6304 HSN Code: Furnishing articles

HSN Sub Chapter 6304 represents Furnishing articles under GST classification. This code helps businesses identify Furnishing articles correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6304, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Furnishing articles.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 6304

GST Rate for Furnishing articles under HSN Code 6304. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

63

HSN Code

6304

HSN Description

Other furnishing articles, excluding those of heading 9404

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 6304

Following tariff HSN codes fall under Furnishing articles.

Tariff HSN

63041100

Description

Bedspreads : Knitted or crocheted (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63041100

Description

Bedspreads : Knitted or crocheted

Tariff HSN

63041910

Description

Bedspreads : other : Bedsheets and bedcovers, of cotton (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63041910

Description

Bedspreads : other : Bedsheets and bedcovers, of cotton

Tariff HSN

63041920

Description

Bedspreads : other : Bedspreads of silk (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63041920

Description

Bedspreads : other : Bedspreads of silk

Tariff HSN

63041930

Description

Bedspreads : other : Bedsheets and bedcovers of man-made fibres (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63041930

Description

Bedspreads : other : Bedsheets and bedcovers of man-made fibres

Tariff HSN

63041940

Description

Bedspreads : other : Bed sheets and Bed covers of cotton, Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63041940

Description

Bedspreads : other : Bed sheets and Bed covers of cotton, Handloom

Tariff HSN

63041990

Description

Bedspreads : other : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63041990

Description

Bedspreads : other : Other

Tariff HSN

63042000

Description

Bednets, of warp knit fabrics specified in Sub-heading Note 1 to this Chapter (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63042000

Description

Bednets, of warp knit fabrics specified in Sub-heading Note 1 to this Chapter

Tariff HSN

63049110

Description

Other : Knitted or crocheted : Silk belt (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049110

Description

Other : Knitted or crocheted : Silk belt

Tariff HSN

63049120

Description

Other : Knitted or crocheted : Woollen cushion cover (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049120

Description

Other : Knitted or crocheted : Woollen cushion cover

Tariff HSN

63049190

Description

Other : Knitted or crocheted : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049190

Description

Other : Knitted or crocheted : Other

Tariff HSN

63049211

Description

Other : Not knitted or crocheted, of cotton : Counterpanes : Of Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049211

Description

Other : Not knitted or crocheted, of cotton : Counterpanes : Of Handloom

Tariff HSN

63049219

Description

Other : Not knitted or crocheted, of cotton : Counterpanes : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049219

Description

Other : Not knitted or crocheted, of cotton : Counterpanes : Other

Tariff HSN

63049221

Description

Other : Not knitted or crocheted, of cotton : Napkins : Of Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049221

Description

Other : Not knitted or crocheted, of cotton : Napkins : Of Handloom

Tariff HSN

63049229

Description

Other : Not knitted or crocheted, of cotton : Napkins : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049229

Description

Other : Not knitted or crocheted, of cotton : Napkins : Other

Tariff HSN

63049231

Description

Other : Not knitted or crocheted, of cotton : Pillow cases and pillow slips : Of Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049231

Description

Other : Not knitted or crocheted, of cotton : Pillow cases and pillow slips : Of Handloom

Tariff HSN

63049239

Description

Other : Not knitted or crocheted, of cotton : Pillow cases and pillow slips : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049239

Description

Other : Not knitted or crocheted, of cotton : Pillow cases and pillow slips : Other

Tariff HSN

63049241

Description

Other : Not knitted or crocheted, of cotton : Table cloth and Table Covers : of Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049241

Description

Other : Not knitted or crocheted, of cotton : Table cloth and Table Covers : of Handloom

Tariff HSN

63049249

Description

Other : Not knitted or crocheted, of cotton : Table cloth and Table Covers : – Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049249

Description

Other : Not knitted or crocheted, of cotton : Table cloth and Table Covers : – Other

Tariff HSN

63049250

Description

Other : Not knitted or crocheted, of cotton : Terry towel (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049250

Description

Other : Not knitted or crocheted, of cotton : Terry towel

Tariff HSN

63049260

Description

Other : Not knitted or crocheted, of cotton : Towels, other than terry towel (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049260

Description

Other : Not knitted or crocheted, of cotton : Towels, other than terry towel

Tariff HSN

63049270

Description

Other : Not knitted or crocheted, of cotton : Mosquito nets (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049270

Description

Other : Not knitted or crocheted, of cotton : Mosquito nets

Tariff HSN

63049281

Description

Other : Not knitted or crocheted, of cotton : Cushion covers : Of Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049281

Description

Other : Not knitted or crocheted, of cotton : Cushion covers : Of Handloom

Tariff HSN

63049289

Description

Other : Not knitted or crocheted, of cotton : Cushion covers : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049289

Description

Other : Not knitted or crocheted, of cotton : Cushion covers : Other

Tariff HSN

63049291

Description

Other : Not knitted or crocheted, of cotton : Other furnishing articles : Of Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049291

Description

Other : Not knitted or crocheted, of cotton : Other furnishing articles : Of Handloom

Tariff HSN

63049299

Description

Other : Not knitted or crocheted, of cotton : Other furnishing articles : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049299

Description

Other : Not knitted or crocheted, of cotton : Other furnishing articles : Other

Tariff HSN

63049300

Description

Other : Not knitted or crocheted, of synthetic fibres (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049300

Description

Other : Not knitted or crocheted, of synthetic fibres

Tariff HSN

63049910

Description

Other : Not knitted or crocheted, of other textile material : Silk cushion covers (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049910

Description

Other : Not knitted or crocheted, of other textile material : Silk cushion covers

Tariff HSN

63049991

Description

Other : Not knitted or crocheted, of other textile material : Other : Of silk, Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049991

Description

Other : Not knitted or crocheted, of other textile material : Other : Of silk, Handloom

Tariff HSN

63049992

Description

Other : Not knitted or crocheted, of other textile material : Other : Of wool, Handloom (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049992

Description

Other : Not knitted or crocheted, of other textile material : Other : Of wool, Handloom

Tariff HSN

63049999

Description

Other : Not knitted or crocheted, of other textile material : Other : Other (sale value not exceeding Rs. 1000 per piece)

Tariff HSN

63049999

Description

Other : Not knitted or crocheted, of other textile material : Other : Other

India’s Trade Performance — HSN Sub-Chapter 6304 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹16,199 Cr

+0.94% vs FY 2023-24

0.4374% of India’s total exports

India’s Imports

FY 2024-25

₹642 Cr

−7.35% vs FY 2023-24

0.0105% of India’s total imports

Trade Balance

FY 2024-25

₹15,557 Cr

Trade Surplus

Surplus rank #19 of 1233 subchapters

% of Chapter 63

FY 2024-25

31.38%

Share of Chapter 63’s total exports in FY 2024-25

Import side: 11.95% of Chapter 63’s imports

Rank Within Chapter 63

FY 2024-25

#2 of 10

Position by export value among subchapters in Chapter 63

Import-side rank: #3 of 10

At a glance

4.10%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#33

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+13.95%

Peak Growth Year

FY 2021-22 · strongest single-year move

31.38%

Contribution to Ch. 63

Share of Chapter 63 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #27

Balance

+12,134.39

Exports

12,730.94 ₹ Cr

0.5546% share

— YoY

34.62% of Ch. 63

Imports

596.55 ₹ Cr

0.0166% share

— YoY

16.97% of Ch. 63

FY 2019-20 Exp. Rank #28

Balance

+12,002.65

Exports

12,633.03 ₹ Cr

0.5720% share

−0.77% YoY

35.59% of Ch. 63

Imports

630.38 ₹ Cr

0.0188% share

+5.67% YoY

15.44% of Ch. 63

FY 2020-21 Exp. Rank #26

Balance

+13,919.17

Exports

14,338.33 ₹ Cr

0.6666% share

+13.50% YoY

37.16% of Ch. 63

Imports

419.16 ₹ Cr

0.0144% share

−33.51% YoY

9.35% of Ch. 63

FY 2021-22 Exp. Rank #32

Balance

+15,861.62

Exports

16,338.89 ₹ Cr

0.5206% share

+13.95% YoY

32.44% of Ch. 63

Imports

477.27 ₹ Cr

0.0104% share

+13.86% YoY

10.30% of Ch. 63

FY 2022-23 Exp. Rank #37

Balance

+13,721.19

Exports

14,244.70 ₹ Cr

0.3934% share

−12.82% YoY

31.40% of Ch. 63

Imports

523.51 ₹ Cr

0.0091% share

+9.69% YoY

10.35% of Ch. 63

FY 2023-24 Exp. Rank #32

Balance

+15,356.09

Exports

16,049.08 ₹ Cr

0.4436% share

+12.67% YoY

34.70% of Ch. 63

Imports

692.99 ₹ Cr

0.0123% share

+32.37% YoY

13.05% of Ch. 63

FY 2024-25 Exp. Rank #33

Balance

+15,557.39

Exports

16,199.46 ₹ Cr

0.4374% share

+0.94% YoY

31.38% of Ch. 63

Imports

642.07 ₹ Cr

0.0105% share

−7.35% YoY

11.95% of Ch. 63

CAGR · 7-Year

Exports

4.10% /yr

Imports

1.23% /yr

Consistently Surplus
Chapter 63 total

reference, FY 2024-25

Export

₹51,627.62 Cr

Import

₹5,374.44 Cr

Trade Balance

+46,253.18

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6304 ranks #33 out of 1233 subchapters 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 subchapters 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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6304 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 63