Wooden furniture is always a demanding sector in the Indian market. However, its traders need to know the correct HSN code and applicable GST rate. The table below presents the codes and tax rates of different types of wooden furniture at a glance.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision in 2025 |
| 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 | Other Furniture and Parts Thereof – Other Wooden Furniture | 94036000 | 18% | – | 15/11/2017 – 01/07/2017 | – |
| Other Furniture and Parts Thereof – Wooden Furniture of a Kind Used in The Bed Room: Other | 94035090 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Wooden Furniture of a Kind Used in the Bed Room | 940350 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Other Furniture and Parts Thereof – Wooden Furniture of a Kind Used in the Bed Room: Bedstead | 94035010 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Other Furniture and Parts Thereof – Wooden Furniture of a Kind Used in Offices: Cabinetware | 94033010 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Other Furniture and Parts Thereof – Wooden Furniture of a Kind Used in Offices: Other | 94033090 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Other Furniture and Parts Thereof – Wooden Furniture of a Kind Used in the Kitchen | 94034000 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Wooden Furniture of a Kind Used in Offices | 940330 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Seats (Other Than Those of Heading 9402), Whether or Not Convertible into Beds, And Parts Thereof Other Seats, With Wooden Frames: Upholstered | 94016100 | 18% | – | 15/11/2017 | – | |
| Seats (Other Than Those of Heading 9402), Whether or Not Convertible into Beds, and Parts Thereof Other Seats, With Wooden Frames: Other | 94016900 | 18% | – | 15/11/2017 | – | |
| Other Furniture and Parts Thereof Furniture of Plastics | 94037000 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Other Furniture and Parts Thereof Other Metal Furniture: Of Steel | 94032010 | 18% | – | 15/11/2017 – 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Wood Marquetry and Inlaid Wood; Caskets and Cases for Jewellery or Cutlery, and Similar Articles, of Wood; Statuettes and other Ornaments, of Wood; Wooden Articles of Furniture Not Falling in Chapter 94 | 4420 | 12% | – | 01/07/2017 | – |
| Wood and articles of wood; wood charcoal | Wood Marquetry and Inlaid Wood; Caskets and Cases for Jewellery or Cutlery, and Similar Articles, of Wood; Statuettes and Other Ornaments, of Wood; Wooden Articles of Furniture Not Falling in Chapter 94 – Other: Other | 44209090 | 12% | – | 01/07/2017 | – |
| Wood and articles of wood; wood charcoal | Wood Marquetry and Inlaid Wood; Caskets and Cases for Jewellery or Cutlery, And Similar Articles, of Wood; Statuettes And Other Ornaments, of Wood; Wooden Articles of Furniture Not Falling in Chapter 94 – Other : Wood Marquetry and Inlaid Wood | 44209010 | 12% | – | 01/07/2017 | – |
| Wood and articles of wood; wood charcoal | Wood Marquetry and Inlaid Wood; Caskets and Cases for Jewellery or Cutlery, and Similar Articles, of Wood; Statuettes and Other Ornaments, of Wood; Wooden Articles of Furniture Not Falling in Chapter 94 – Statuettes and Other Ornaments, of Wood | 44201000 | 12% | – | 01/07/2017 | – |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations | Polishes and Creams, for Footwear, Furniture, Floors, Coachwork, Glass or Metal, Scouring Pastes and Powders and Similar Preparations (Whether or Not In the Form of Paper, Wadding, Felt, Nonwovens, Cellular Plastics or Cellular Rubber, Impregnated, Coated) | 3405 | 18% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Sewing Machines, Other Than Book-Sewing Machines of Heading 8440; Furniture, Bases and Covers Specially Designed for Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : for Household Type Sewing Machines | 84523010 | 12% | – | 01/07/2017 | – |
| Miscellaneous articles of base metal | Base Metal Mountings, Fittings and Similar Articles Suitable for Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets and Similar Fixtures; Castors With Mounting | 83021090 | 18% | – | 15/11/2017 | – |
Conclusion
Knowing the HSN code and GST rate in the wooden furniture business helps in proper business planning, along with complying with legal rules. Billing according to the correct code reduces complexity and makes tax assessment easier. Therefore, traders should follow regularly updated information.
At Corpbiz, we simplify the process of GST registration for you. Also, we assist in GST return filing. For further insights and expert help, visit https://corpbiz.io/.
Frequently Asked Questions about HSN Codes for Wooden Furniture
What percentage of GST is applicable to wooden furniture?
Wooden furniture generally falls under HSN code 9403 with 18% GST. However, in some cases, 12% GST may be applicable on wooden ornaments or special products in a separate category. It will be easy for traders to know the correct rate if they always follow the government notifications.
What is the HSN code for furniture?
HSN code 9403 is mainly used for furniture. This includes various types of wooden and non-wooden furniture. For example, office, bedroom, kitchen, or living room furniture. There are codes under Chapter 44 for different categories of wooden decorative products.
Which HSN code is used for bedroom furniture?
HSN code 940350 is mainly applicable for bedroom furniture. This includes beds, cupboards, dressing tables, and other wooden furniture. Goods falling under this code are generally subject to 18% GST. Traders will use this code while preparing invoices.
What is the HSN code of wooden furniture used in offices?
HSN code 940330 is applicable for wooden furniture used in offices. This includes cabinets, desks, chairs, or other office-related wooden items. 18% GST is applicable on products under this code. Traders can avoid legal complications by classifying them correctly.
Which HSN code does wooden kitchen furniture fall under?
The HSN code 94034000 is applicable for wooden furniture used in kitchens. This code includes wooden cabinets or other kitchen furniture. Such products are generally charged 18% GST. Therefore, this code should be used in the invoice at the time of production or sale.
How much GST is applicable on wooden ornamental products?
Wooden ornamental products such as wooden statues, showpieces, inlay work, etc., generally fall under HSN code 4420 with 12% GST. Since these are not furniture, they are taxed as per the code of a separate chapter.
What is the HSN code for wooden sofas?
Wooden sofas or living room furniture fall under HSN code 9403. If it is a sofa with a wooden frame and is upholstered, then its code will be 94016100. And if it is a chair or sofa made of other types of wood, then 94016900 is applicable. 18% GST is applicable on these.
What is the HSN code of wooden showpieces or decorative items?
Wooden showpieces or decorative items fall under HSN code 44201000. This category includes wooden figurines or small decorative items. These products are generally subject to 12% GST. Traders should use the correct code separately from furniture.
Is the GST rate for wooden furniture always the same?
No, it is not always the same. 18% GST is applicable on ordinary wooden furniture such as chairs, tables, cupboards, etc. However, some special wooden products, such as showpieces or ornaments, may be subject to a 12% GST rate. Therefore, it is important to follow regular government updates.
What does HSN code 94016100 indicate?
HSN code 94016100 is mainly used for chairs or sofas with wooden frames and upholstered with mattresses or fabrics. These are considered upholstered seats. 18% GST is applicable on such furniture. Furniture showrooms usually create invoices using this code.
What are the products included in HSN code 44209090?
Products included in HSN code 44209090 are wooden ornaments or other wooden products, which are not considered furniture. For example, wooden boxes, small decorative items, etc., 12% GST is levied on such products. Traders use the code separately while selling them.
Which HSN code is applicable for wooden beds?
HSN code 94035010 is used for wooden beds or bedsteads. This is a category included in bedroom furniture and subject to 18% GST. It is important for furniture sellers to mention this code correctly when preparing invoices
Why is the correct code important when selling wooden furniture?
Using the correct HSN code allows traders to charge GST at the correct rate. Using the wrong code can lead to under- or over-taxation, which can lead to fines or legal problems. Therefore, it is very important to use the correct code for each furniture category.
How is the HS code of wooden furniture used in international trade?
The HS code of wooden furniture is used in international trade to identify products and levy duties. Although the codes may vary slightly from country to country, generally, wooden furniture is classified under 9403 according to the HS system. This is very important in terms of exports and imports.
What is the GST on wooden kitchen cabinets?
Wooden kitchen cabinets or other kitchen furniture fall under HSN code 94034000 with 18% GST. If kitchen furniture manufacturers and sellers use this code correctly, it makes invoice and return filing easier, and tax complications can be avoided.
Do wooden ornaments and furniture fall under the same code?
No, they do not. Wooden furniture is mainly classified under HSN code 9403. But wooden ornamental products like showpieces, statues, etc., are classified under HSN code 4420. Therefore, different GST rates (12% or 18%) apply to them.
Which code is used for wooden furniture polish?
HSN code 3405 is applicable for furniture polish, cream, or wax products. This includes various types of polishes or cleaners used on wooden furniture. Such products are generally subject to 18% GST. Traders will have to use a separate code if they sell them.
Which code does a wooden jewellery case fall under?
Wooden jewellery cases or cutlery boxes generally fall under HSN code 44209010/44209090. They are considered wooden articles or decorative items with 12% GST. They are classified separately from furniture.
Which products use HSN code 94037000?
HSN code 94037000 is mainly used for plastic furniture, not wooden furniture. However, while explaining the category of wooden furniture, many traders sell wooden and plastic products together. This is generally subject to 18% GST.
Why is it important for wooden furniture traders to know the GST code?
The trader will be able to charge tax at the correct rate by billing according to the correct HSN code. If the wrong code is given, there is a risk of tax evasion or additional tax. This can lead to fines and loss of customer confidence. Therefore, knowing the code is very important in running a business.
