--- title: "HSN Code for Other furniture of cane, osier, bamboo, or similar materials | HSN 94038900 GST Rate" description: "Find HSN and GST Rates for 94038900 related to Other furniture of cane, osier, bamboo, or similar materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94038900/" --- # HSN Code 94038900: Other furniture of cane, osier, bamboo, or similar materials - [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 cane | 6% | 6% | 12% | 0% | | Furniture of other materials, including cane, osier, bamboo or similar materials : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94038900 ? It includes Rubberized Coir Mattress (with/without Springs) ### Can we claim ITC on inputs used to trade Other furniture of cane, osier, bamboo, or similar materials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other furniture of cane, osier, bamboo, or similar materials? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Other furniture of cane, osier, bamboo, or similar materials? Under HSN 94038900, Other furniture of cane, osier, bamboo, or similar materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other furniture of cane, osier, bamboo, or similar materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other furniture of cane, osier, bamboo, or similar materials; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other furniture of cane, osier, bamboo, or similar materials? 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. ### Does packaging or labelling change the GST for Other furniture of cane, osier, bamboo, or similar materials? 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 94038900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹663 Cr (+13.58% YoY) — 0.0180% of India's total exports - Imports: ₹80 Cr (−43.95% YoY) — 0.0013% of India's total imports - Trade balance: ₹583 Cr (Surplus); surplus rank #550 of 12657 HSN codes - Share of Sub-Chapter 9403: 6.55% of its exports; import side 1.92% - Rank within Sub-Chapter 9403: #3 of 20 by export value; import-side #11 ### Key metrics - Export CAGR: 10.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #775 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +81.89% in FY 2019-20 - Contribution to Sub-Ch. 9403: 6.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94038900 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 | 368.67 | 0.0161% | — | 6.53% | 676.85 | 0.0189% | — | 16.02% | −308.18 | #842 | | FY 2019-20 | 670.59 | 0.0305% | +81.89% | 10.54% | 695.75 | 0.0208% | +2.79% | 18.02% | −25.16 | #496 | | FY 2020-21 | 715.01 | 0.0332% | +6.62% | 9.33% | 441.84 | 0.0152% | −36.49% | 17.73% | +273.17 | #500 | | FY 2021-22 | 723.53 | 0.0231% | +1.19% | 6.84% | 407.70 | 0.0089% | −7.73% | 14.14% | +315.83 | #612 | | FY 2022-23 | 568.93 | 0.0157% | −21.37% | 6.10% | 163.55 | 0.0028% | −59.88% | 4.63% | +405.38 | #838 | | FY 2023-24 | 583.84 | 0.0161% | +2.62% | 5.97% | 142.56 | 0.0025% | −12.83% | 3.84% | +441.28 | #828 | | FY 2024-25 | 663.10 | 0.0180% | +13.58% | 6.55% | 79.90 | 0.0013% | −43.95% | 1.92% | +583.20 | #775 | - CAGR (7-year): exports 10.28%/yr, imports -29.96%/yr (consistently Surplus) ## Key trade insights: HSN Code 94038900 export-import analysis ### Consistent export growth: 10.28% CAGR over 7 years India's exports under HSN Code 94038900 have grown at a compound annual rate of 10.28% over 7 fiscal years, rising from ₹368.67 Crore in FY 2018-19 to ₹663.10 Crore in FY 2024-25. ### HSN Code 94038900 ranked #775 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94038900 ranks #775 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #3 of 20. By trade surplus, it ranks #550 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 94038900 exports The strongest single-year export movement for HSN Code 94038900 was recorded in FY 2019-20, when exports surged by 81.89% over the prior year. ### India maintains a trade surplus of ₹583.20 Crore in HSN Code 94038900 goods In FY 2024-25, India's exports of ₹663.10 Cr exceeded imports of ₹79.90 Cr, resulting in a trade surplus of ₹583.20 Crore — ranking #550 of 12657 by surplus magnitude. ### Import growth of -29.96% CAGR signals stable import dependency for Other furniture of cane, osier, bamboo, or similar materials India's imports under HSN Code 94038900 have grown at -29.96% CAGR, reaching ₹79.90 Crore in FY 2024-25. ### HSN Code 94038900 contributes 6.55% of Sub-Chapter 9403 exports — ranked #3 Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94038900 ranks #3 by export value — accounting for 6.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.92% share (rank #11). ## 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 (this hsn code) | ₹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 |