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Key Highlights
- Different types of furniture attract different GST rates between 12% and 18%. The specific rate depends on the material and purpose of the furniture.
- Furniture is categorised under HSN codes from 9401 to 9403, covering seats, office furniture, and household furniture. Proper classification ensures accurate GST compliance.
- While ready-made furniture is taxed at standard rates, custom-made or carpenter-made furniture may attract different tax rates based on the nature of the contract and raw materials used.
If you are planning to set up your dream home or a new office space, you will naturally pick out suitable furniture. Be it tables, chairs, storage units, and decorative pieces, each adds to your space's aesthetic and functionality.But have you ever wondered how these furniture items are taxed in India? The Goods and Services Tax (GST) has streamlined the taxation system, but it’s essential to understand how it applies to furniture.Knowing the tax implications can be challenging, as various furniture items are assigned different GST rates and Harmonised System of Nomenclature (HSN) codes. This blog will break down the GST rates and HSN codes applicable to ‘Other Furniture.'
HSN Code and GST Rates for Old Furniture Under Chapter 94
Here's the table detailing the applicable GST and HSN codes for old furniture under Chapter 94:
| Description | HSN Code | Rate (%) | Rate Revision |
| Other furniture And its parts thereof | 9403 | 12/18 | 12% has replaced 28% 18% |
| Metal furniture designed for use in offices | 940310 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its parts – metal office furniture made of steel. | 94031010 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – metal office furniture: Other | 94031090 | 12/18 | 12% has replaced 28% 18% |
| Other metal furniture | 940320 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its parts – other metal furniture made of steel | 94032010 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – other metal furniture: Other | 94032090 | 12/18 | 12% has replaced 28% 18% |
| Wooden furniture designed for use in offices | 940330 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – wooden office furniture: cabinet ware | 94033010 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – wooden office furniture: Other | 94033090 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its parts – Wooden furniture designed for use in the kitchen | 94034000 | 12/18 | 12% has replaced 28% 18% |
| Wooden furniture designed for use in the bedroom | 940350 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its parts – wooden furniture designed for use in the bedroom, including bedsteads | 94035010 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its parts – wooden furniture designed for bedroom use: others. | 94035090 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its parts – Other wooden furniture | 94036000 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its parts – furniture made of plastic | 94037000 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – furniture made from various materials, including cane, osier, bamboo, or similar substances: wickerwork or bamboo furniture | 94038010 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – furniture made from various materials, including cane, osier, bamboo, or similar materials: others. | 94038090 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – furniture made from various materials, including cane, osier, bamboo, or similar substances crafted from bamboo or rattan. | 94038100 | 12/18 | 12% has replaced 28% 18% |
| Of bamboo | 94038200 | 12/18 | 12% has replaced 28% 18% |
| Of rattan | 94038300 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – furniture made from various materials, including cane, osier, bamboo, or similar materials: other | 94038900 | 12/18 | 12% has replaced 28% 18% |
| Other furniture and its components – parts | 94039000 | 12/18 | 12% has replaced 28% 18% |
Understanding GST on Furniture Made Simple
Knowing the GST rates and furniture HSN codes ensures pricing transparency and compliance with tax laws. Whether buying for a home or office, understanding these classifications and using a GST Calculator helps make informed decisions.The reduced tax rates make furniture purchases more affordable than before. Staying updated with GST revisions can also help businesses and consumers plan better.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the HSN code for general furniture and its parts?
The HSN code for general furniture and its parts is 9403. This category includes various items used in homes and offices. To make furniture more affordable, the GST rate for this category was revised from 28% and 18% to a uniform 12%.
What is the HSN code for metal office furniture?
The HSN code for metal furniture designed for office use is 940310. This includes desks, chairs, and storage units made of metal. The GST rate for this category was revised to 12%, replacing the previous 28% and 18% rates.
What is the HSN code for metal office furniture made of steel?
Metal office furniture specifically made of steel falls under the HSN code 94031010. This category covers steel-based office desks, chairs, and filing cabinets. The revised GST rate for this category is 12% instead of 28% or 18%.
What is the HSN code for other types of metal office furniture?
Other types of metal office furniture that do not fall under steel-based furniture have the HSN code 94031090. This includes metal desks, cabinets, and other office equipment. The applicable GST rate is 12% after the recent tax revision.
What is the HSN code for metal furniture used outside offices?
The HSN code for other metal furniture, including home and commercial metal furniture, is 940320. This covers metal furniture not specifically designed for office use. The GST rate is 12%, reduced from the earlier 28% and 18%.
What is the HSN code for steel-based metal furniture?
Steel-based other metal furniture falls under the HSN code 94032010. This includes steel furniture designed for various settings. The revised GST rate is 12%, down from the earlier higher slabs.
What is the HSN code for metal furniture, excluding steel?
Metal furniture, excluding steel, classified as 'other metal furniture', has the HSN code 94032090. The GST rate for this category was revised to 12% to lower the tax burden.
What is the HSN code for wooden office furniture?
Wooden office furniture, such as desks and chairs, falls under the HSN code 940330. The GST rate has been reduced to 12%, making it more affordable than earlier rates of 28% and 18%.
What is the HSN code for wooden office cabinets?
Wooden office furniture, such as desks and chairs, falls under the HSN code 940330. The GST rate has been reduced to 12%, making it more affordable than earlier rates of 28% and 18%.
What is the HSN code for other wooden office furniture?
Other wooden office furniture not falling under the cabinetware category has the HSN code 94033090. This includes tables, chairs, and other wooden office equipment, all taxed at 12% GST.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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