Wooden Furniture HSN Code: Classification for Wooden Chairs, Tables and Sofas

Updated: Jun 3, 2026 12 min read Madan Murari

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

9403

HSN Code Title

Other furniture

GST Rate

18%
-

8 Digit HSN Code Classification

-

HSN Code

94031010

HSN Code Title

Office Metal Furniture (Steel)

GST Rate

18%
-
-

HSN Code

94031090

HSN Code Title

Metal furniture of a kind used in offices : Other

GST Rate

18%
-
-

HSN Code

94032010

HSN Code Title

Metal Furniture Of Steel

GST Rate

18%
-
-

HSN Code

94032090

HSN Code Title

Metal Furniture

GST Rate

18%
-
-

HSN Code

94033010

HSN Code Title

Wooden office furniture

GST Rate

18%
-
-

HSN Code

94033090

HSN Code Title

Office wooden furniture

GST Rate

18%
-
-

HSN Code

94034000

HSN Code Title

Wooden furniture of a kind used in the kitchen

GST Rate

18%
-
-

HSN Code

94035010

HSN Code Title

Bedroom furniture: Bed stead

GST Rate

18%
-
-

HSN Code

94035090

HSN Code Title

Wooden bedroom furniture

GST Rate

18%
-
-

HSN Code

94036000

HSN Code Title

Wooden Furniture

GST Rate

18%
-
-

HSN Code

94037000

HSN Code Title

Plastic furniture

GST Rate

18%
-
-

HSN Code

94038010

HSN Code Title

Other Furniture (Cane/Osier/Bamboo/Similar)

GST Rate

18%
-
-

HSN Code

94038090

HSN Code Title

Bamboo/Rattan Furniture

GST Rate

18%
-
-

HSN Code

94038100

HSN Code Title

Other furniture and parts thereof -parts

GST Rate

18%
-
-

HSN Code

94038200

HSN Code Title

Bamboo furniture

GST Rate

12%
-
-

HSN Code

94038300

HSN Code Title

Rattan furniture

GST Rate

12%
-
-

HSN Code

94038900

HSN Code Title

Other furniture of cane, osier, bamboo, or similar materials

GST Rate

12%
-
-

HSN Code

94039000

HSN Code Title

Feather/Down Filled Quilts

GST Rate

18%
-
-

HSN Code

94039100

HSN Code Title

Parts

GST Rate

Of Wood
18%
-
-

HSN Code

94039900

HSN Code Title

Other Furniture & Furniture Parts

GST Rate

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.

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Frequently Asked Questions

Clear answers to common queries about this topic.

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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Madan Murari

Chartered Accountant

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!

MRN: 509164 Patna
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