Table HSN Code: Classification for Wooden, Office, and Dining Tables
Tables are used in homes, offices, restaurants and shops for work, dining and display. When these table products are sold, businesses must use the correct HSN code so that GST is charged properly and reports match with the invoice description.
Under GST, most wooden and engineered wood tables are covered under the furniture chapter. Using the right table HSN code helps avoid notices, supports input tax credit for buyers and keeps your books of accounts clean during audits.
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Table HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 20 |
| Section Title | Guide to HSN Section 20 |
| Section Description | MISCELLANEOUS MANUFACTURED ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 94 |
| Chapter Title | Furniture & Mattresses, with Lamps & Fittings |
| Chapter Description | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 9403 | Other furniture | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 94031010 | Office Metal Furniture (Steel) | 18% |
| 94031090 | Metal furniture of a kind used in offices : Other | 18% |
| 94032010 | Metal Furniture Of Steel | 18% |
| 94032090 | Metal Furniture | 18% |
| 94033010 | Wooden office furniture | 18% |
| 94033090 | Office wooden furniture | 18% |
| 94034000 | Wooden furniture of a kind used in the kitchen | 18% |
| 94035010 | Bedroom furniture: Bed stead | 18% |
| 94035090 | Wooden bedroom furniture | 18% |
| 94036000 | Wooden Furniture | 18% |
| 94037000 | Plastic furniture | 18% |
| 94038010 | Other Furniture (Cane/Osier/Bamboo/Similar) | 18% |
| 94038090 | Bamboo/Rattan Furniture | 18% |
| 94038100 | Other furniture and parts thereof -parts | 18% |
| 94038200 | Bamboo furniture | 12% |
| 94038300 | Rattan furniture | 12% |
| 94038900 | Other furniture of cane, osier, bamboo, or similar materials | 12% |
| 94039000 | Feather/Down Filled Quilts | 18% |
| 94039100 | Parts | Of Wood | 18% |
| 94039900 | Other Furniture & Furniture Parts | 18% |
* GST rates may vary based on the latest GST notifications
What is the HSN Code for Tables?
In GST, most wooden, engineered wood and MDF tables are classified under HSN 94036000. This code covers other wooden furniture, which includes study tables, office tables, dining tables and similar wooden furniture items.
If a table is made mainly of wood or wood based boards and is used as furniture, it generally falls in this HSN category. Metal or plastic tables may use other furniture codes, but for normal wooden tables 94036000 is widely used in trade practice.
How Wooden and Dining Tables Are Classified under HSN
Wooden dining tables used in homes, cafés or restaurants are also treated as wooden furniture. Even when they come as part of a dining set with chairs, the table portion will normally be classified under the same furniture heading.
Businesses should describe the item clearly on the invoice, for example Wooden dining table with four chairs, and then apply the same HSN code to all similar supplies so that GST returns stay consistent.
The HSN Code for Office Tables
Office tables, workstations and study desks made of wood or engineered boards usually follow the same 94036000 furniture code. Whether the table is used in a corporate office, school or home office, the basic classification does not change if the construction and material are similar.
If a table is a special industrial worktable with built in machinery or instruments, a different chapter may apply. For normal office use, however, it is treated as standard wooden furniture for GST.
GST on Table Products
Most wooden furniture including tables attracts 18% GST in the regular slab. This rate is applied on the taxable value shown in the invoice and the same rate is reflected in GSTR 1 and GSTR 3B.
Businesses should keep supporting documents such as purchase invoices, product catalogues and photographs so that, if required, they can show that the chosen HSN code and GST rate match the actual nature of the table supplied.
