---
title: "6304 HSN Code | HSN Code for Furnishing articles in India"
description: "Know more about 6304 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6304 covering Furnishing articles."
canonical: "https://busy.in/hsn/sub-chapter-6304/"
---

# HSN Sub-chapter 6304: Furnishing articles

Other furnishing articles, excluding those of heading 9404

Part of [Chapter 63: Made-up Textile, Worn Clothing & Rags](https://busy.in/hsn/chapter-63/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 63041100 | [Knitted or Crocheted Bedspreads](https://busy.in/hsn/hsn-63041100/) |
| 63041910 | [Bedsheets and Bedcovers of Cotton](https://busy.in/hsn/hsn-63041910/) |
| 63041920 | [Bedsheets and Bedcovers of Other Textile Materials](https://busy.in/hsn/hsn-63041920/) |
| 63041930 | [Other Bedsheets and Bedcovers](https://busy.in/hsn/hsn-63041930/) |
| 63041940 | [Bedspreads of Cotton](https://busy.in/hsn/hsn-63041940/) |
| 63041990 | [Bedspreads](https://busy.in/hsn/hsn-63041990/) |
| 63042000 | [Bedspreads of Other Textile Materials](https://busy.in/hsn/hsn-63042000/) |
| 63049110 | [Cotton Covers for Furniture](https://busy.in/hsn/hsn-63049110/) |
| 63049120 | [Synthetic Fibre Covers for Furniture](https://busy.in/hsn/hsn-63049120/) |
| 63049190 | [Other Covers for Furniture](https://busy.in/hsn/hsn-63049190/) |
| 63049211 | [Quilts and Eiderdowns of Cotton](https://busy.in/hsn/hsn-63049211/) |
| 63049219 | [Other Quilts and Eiderdowns of Cotton](https://busy.in/hsn/hsn-63049219/) |
| 63049221 | [Quilts and Eiderdowns of Synthetic Fibres](https://busy.in/hsn/hsn-63049221/) |
| 63049229 | [Other Quilts and Eiderdowns of Synthetic Fibres](https://busy.in/hsn/hsn-63049229/) |
| 63049231 | [Quilts and Eiderdowns of Other Textile Materials](https://busy.in/hsn/hsn-63049231/) |
| 63049239 | [Other Textile Quilts and Bedding](https://busy.in/hsn/hsn-63049239/) |
| 63049241 | [Pillowcases of Cotton](https://busy.in/hsn/hsn-63049241/) |
| 63049249 | [Pillowcases of Synthetic Fibres](https://busy.in/hsn/hsn-63049249/) |
| 63049250 | [Cotton Terry Towels (Value @Rs. 1000)](https://busy.in/hsn/hsn-63049250/) |
| 63049260 | [Pillowcases of Other Textile Materials](https://busy.in/hsn/hsn-63049260/) |
| 63049270 | [Bedspreads of Cotton](https://busy.in/hsn/hsn-63049270/) |
| 63049281 | [Bedspreads of Synthetic Fibres](https://busy.in/hsn/hsn-63049281/) |
| 63049289 | [Bedspreads of Other Textile Materials](https://busy.in/hsn/hsn-63049289/) |
| 63049291 | [Covers for Furniture of Cotton](https://busy.in/hsn/hsn-63049291/) |
| 63049299 | [Covers for Furniture of Other Textile Materials](https://busy.in/hsn/hsn-63049299/) |
| 63049300 | [Other Textile Articles for Bedding and Furniture](https://busy.in/hsn/hsn-63049300/) |
| 63049910 | [Quilts and Similar Bedding Articles](https://busy.in/hsn/hsn-63049910/) |
| 63049991 | [Worn Clothing and Textile Articles (Miscellaneous)](https://busy.in/hsn/hsn-63049991/) |
| 63049992 | [Worn Textile Rags](https://busy.in/hsn/hsn-63049992/) |
| 63049999 | [Other Made-Up Textile Articles](https://busy.in/hsn/hsn-63049999/) |

## Frequently asked questions

### What products are classified under HSN 6304

It includes Furnishing articles

### How should I document Furnishing articles sent for job work?

Use a delivery challan for sending Furnishing articles to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### How are warranty replacements of Furnishing articles handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Does packaging or branding change how GST applies to Furnishing articles?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Furnishing articles is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Can reverse charge ever apply to transactions involving Furnishing articles?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Furnishing articles are forward charge. Check the current notifications for any special cases before deciding.

### What misclassification mistakes happen with Furnishing articles?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

## India's trade performance: HSN Sub-Chapter 6304 (FY 2024-25)

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

- Exports: ₹16,199 Cr (+0.94% YoY) — 0.4374% of India's total exports
- Imports: ₹642 Cr (−7.35% YoY) — 0.0105% of India's total imports
- Trade balance: ₹15,557 Cr (Surplus); surplus rank #19 of 1233 sub-chapters
- Share of Chapter 63: 31.38% of its exports; import side 11.95%
- Rank within Chapter 63: #2 of 10 by export value; import-side #3

### Key metrics

- Export CAGR: 4.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #33 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +13.95% in FY 2021-22
- Contribution to Ch. 63: 31.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 6304

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 Ch. 63 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 63 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 12,730.94 | 0.5546% | — | 34.62% | 596.55 | 0.0166% | — | 16.97% | +12,134.39 | #27 |
| FY 2019-20 | 12,633.03 | 0.5720% | −0.77% | 35.59% | 630.38 | 0.0188% | +5.67% | 15.44% | +12,002.65 | #28 |
| FY 2020-21 | 14,338.33 | 0.6666% | +13.50% | 37.16% | 419.16 | 0.0144% | −33.51% | 9.35% | +13,919.17 | #26 |
| FY 2021-22 | 16,338.89 | 0.5206% | +13.95% | 32.44% | 477.27 | 0.0104% | +13.86% | 10.30% | +15,861.62 | #32 |
| FY 2022-23 | 14,244.70 | 0.3934% | −12.82% | 31.40% | 523.51 | 0.0091% | +9.69% | 10.35% | +13,721.19 | #37 |
| FY 2023-24 | 16,049.08 | 0.4436% | +12.67% | 34.70% | 692.99 | 0.0123% | +32.37% | 13.05% | +15,356.09 | #32 |
| FY 2024-25 | 16,199.46 | 0.4374% | +0.94% | 31.38% | 642.07 | 0.0105% | −7.35% | 11.95% | +15,557.39 | #33 |

- CAGR (7-year): exports 4.10%/yr, imports 1.23%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 6304 export-import analysis

### Consistent export growth: 4.10% CAGR over 7 years

India's exports under HSN Sub-Chapter 6304 have grown at a compound annual rate of 4.10% over 7 fiscal years, rising from ₹12,730.94 Crore in FY 2018-19 to ₹16,199.46 Crore in FY 2024-25.

### HSN Sub-Chapter 6304 ranked #33 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 6304 ranks #33 out of 1233 sub-chapters by total export value. Within Chapter 63, it ranks #2 of 10. By trade surplus, it ranks #19 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6304 exports

The strongest single-year export movement for HSN Sub-Chapter 6304 was recorded in FY 2021-22, when exports surged by 13.95% over the prior year.

### India maintains a trade surplus of ₹15,557.39 Crore in HSN Sub-Chapter 6304 goods

In FY 2024-25, India's exports of ₹16,199.46 Cr exceeded imports of ₹642.07 Cr, resulting in a trade surplus of ₹15,557.39 Crore — ranking #19 of 1233 by surplus magnitude.

### Import growth of 1.23% CAGR signals stable import dependency for Furnishing articles

India's imports under HSN Sub-Chapter 6304 have grown at 1.23% CAGR, reaching ₹642.07 Crore in FY 2024-25.

### HSN Sub-Chapter 6304 contributes 31.38% of Chapter 63 exports — ranked #2

Among the 10 sub-chapters under Chapter 63, HSN Sub-Chapter 6304 ranks #2 by export value — accounting for 31.38% of the chapter's total exports in FY 2024-25. On the import side, it holds 11.95% share (rank #3).

## Related Sub-Chapters in Chapter 63

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 6302: Kitchen and table linen](https://busy.in/hsn/sub-chapter-6302/) | ₹18,018 Cr |
| #2 | HSN Sub-Chapter 6304: Furnishing articles (this hsn sub-chapter) | ₹16,199 Cr |
| #3 | [HSN Sub-Chapter 6305: Packing Sacks & Bags](https://busy.in/hsn/sub-chapter-6305/) | ₹9,618 Cr |
| #4 | [HSN Sub-Chapter 6307: Other Made-Up Articles, Dress Patterns](https://busy.in/hsn/sub-chapter-6307/) | ₹3,775 Cr |
| #5 | [HSN Sub-Chapter 6301: Blankets & travelling rugs](https://busy.in/hsn/sub-chapter-6301/) | ₹1,950 Cr |
| #6 | [HSN Sub-Chapter 6303: Curtains and blinds](https://busy.in/hsn/sub-chapter-6303/) | ₹1,084 Cr |
| #7 | [HSN Sub-Chapter 6309: Worn Clothing, Other Worn Articles](https://busy.in/hsn/sub-chapter-6309/) | ₹669 Cr |
| #8 | [HSN Sub-Chapter 6310: Textile rags & scrap](https://busy.in/hsn/sub-chapter-6310/) | ₹191 Cr |
| #9 | [HSN Sub-Chapter 6306: Tarpaulins & Awnings](https://busy.in/hsn/sub-chapter-6306/) | ₹122 Cr |
| #10 | [HSN Sub-Chapter 6308: Woven fabric & yarn sets, tapestries](https://busy.in/hsn/sub-chapter-6308/) | ₹2 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 6301 | [Blankets & travelling rugs](https://busy.in/hsn/sub-chapter-6301/) |
| 6302 | [Kitchen and table linen](https://busy.in/hsn/sub-chapter-6302/) |
| 6303 | [Curtains and blinds](https://busy.in/hsn/sub-chapter-6303/) |
| 6305 | [Packing Sacks & Bags](https://busy.in/hsn/sub-chapter-6305/) |
| 6306 | [Tarpaulins & Awnings](https://busy.in/hsn/sub-chapter-6306/) |
| 6307 | [Other Made-Up Articles, Dress Patterns](https://busy.in/hsn/sub-chapter-6307/) |
| 6308 | [Woven fabric & yarn sets, tapestries](https://busy.in/hsn/sub-chapter-6308/) |
| 6309 | [Worn Clothing, Other Worn Articles](https://busy.in/hsn/sub-chapter-6309/) |
| 6310 | [Textile rags & scrap](https://busy.in/hsn/sub-chapter-6310/) |