--- title: "HSN Code for Parts | Of Wood | HSN 94039100 GST Rate" description: "Find HSN and GST Rates for 94039100 related to Parts | Of Wood with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94039100/" --- # HSN Code 94039100: Parts | Of Wood - [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 | | --- | --- | --- | --- | --- | | Parts : Of wood | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94039100 ? It includes Coir products (except mattresses) ### Does packaging or labelling change the GST for Parts / Of Wood? 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. ### Any common misclassification issue with Parts / Of Wood? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Parts / Of Wood is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts / Of Wood; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Parts / Of Wood? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Parts / Of Wood? 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. ## India's trade performance: HSN Code 94039100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹171 Cr (+243.07% YoY) — 0.0047% of India's total exports - Imports: ₹95 Cr (+19.38% YoY) — 0.0016% of India's total imports - Trade balance: ₹76 Cr (Surplus); surplus rank #1808 of 12657 HSN codes - Share of Sub-Chapter 9403: 1.69% of its exports; import side 2.29% - Rank within Sub-Chapter 9403: #8 of 20 by export value; import-side #9 ### Key metrics - National export rank: #2008 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +243.07% in FY 2024-25 - Contribution to Sub-Ch. 9403: 1.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94039100 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 29.09 | 0.0008% | — | 0.31% | 92.84 | 0.0016% | — | 2.63% | −63.75 | #4213 | | FY 2023-24 | 49.92 | 0.0014% | +71.61% | 0.51% | 79.77 | 0.0014% | −14.08% | 2.15% | −29.85 | #3531 | | FY 2024-25 | 171.26 | 0.0047% | +243.07% | 1.69% | 95.23 | 0.0016% | +19.38% | 2.29% | +76.03 | #2008 | ## Key trade insights: HSN Code 94039100 export-import analysis ### Export snapshot for HSN Code 94039100 India exported ₹171.26 Crore worth of Parts | Of Wood in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94039100 ranked #2008 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94039100 ranks #2008 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #8 of 20. By trade surplus, it ranks #1808 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94039100 exports The strongest single-year export movement for HSN Code 94039100 was recorded in FY 2024-25, when exports surged by 243.07% over the prior year. ### India maintains a trade surplus of ₹76.03 Crore in HSN Code 94039100 goods In FY 2024-25, India's exports of ₹171.26 Cr exceeded imports of ₹95.23 Cr, resulting in a trade surplus of ₹76.03 Crore — ranking #1808 of 12657 by surplus magnitude. ### HSN Code 94039100 contributes 1.69% of Sub-Chapter 9403 exports — ranked #8 Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94039100 ranks #8 by export value — accounting for 1.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.29% share (rank #9). ## 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 (this hsn code) | ₹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 |