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.
What is the HSN Code for Wooden Furniture?
Furniture has a separate chapter in HSN. Within this chapter, there are different headings for seats, other wooden furniture, and parts. Wooden chairs, tables and sofas are classified based on how they are constructed and used.
Here is an example table for wooden furniture.
| Product name | HSN code | Product description | Typical GST rate* |
|---|---|---|---|
| Wooden chairs | 9401 | Wooden seats with or without upholstery | 18% |
| Wooden tables | 9403 | Wooden dining, study, office or center tables | 18% |
| Wooden sofas | 9401 | Wooden framed sofas and sofa sets with cushions | 18% |
*Rates are indicative. Please refer to latest GST rate schedule.
Seats like chairs and sofas often fall under the seating heading, while other furniture like tables and cupboards use the "other furniture" heading.
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.
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Frequently Asked Questions
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What is the HSN code for wooden chairs?
Wooden chairs normally fall under the seating heading, generally mapped to HSN 9401 for seats.
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How are wooden tables classified under HSN?
Tables are usually classified under the "other furniture" heading, commonly in the 9403 HSN group for wooden tables and similar items.
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Are wooden sofas categorized separately under HSN?
Wooden sofas are also seats, so they usually remain in the same heading as other seats like chairs, even though the design is different.
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How does GST apply to wooden furniture products?
Wooden furniture often attracts a standard GST rate around the higher slab for consumer durables. Actual rate should be checked from the latest GST notification.
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Can wooden furniture made from different types of wood have different HSN codes?
The type of wood generally does not change the HSN code. It may change product value, but the classification remains under wooden furniture.