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.
HSN code and GST rate for common table products
| Product | Description | HSN code | Typical GST rate |
|---|---|---|---|
| Wooden dining table | Solid wood or engineered wood dining table used in homes or restaurants. | 94036000 | 18% |
| Office work table | Wooden or MDF office table or workstation used in offices and shops. | 94036000 | 18% |
| Study table | Small wooden study or writing table used in homes or schools. | 94036000 | 18% |
| Conference table | Large wooden meeting or conference table used in board rooms. | 94036000 | 18% |
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.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
-
What is the HSN code for wooden tables?
Most wooden tables, including dining, office and study tables, are generally classified under HSN 94036000 as other wooden furniture for GST purposes.
-
Are dining and office tables classified separately under HSN?
Dining tables and office tables made of similar wooden materials normally come under the same furniture heading 94036000. The usage location alone does not change the HSN code.
-
How does GST apply to table products?
Table products covered by the furniture heading usually attract 18% GST. The tax is charged on the invoice value and must be reported with the same HSN code in GSTR 1 and GSTR 3B.
-
Can the size or material of the table affect the HSN code?
Yes. Very small side tables made of metal or plastic, or worktables with built in machinery, may fall under different headings. For regular wooden tables, the size does not change the HSN, but a change in main material can.
-
How are custom-designed tables categorized under HSN?
Custom tables are classified based on their main material and use. A custom wooden table is still treated as wooden furniture under 94036000, provided it functions like a normal table and does not contain special machinery.