The furniture hsn code is 9403 for tables, almirahs, beds, racks and cabinets, and 9401 for anything you sit on, such as chairs and sofas. GST on furniture is 18% for both headings, whatever the material. The one lower rate is 5% for furniture made wholly of bamboo, cane or rattan.
This page shows the 6 digit codes by material and use, the items that belong elsewhere (mattresses, plywood, fittings), and an invoice line. It is the hub for home goods, with links to mattresses, crockery, utensils, gift items and more.
Furniture: codes and GST rates
Item / HSN / GST- Office chairs, revolving chairs18%Swivel seats with height adjustment
- Sofas and sofa sets18%Upholstered seats
- Plastic chairs18%Seats of any material
- Wooden furniture: tables, beds, wardrobes18%Wooden furniture of all kinds
- Steel almirah, racks and office cabinets18%Metal furniture
- Office tables and workstations18%Metal or wood
- Furniture wholly of bamboo, cane or rattan5%Schedule I entry
- Parts of seats and furniture18%Parts follow the heading
- Mattresses18%Separate heading
Quick facts
HSN headings
9401 seats, 9403 other furnitureGST rate
18% (9% CGST + 9% SGST)Lower rate
5% for furniture wholly of bamboo, cane or rattanRate before the reform
18%; bamboo and cane furniture was 12%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
4421 for wooden furniture (that is other articles of wood)
Furniture hsn code list: 9401 and 9403
| Item | HSN | GST |
|---|---|---|
| Office chair, revolving chair | 9401 31 or 9401 39 | 18% |
| Sofa, sofa set | 9401 61 or 9401 71 | 18% |
| Plastic chair | 9401 80 | 18% |
| Bamboo or cane chair | 9401 | 5% if wholly of cane or bamboo |
| Metal office furniture, almirah | 9403 10 | 18% |
| Other metal furniture, racks | 9403 20 | 18% |
| Wooden office furniture | 9403 30 | 18% |
| Wooden kitchen furniture | 9403 40 | 18% |
| Wooden bedroom furniture, beds | 9403 50 | 18% |
| Other wooden furniture, tables | 9403 60 | 18% |
| Plastic furniture other than seats | 9403 70 | 18% |
| Parts of furniture | 9403 91 or 9403 99 | 18% |
Gst on furniture and the bamboo exception
Both 9401 (seats) and 9403 (other furniture) are in Schedule II at 18%. Schedule I has an entry for furniture made wholly of bamboo, cane or rattan, which is 5%. The word "wholly" matters: a sofa with a cane frame and a foam seat is not wholly of cane, so it stays at 18%.
Chair hsn code and gst rate
Seats go under 9401 even when they are made of plastic or steel. A revolving office chair is 9401 31 or 9401 39 depending on whether it has a wooden frame. Car seats are also 9401, but aircraft seats have a separate 5% entry. Parts of chairs, such as castor bases and gas lifts, follow 9401 at 18%.
Almirah hsn code and office furniture
Steel almirahs and filing cabinets used in offices are 9403 10. Steel racks and shelving for shops and godowns go under 9403 20. Wooden office tables are 9403 30. All are 18%.
Furniture items that use other headings
- Mattresses: 9404 at 18%; see mattress codes.
- Plywood, MDF and boards bought to make furniture: Chapter 44; see plywood codes.
- Hinges, handles and drawer channels: 8302 at 18%; see hardware codes.
- Other articles of wood, such as photo frames and hangers: 4414 or 4421.
- Built in modular kitchens fitted at site may be a works contract under SAC 9954.
Furniture hsn code and gst rate on an invoice
Sample line: Wooden office table, HSN 9403 30 10, qty 4, taxable value Rs 48,000. CGST 9% Rs 4,320. SGST 9% Rs 4,320. Total Rs 56,640.
A business can take credit of GST on furniture for its office, since furniture is a capital good and not blocked. When furniture moves in a truck with a value over Rs 50,000, the e-way bill carries the same HSN.
These codes give a broad picture of furniture classification today. Material and use can shift an item to another heading, and the Council can revise rates, so verify on the GST portal before billing and put any doubtful product to a GST practitioner or chartered accountant.
Frequently asked questions
What is the GST rate on furniture?
Furniture under 9401 and 9403 is taxed at 18%. Furniture made wholly of bamboo, cane or rattan is 5%.
What is the 9403 hsn code gst rate?
9403 covers other furniture and parts, such as tables, beds and almirahs, at 18%.
What is the chair hsn code?
Chairs and other seats are under 9401, at 18%. Revolving office chairs are 9401 31 or 9401 39.
What is the sofa hsn code?
Sofas are upholstered seats under 9401, usually 9401 61 for wooden frame sofas and 9401 71 for metal frame, at 18%.
What is the bed hsn code?
Wooden beds are 9403 50 and metal beds 9403 20, both at 18%. Mattresses are separate under 9404.