Furniture HSN Code 9403 and GST Rate
Furniture of wood, metal, plastic or other materials, and seats and chairs.
- HSN code
- 9403
- GST rate
- 18%
- Chapter
- 94: Furniture, bedding and lamps
- Before 22 Sep 2025
- No change
What is the HSN code for furniture?
Furniture falls under HSN 9403, in chapter 94 (Furniture, bedding and lamps).
Furniture is heading 9403 and seats, chairs and sofas are 9401, both at 18%. Furniture wholly of bamboo, cane or rattan was cut to 5%. Medical furniture such as hospital beds is heading 9402.
| Code | Description |
|---|---|
| 940330 | Wooden furniture of a kind used in offices |
| 940360 | Other wooden furniture (beds, wardrobes, tables) |
| 940320 | Other metal furniture |
| 940370 | Furniture of plastics |
| 940130 | Swivel seats with variable height (office chairs) |
| 940161 | Upholstered seats with wooden frames (sofas) |
GST rate on furniture
The GST rate on furniture is 18%. 18% on furniture and seats. Furniture wholly made of bamboo, cane or rattan is 5% since 22 September 2025.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9403 |
| Above Rs 5 crore | 6 on every invoice | 940330, 940360, 940320 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 94 |
Sample GST invoice line for furniture
Here is how a line for furniture looks on a tax invoice within one state: 4 × piece at Rs 12,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Furniture | 9403 | 4 × piece | 12,000.00 | 48,000.00 | 4,320.00 | 4,320.00 | 56,640.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 8,640.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 94 at a glance
Chapter 94 (Furniture, bedding and lamps) covers: Furniture, mattresses, cushions, lamps and lighting fittings and prefabricated buildings.
Related HSN codes
Products often bought, sold or invoiced together with furniture:
Frequently asked questions
What is the HSN code for furniture?
Furniture falls under HSN 9403: furniture of wood, metal, plastic or other materials, and seats and chairs. Common 6 digit codes are 940330 for wooden furniture of a kind used in offices and 940360 for other wooden furniture (beds, wardrobes, tables).
What is the GST rate on furniture?
18% on furniture and seats. Furniture wholly made of bamboo, cane or rattan is 5% since 22 September 2025.
How many digits of the furniture HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9403 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 940330, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.