--- title: "9403 HSN Code | HSN Code for Other furniture in India" description: "Know more about 9403 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9403 covering Other furniture." canonical: "https://busy.in/hsn/sub-chapter-9403/" --- # HSN Sub-chapter 9403: Other furniture Other furniture and parts thereof Part of [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/). - Current GST rate: 18% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 94031010 | [Office Metal Furniture (Steel)](https://busy.in/hsn/hsn-94031010/) | | 94031090 | [Metal furniture of a kind used in offices : Other](https://busy.in/hsn/hsn-94031090/) | | 94032010 | [Metal Furniture Of Steel](https://busy.in/hsn/hsn-94032010/) | | 94032090 | [Metal Furniture](https://busy.in/hsn/hsn-94032090/) | | 94033010 | [Wooden office furniture](https://busy.in/hsn/hsn-94033010/) | | 94033090 | [Office wooden furniture](https://busy.in/hsn/hsn-94033090/) | | 94034000 | [Wooden furniture of a kind used in the kitchen](https://busy.in/hsn/hsn-94034000/) | | 94035010 | [Bedroom furniture: Bed stead](https://busy.in/hsn/hsn-94035010/) | | 94035090 | [Wooden bedroom furniture](https://busy.in/hsn/hsn-94035090/) | | 94036000 | [Wooden Furniture](https://busy.in/hsn/hsn-94036000/) | | 94037000 | [Plastic furniture](https://busy.in/hsn/hsn-94037000/) | | 94038010 | [Other Furniture (Cane/Osier/Bamboo/Similar)](https://busy.in/hsn/hsn-94038010/) | | 94038090 | [Bamboo/Rattan Furniture](https://busy.in/hsn/hsn-94038090/) | | 94038100 | [Other furniture and parts thereof -parts](https://busy.in/hsn/hsn-94038100/) | | 94038200 | [Bamboo furniture](https://busy.in/hsn/hsn-94038200/) | | 94038300 | [Rattan furniture](https://busy.in/hsn/hsn-94038300/) | | 94038900 | [Other furniture of cane, osier, bamboo, or similar materials](https://busy.in/hsn/hsn-94038900/) | | 94039000 | [Feather/Down Filled Quilts](https://busy.in/hsn/hsn-94039000/) | | 94039100 | [Parts \| Of Wood](https://busy.in/hsn/hsn-94039100/) | | 94039900 | [Other Furniture & Furniture Parts](https://busy.in/hsn/hsn-94039900/) | ## Frequently asked questions ### What products are classified under HSN 9403 It includes Other furniture ### Can I claim ITC on inputs and services used for Other furniture? If your outward supply of Other furniture is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### How do I bill a kit or combo that includes Other furniture? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### If I repair and return Other furniture, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### What misclassification mistakes happen with Other furniture? 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. ### Does MRP, weight or pack size change GST treatment for Other furniture? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ## India's trade performance: HSN Sub-Chapter 9403 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10,127 Cr (+3.61% YoY) — 0.2734% of India's total exports - Imports: ₹4,151 Cr (+11.77% YoY) — 0.0681% of India's total imports - Trade balance: ₹5,976 Cr (Surplus); surplus rank #61 of 1233 sub-chapters - Share of Chapter 94: 46.81% of its exports; import side 28.55% - Rank within Chapter 94: #1 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 10.22% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #63 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +38.16% in FY 2021-22 - Contribution to Ch. 94: 46.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9403 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. 94 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 94 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5,647.03 | 0.2460% | — | 47.19% | 4,225.03 | 0.1177% | — | 33.63% | +1,422.00 | #77 | | FY 2019-20 | 6,362.18 | 0.2880% | +12.66% | 48.30% | 3,860.30 | 0.1151% | −8.63% | 33.97% | +2,501.88 | #64 | | FY 2020-21 | 7,661.37 | 0.3562% | +20.42% | 50.89% | 2,491.38 | 0.0855% | −35.46% | 31.35% | +5,169.99 | #44 | | FY 2021-22 | 10,584.66 | 0.3373% | +38.16% | 49.48% | 2,883.80 | 0.0631% | +15.75% | 28.81% | +7,700.86 | #44 | | FY 2022-23 | 9,327.95 | 0.2576% | −11.87% | 48.26% | 3,530.82 | 0.0614% | +22.44% | 28.12% | +5,797.13 | #62 | | FY 2023-24 | 9,774.03 | 0.2701% | +4.78% | 48.84% | 3,713.71 | 0.0661% | +5.18% | 28.19% | +6,060.32 | #60 | | FY 2024-25 | 10,126.57 | 0.2734% | +3.61% | 46.81% | 4,150.84 | 0.0681% | +11.77% | 28.55% | +5,975.73 | #63 | - CAGR (7-year): exports 10.22%/yr, imports -0.29%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 9403 export-import analysis ### Consistent export growth: 10.22% CAGR over 7 years India's exports under HSN Sub-Chapter 9403 have grown at a compound annual rate of 10.22% over 7 fiscal years, rising from ₹5,647.03 Crore in FY 2018-19 to ₹10,126.57 Crore in FY 2024-25. ### HSN Sub-Chapter 9403 ranked #63 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9403 ranks #63 out of 1233 sub-chapters by total export value. Within Chapter 94, it ranks #1 of 6. By trade surplus, it ranks #61 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9403 exports The strongest single-year export movement for HSN Sub-Chapter 9403 was recorded in FY 2021-22, when exports surged by 38.16% over the prior year. ### India maintains a trade surplus of ₹5,975.73 Crore in HSN Sub-Chapter 9403 goods In FY 2024-25, India's exports of ₹10,126.57 Cr exceeded imports of ₹4,150.84 Cr, resulting in a trade surplus of ₹5,975.73 Crore — ranking #61 of 1233 by surplus magnitude. ### Import growth of -0.29% CAGR signals stable import dependency for Other furniture India's imports under HSN Sub-Chapter 9403 have grown at -0.29% CAGR, reaching ₹4,150.84 Crore in FY 2024-25. ### HSN Sub-Chapter 9403 contributes 46.81% of Chapter 94 exports — ranked #1 Among the 6 sub-chapters under Chapter 94, HSN Sub-Chapter 9403 ranks #1 by export value — accounting for 46.81% of the chapter's total exports in FY 2024-25. On the import side, it holds 28.55% share (rank #2). ## Related Sub-Chapters in Chapter 94 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 9403: Other furniture (this hsn sub-chapter) | ₹10,127 Cr | | #2 | [HSN Sub-Chapter 9404: Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) | ₹5,279 Cr | | #3 | [HSN Sub-Chapter 9405: Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) | ₹2,654 Cr | | #4 | [HSN Sub-Chapter 9401: Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) | ₹2,579 Cr | | #5 | [HSN Sub-Chapter 9406: Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) | ₹808 Cr | | #6 | [HSN Sub-Chapter 9402: Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) | ₹187 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 9401 | [Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) | | 9402 | [Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) | | 9404 | [Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) | | 9405 | [Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) | | 9406 | [Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) |