Wooden Furniture HSN Code: Classification for Wooden Chairs, Tables and Sofas
Wooden furniture is used in homes, offices, hotels and restaurants. Common items include wooden chairs, tables, beds, and sofas. Under GST, wooden furniture needs to be classified under the correct HSN code so that GST rate and input tax credit are handled properly.
Carpenters, small furniture workshops and large furniture brands all must understand the wooden furniture HSN codes.
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Wooden Furniture 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
How Wooden Chairs and Tables Are Classified under HSN?
Wooden chairs are:
- Seats with a back, with or without arms
- Used in dining rooms, offices, cafes and homes
- Made wholly or mainly of wood
They are mapped to the HSN heading for seats. Wooden tables, however, are not seats and are classified under the "other wooden furniture" heading.
Important points:
- The presence of cushion or upholstery does not change the wooden chair heading
- Folding chairs and fixed chairs are usually still in the same group
- Tables may be dining, coffee, side or study tables but remain in the furniture heading for wooden tables
The HSN Code for Wooden Sofas and Other Wooden Furniture
Wooden sofas have a wooden frame and usually cushioned seats and back. They are treated as seats, so they fall under the same heading as chairs in most cases.
Other wooden furniture, such as:
- Wooden cupboards
- TV units
- Wooden beds
- Sideboards and cabinets
All come under the main wooden furniture heading for items that are not seats.
GST on Wooden Furniture Products
Under GST, wooden furniture usually attracts a standard mid to higher slab of GST.
Key points for businesses:
- Use the correct HSN on price tags, invoices and e way bills
- Claim ITC on inputs like timber, plywood, polish and hardware used for manufacturing
- Distinguish between seats and non seat furniture for accurate HSN reporting
This helps avoid disputes during audits and gives clear reporting in GSTR 1 and 3B.
