---
title: "HSN Code for Rattan furniture | HSN 94038300 GST Rate"
description: "Find HSN and GST Rates for 94038300 related to Rattan furniture with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94038300/"
---

# HSN Code 94038300: Rattan 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 other materials, including cane, osier, bamboo or similar materials : Of rattan | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 94038300 ?

It includes Mattresses: Of other materials: Spring interior0

### Any common misclassification issue with Rattan furniture?

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 Rattan 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.

### Can we claim ITC on inputs used to trade Rattan 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 Rattan furniture is sold with other items?

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

### How much GST applies to Rattan furniture?

Under HSN 94038300, Rattan furniture attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 94038300 (FY 2024-25)

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

- Exports: ₹10 Cr (+50.73% YoY) — 0.0003% of India's total exports
- Imports: < ₹1 Crore (−43.48% YoY) — 0.0000% of India's total imports
- Trade balance: ₹10 Cr (Surplus); surplus rank #3320 of 12657 HSN codes
- Share of Sub-Chapter 9403: 0.10% of its exports; import side 0.01%
- Rank within Sub-Chapter 9403: #15 of 20 by export value; import-side #16

### Key metrics

- Export CAGR: 124.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5744 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +875.00% in FY 2019-20
- Contribution to Sub-Ch. 9403: 0.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94038300

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 | < ₹1 Crore | 0.0000% | — | 0.00% | 1.27 | 0.0000% | — | 0.03% | −1.19 | #9301 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +875.00% | 0.01% | < ₹1 Crore | 0.0000% | −55.91% | 0.01% | +0.22 | #7829 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +7.69% | 0.01% | < ₹1 Crore | 0.0000% | −16.07% | 0.02% | +0.37 | #7808 |
| FY 2021-22 | 1.34 | 0.0000% | +59.52% | 0.01% | < ₹1 Crore | 0.0000% | +8.51% | 0.02% | +0.83 | #7722 |
| FY 2022-23 | 2.16 | 0.0001% | +61.19% | 0.02% | 1.92 | 0.0000% | +276.47% | 0.05% | +0.24 | #7356 |
| FY 2023-24 | 6.88 | 0.0002% | +218.52% | 0.07% | < ₹1 Crore | 0.0000% | −52.08% | 0.02% | +5.96 | #6186 |
| FY 2024-25 | 10.37 | 0.0003% | +50.73% | 0.10% | < ₹1 Crore | 0.0000% | −43.48% | 0.01% | +9.85 | #5744 |

- CAGR (7-year): exports 124.96%/yr, imports -13.83%/yr (consistently Surplus)

## Key trade insights: HSN Code 94038300 export-import analysis

### Consistent export growth: 124.96% CAGR over 7 years

India's exports under HSN Code 94038300 have grown at a compound annual rate of 124.96% over 7 fiscal years, rising from ₹0.08 Crore in FY 2018-19 to ₹10.37 Crore in FY 2024-25.

### HSN Code 94038300 ranked #5744 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94038300 ranks #5744 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #15 of 20. By trade surplus, it ranks #3320 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 94038300 exports

The strongest single-year export movement for HSN Code 94038300 was recorded in FY 2019-20, when exports surged by 875.00% over the prior year.

### India maintains a trade surplus of ₹9.85 Crore in HSN Code 94038300 goods

In FY 2024-25, India's exports of ₹10.37 Cr exceeded imports of ₹0.52 Cr, resulting in a trade surplus of ₹9.85 Crore — ranking #3320 of 12657 by surplus magnitude.

### Import growth of -13.83% CAGR signals stable import dependency for Rattan furniture

India's imports under HSN Code 94038300 have grown at -13.83% CAGR, reaching ₹0.52 Crore in FY 2024-25.

### HSN Code 94038300 contributes 0.10% of Sub-Chapter 9403 exports — ranked #15

Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94038300 ranks #15 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #16).

## 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 |
| #15 | HSN Code 94038300: Rattan furniture (this hsn code) | ₹10 Cr |