---
title: "Wooden Furniture HSN Code – Learn the Classification for Wooden Produc"
description: "Discover the HSN code for wooden furniture, including chairs, tables, and sofas, and understand how GST impacts the classification."
canonical: "https://busy.in/hsn/wooden-furniture-hsn-code/"
author: "Madan Murari"
published: "2025-12-02T12:00:00.000Z"
category: "HSN"
---

# 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.

## Wooden Furniture HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

### Section

|  | Section No | Section Title | Section Description |  |
| --- | --- | --- | --- | --- |
|  | 20 | Guide to HSN Section 20 | MISCELLANEOUS MANUFACTURED ARTICLES |  |

### Chapter

|  | Chapter No | Chapter Title | Chapter Description |  |
| --- | --- | --- | --- | --- |
|  | 94 | Furniture & Mattresses, with Lamps & Fittings | 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.

## About the author

**Madan Murari**

Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!

## Frequently asked questions

### What is the HSN code for wooden chairs?

Wooden chairs normally fall under the seating heading, generally mapped to HSN 9401 for seats.

### 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.

### 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.

### 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.

### 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.

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