HSN Code for Furniture with GST Rate 2026: Wooden, Steel & Office

The HSN code for furniture is 9403 for tables, beds, cupboards, wardrobes, kitchen cabinets, office desks and most other furniture, and 9401 for chairs, sofas and other seats. Mattresses and bedding are 9404. Furniture under 9401 and 9403 attracts 18% GST (Schedule II, S. Nos. 610 and 612 of Notification 9/2025-Central Tax (Rate)), except furniture wholly made of bamboo, cane or rattan under 9403, which is at 5%.

This page gives the eight-digit codes by material and use, explains the chair-or-table split that most sellers get wrong, covers mattresses, plywood and hardware, and answers the questions furniture makers, dealers, interior contractors and offices ask about rates, input tax credit and installation.

HSN codes for furniture (heading 9403)

The search box above lists every line under 9401, 9403 and 9404 with its rate and the notification entry.

HSN codes for chairs, sofas and seats (heading 9401)

Bamboo and cane chairs are at 18%, not 5%. The 5% entry (Schedule I, S. No. 490) names only heading 9403: "furniture wholly made of bamboo, cane or rattan". Seats are heading 9401, which Schedule II, S. No. 610 covers at 18% in full. So a cane table is 5%, while the matching cane chair is 18%. Many lists online show both at 5%, or both at the old 12%.

Chair or table: the split that decides the heading

Most furniture sellers put everything under 9403. That is wrong for anything you sit on:

• Anything designed for sitting goes to 9401: chairs, sofas, stools, benches, recliners, office revolving chairs and car seats. This holds even if the seat is part of a set.
• Everything else goes to 9403: tables, beds, wardrobes, cabinets, shelves, desks, TV units, shoe racks.
• A dining set of one table and six chairs is usually invoiced as two lines: the table under 9403 60 00 and the chairs under 9401 69 00 or 9401 61 00. Both are at 18%, but showing one code for the set misreports the HSN summary.
• A sofa-cum-bed is a seat convertible into a bed: 9401 41 or 9401 49, not a bed under 9403 50.
• A bed with a storage box is still a bedstead, 9403 50 10.

Material decides the sub-heading within each heading: wood, metal, plastic, or bamboo, cane and rattan. The type of wood (sheesham, teak, mango) does not change the code, only the value.

Five questions to find the right furniture code

1. Is it for sitting? If yes, it is 9401. If it is a hospital bed, operating table, dentist's chair or barber's chair, it is 9402 instead.
2. Is it a mattress, quilt, pillow or cushion? Then 9404, not furniture.
3. What is it mainly made of? Metal, wood, plastic, or bamboo, cane and rattan each have their own sub-heading. For mixed materials, the material that gives the item its essential character decides: a steel-frame table with a glass top is usually metal furniture.
4. Where is it used? Only metal and wooden furniture split by use: office (9403 10, 9403 30), kitchen (9403 40) and bedroom (9403 50). Everything else wooden goes to 9403 60.
5. Is it wholly bamboo, cane or rattan, and not a seat? Only then does the 5% rate apply. One metal leg or a plywood top means it is not "wholly" bamboo or cane.

GST rate on furniture in 2026

• July 2017 to November 2017: most furniture was at 28%.
• From 15 November 2017: the GST Council moved furniture to 18%.
• From 22 September 2025: the GST 2.0 reform kept furniture under 9401 and 9403 at 18%, and cut furniture wholly of bamboo, cane or rattan under 9403 to 5% (it was 12% before). Wooden articles of furniture that do not fall in Chapter 94 are at 5% under heading 4420.

Within the state, 18% is 9% CGST and 9% SGST; for buyers in another state, 18% IGST. A ₹40,000 sofa set (before tax) carries ₹7,200 GST.

Mattresses, pillows and bedding (heading 9404)

The ₹2,500 test on quilts works like the clothing rule: per piece, on the sale value before GST. Coir mattresses are expressly left out of the 5% coir entry, so they stay at 18%.

Plywood, boards, hardware and other inputs

For a furniture maker at 18%, input and output rates match, so credit flows evenly. A bamboo or cane furniture maker selling at 5% while buying hardware, polish and services at 18% can build up credit and may claim an inverted duty refund under Section 54(3).

Furniture-related services and their SAC codes

Modular furniture, interiors and works contracts

Interior work raises a question that affects both the rate and the buyer's credit: is it a sale of furniture, or a works contract on a building?

• Movable furniture supplied and assembled at site (a modular wardrobe that can be unbolted and moved, office workstations, loose furniture): a supply of goods under 9403, with installation as part of the supply. 18%.
• Built-in work that becomes part of the building (wall-to-wall wardrobes fixed into the structure, false ceilings, panelling, fixed reception counters): a works contract service on immovable property, SAC 9954, at 18%.
• Turnkey interior projects combining both: usually one works contract for the whole job, unless the contract and invoice clearly separate loose furniture from civil and fixed work.

The rate is 18% in each case, but the buyer's credit differs. A business can claim credit on movable office furniture as capital goods. Credit on a works contract for building or fitting out its own premises is blocked under Section 17(5)(c), to the extent the work is capitalised as immovable property. Splitting the invoice correctly between loose furniture and fixed work lets the client claim what it is entitled to.

Can a business claim input tax credit on furniture?

• Office furniture for business use: yes, as capital goods, if the invoice is in the business's name and GSTIN and appears in GSTR-2B. If you claim depreciation on the GST portion under the Income-tax Act, you cannot also claim the credit (Section 16(3)).
• Furniture for a director's or partner's home: no; it is personal use.
• Furniture for a guest house or hotel that charges GST on rooms: yes, as it is used for taxable supplies.
• Fixed interiors capitalised as building: blocked under Section 17(5)(c) and (d).
• Composition dealers: cannot claim credit at all.

Furniture makers: job work, carpenters and stock transfers

• Sending parts to a job worker (for polishing, upholstery or veneering) does not need GST if done under a delivery challan as per Section 143. The goods must come back within one year. An e-way bill is still needed if the value is above ₹50,000.
• Unregistered carpenters: buying labour from an unregistered carpenter does not attract reverse charge for most businesses, because the general reverse charge on purchases from unregistered persons applies only to notified cases. The carpenter's charge is simply a cost without credit.
• Contract manufacturing for a brand on the brand's own material is a service under SAC 998891 at 18%, not a sale of furniture.
• Showroom in another state: sending furniture from the factory to your own showroom in another state is a taxable supply between two registrations of the same PAN, at 18% IGST, valued as per Rule 28.

Second-hand, antique and rented furniture

A dealer in used furniture who buys from individuals and resells without changing its nature can pay GST only on the margin, under Rule 32(5) of the CGST Rules, provided no input tax credit was taken on the purchase. If the dealer restores or re-upholsters it significantly, the margin scheme may not apply and GST is due on the full price. Antiques over 100 years old are classified under Chapter 97, not 94. Renting furniture to offices or tenants is a service under SAC 997323 at 18%; the rental agency can claim credit on the furniture it buys to rent out.

Furniture for schools, hospitals and hotels

• Hospital furniture such as hospital beds with mechanical fittings, examination tables and operating tables is 9402, at 18%. Ordinary beds and chairs used in a hospital remain 9403 or 9401.
• School furniture (desks, benches) is ordinary furniture at 18%. There is no separate lower rate for educational use.
• Hotel furniture is at 18%, and a hotel that charges GST on rooms can take credit on it.
• Government orders: the rate does not change for government buyers. A supply to a government department above ₹2.5 lakh attracts TDS at 2% under Section 51, which the department deducts and deposits.

Worked example: a furniture showroom bill

Delivery and assembly charged by the shop on the same invoice are part of the value of the goods under Section 15, not a separate service. Most showrooms show them on their own line at 18%, the rate of the main items. The consignment is above ₹50,000, so the shop must generate an e-way bill before the truck leaves.

E-way bills for furniture deliveries

Furniture is bulky and usually moves by tempo or truck, so e-way bills come up on almost every large order:

• An e-way bill is needed when the consignment value, including GST, exceeds ₹50,000. Some states apply a different limit for movement within the state, so check your state's notification.
• The HSN on the e-way bill must match the invoice line by line. A showroom that bills chairs under 9401 but puts 9403 for the whole load on the e-way bill can face a detention notice.
• Goods sent for display at an exhibition, or on approval to a customer, move on a delivery challan with an e-way bill, and the tax invoice is raised when the sale happens.
• Furniture returned by a customer also needs an e-way bill for the return trip if above the limit.

Selling furniture online and across states

• Marketplaces: deduct TCS at 0.5% under Section 52. Use the right code on each listing: a seller who lists chairs under 9403 repeats the mistake on every invoice.
• Inter-state delivery: IGST at 18%, even if the showroom bills the same item with CGST and SGST locally.
• Returns: a credit note within the Section 34 time limit reduces your tax for the month it is issued.
• Exports: India exports handicraft and wooden furniture from Jodhpur, Saharanpur and other clusters. Exports are zero-rated under a Letter of Undertaking or with IGST refund. Use the full eight-digit code on the shipping bill.

Common mistakes in GST on furniture

Chairs and sofas billed under 9403

Seats are 9401. The rate is the same, but the HSN summary and e-way bills carry the wrong code, and a cane chair billed with the cane table at 5% short-pays tax.

Bamboo or cane furniture at 12%

The 12% rate ended on 21 September 2025. Furniture wholly of bamboo, cane or rattan under 9403 is now 5%. If metal frames or other materials make up part of it, it is not "wholly" bamboo or cane, and 18% applies.

Credit on fit-outs of own office

Credit on fixed interiors that become part of the building is blocked. Loose furniture bought on a separate invoice is not.

One code for the whole showroom

Furniture, mattresses, curtains and lamps each have their own headings (9403, 9404, 6303, 9405). Set each product's code in the item master.

GST registration for furniture businesses

A furniture shop or maker supplying only goods must register once turnover crosses ₹40 lakh a year (₹20 lakh in some special category states). A business that also does carpentry or repair work is a mixed supplier, and the limit is ₹20 lakh. Online and inter-state sellers must register from the start. Our GST registration service handles the application, and our tax consultants help furniture makers and interior contractors with classification, credit and returns. Search any other item in the HSN code finder or check rates in the GST rate finder.

Official sources: CBIC rate notifications (Notification 9/2025-Central Tax (Rate), Schedule I S. Nos. 490 to 493 and Schedule II S. Nos. 610 to 613) · GST portal: Search HSN Code.