000, Plastic furniture attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Plastic 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 94037000 (FY 2024-25)

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

- Exports: ₹135 Cr (−7.54% YoY) — 0.0037% of India's total exports
- Imports: ₹140 Cr (+9.82% YoY) — 0.0023% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8624 of 12657 HSN codes
- Share of Sub-Chapter 9403: 1.33% of its exports; import side 3.38%
- Rank within Sub-Chapter 9403: #10 of 20 by export value; import-side #6

### Key metrics

- Export CAGR: 7.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2290 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +63.75% in FY 2022-23
- Contribution to Sub-Ch. 9403: 1.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94037000

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 | 85.73 | 0.0038% | — | 1.52% | 56.98 | 0.0016% | — | 1.35% | +28.75 | #2195 |
| FY 2019-20 | 62.88 | 0.0029% | −26.65% | 0.99% | 65.08 | 0.0019% | +14.22% | 1.69% | −2.20 | #2581 |
| FY 2020-21 | 60.23 | 0.0028% | −4.21% | 0.79% | 70.52 | 0.0024% | +8.36% | 2.83% | −10.29 | #2668 |
| FY 2021-22 | 69.47 | 0.0022% | +15.34% | 0.66% | 82.37 | 0.0018% | +16.80% | 2.86% | −12.90 | #2891 |
| FY 2022-23 | 113.76 | 0.0031% | +63.75% | 1.22% | 99.23 | 0.0017% | +20.47% | 2.81% | +14.53 | #2365 |
| FY 2023-24 | 146.11 | 0.0040% | +28.44% | 1.49% | 127.64 | 0.0023% | +28.63% | 3.44% | +18.47 | #2137 |
| FY 2024-25 | 135.10 | 0.0037% | −7.54% | 1.33% | 140.18 | 0.0023% | +9.82% | 3.38% | −5.08 | #2290 |

- CAGR (7-year): exports 7.87%/yr, imports 16.19%/yr (consistently Deficit)

## Key trade insights: HSN Code 94037000 export-import analysis

### Consistent export growth: 7.87% CAGR over 7 years

India's exports under HSN Code 94037000 have grown at a compound annual rate of 7.87% over 7 fiscal years, rising from ₹85.73 Crore in FY 2018-19 to ₹135.10 Crore in FY 2024-25.

### HSN Code 94037000 ranked #2290 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94037000 ranks #2290 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #10 of 20. By trade surplus, it ranks #8624 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 94037000 exports

The strongest single-year export movement for HSN Code 94037000 was recorded in FY 2022-23, when exports surged by 63.75% over the prior year.

### India records a trade deficit of ₹5.08 Crore in HSN Code 94037000 goods

In FY 2024-25, India's imports of ₹140.18 Cr exceeded exports of ₹135.10 Cr, resulting in a trade deficit of ₹5.08 Crore — ranking #8624 of 12657 by surplus magnitude.

### Import growth of 16.19% CAGR signals rising demand for Plastic furniture

India's imports under HSN Code 94037000 have grown at 16.19% CAGR, reaching ₹140.18 Crore in FY 2024-25.

### HSN Code 94037000 contributes 1.33% of Sub-Chapter 9403 exports — ranked #10

Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94037000 ranks #10 by export value — accounting for 1.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.38% share (rank #6).

## 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 (this hsn code) | ₹135 Cr |