--- title: "HSN Code for Other Furniture & Furniture Parts | HSN 94039900 GST Rate" description: "Find HSN and GST Rates for 94039900 related to Other Furniture & Furniture Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94039900/" --- # HSN Code 94039900: Other Furniture & Furniture Parts - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94039900 ? It includes Sleeping bags : Filled with feathers or down ### How much GST applies to Other Furniture & Furniture Parts? Under HSN 94039900, Other Furniture & Furniture Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Furniture & Furniture Parts? 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. ### Do e‑way bill and e‑invoice apply for Other Furniture & Furniture Parts? 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 Other Furniture & Furniture Parts? 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 Other Furniture & Furniture Parts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Furniture & Furniture Parts; Nil for exempt items if applicable). ## India's trade performance: HSN Code 94039900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹230 Cr (+6.12% YoY) — 0.0062% of India's total exports - Imports: ₹1,107 Cr (+38.18% YoY) — 0.0182% of India's total imports - Trade balance: −₹878 Cr (Deficit); surplus rank #12169 of 12657 HSN codes - Share of Sub-Chapter 9403: 2.27% of its exports; import side 26.68% - Rank within Sub-Chapter 9403: #6 of 20 by export value; import-side #2 ### Key metrics - National export rank: #1691 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +8.57% in FY 2023-24 - Contribution to Sub-Ch. 9403: 2.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94039900 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 | 199.31 | 0.0055% | — | 2.14% | 781.38 | 0.0136% | — | 22.13% | −582.07 | #1742 | | FY 2023-24 | 216.40 | 0.0060% | +8.57% | 2.21% | 801.41 | 0.0143% | +2.56% | 21.58% | −585.01 | #1695 | | FY 2024-25 | 229.64 | 0.0062% | +6.12% | 2.27% | 1,107.39 | 0.0182% | +38.18% | 26.68% | −877.75 | #1691 | ## Key trade insights: HSN Code 94039900 export-import analysis ### Export snapshot for HSN Code 94039900 India exported ₹229.64 Crore worth of Other Furniture & Furniture Parts in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 94039900 ranked #1691 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94039900 ranks #1691 out of 12657 HSN codes by total export value. Within Sub-Chapter 9403, it ranks #6 of 20. By trade surplus, it ranks #12169 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 94039900 exports The strongest single-year export movement for HSN Code 94039900 was recorded in FY 2023-24, when exports surged by 8.57% over the prior year. ### India records a trade deficit of ₹877.75 Crore in HSN Code 94039900 goods In FY 2024-25, India's imports of ₹1,107.39 Cr exceeded exports of ₹229.64 Cr, resulting in a trade deficit of ₹877.75 Crore — ranking #12169 of 12657 by surplus magnitude. ### HSN Code 94039900 contributes 2.27% of Sub-Chapter 9403 exports — ranked #6 Among the 20 HSN codes under Sub-Chapter 9403, HSN Code 94039900 ranks #6 by export value — accounting for 2.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.68% share (rank #2). ## 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 (this hsn code) | ₹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 |