Furniture HSN Code 9403: GST Rate for Wooden & Metal Furniture
What is HSN Code 9403?
HSN Code 9403 pertains to “Other Furniture and Parts Thereof,” covering a wide variety of furniture items made of wood, metal, and other materials that do not fall under specific furniture categories like seating or mattresses. It includes office furniture, bedroom and kitchen furniture, and furniture made from plastics, cane, rattan, or bamboo.
GST Rates & Exemptions for HSN Code 9403
Furniture under HSN 9403 is taxed at GST rates of either 12% or 18%, depending on the product type and use case as detailed below. Earlier, 28% was applicable to many items, but GST reforms have rationalized rates for better compliance and affordability.
Table Notes
- Rates shown are applicable from 01/07/2017, with historical rate revisions noted.
- The GST rate applies to both finished furniture and component parts listed under sub-codes.
- Both intra-state and inter-state GST are governed consistently under these rates.
GST Rates Applicable Under 9403
Sub-HSN Code | Description | GST Rate (%) | Notes |
940310 | Metal Furniture of a Kind Used in Offices | 12 / 18 | Includes steel office furniture |
94031010 | Metal Furniture – Steel Office Furniture | 12 / 18 | Specific for steel furniture |
94031090 | Other Metal Furniture Used in Offices | 12 / 18 | Non-steel metals |
940320 | Other Metal Furniture | 12 / 18 | Cabinets, lockers, racks |
94032010 | Other Metal Furniture – Steel | 12 / 18 | Steel-based items |
94032090 | Other Metal Furniture – Other Metals | 12 / 18 | Aluminum, iron-based items |
940330 | Wooden Furniture Used in Offices | 12 / 18 | Desks, cabinets, storage units |
94033010 | Wooden Furniture – Cabinetware | 12 / 18 | Wood cabinets |
94033090 | Other Wooden Office Furniture | 12 / 18 | Other office wood furniture |
94034000 | Wooden Furniture Used in Kitchens | 12 / 18 | Kitchen cabinets, counters |
940350 | Wooden Furniture Used in Bedroom | 12 / 18 | Beds, cupboards, wardrobes |
94035010 | Wooden Furniture – Bed Stead | 12 / 18 | Bed frames |
94035090 | Other Wooden Bedroom Furniture | 12 / 18 | Dressers, nightstands |
94036000 | Other Wooden Furniture | 12 / 18 | Tables, benches |
94037000 | Furniture Made of Plastics | 12 / 18 | Plastic chairs, tables |
94038010 | Other Furniture of Cane, Bamboo, Osier | 12 / 18 | Wicker furniture, bamboo sets |
94039000 | Parts of Other Furniture | 12 / 18 | Replacement parts |
What’s Included in 9403 Furniture?
HSN 9403 encompasses diverse furniture categories mainly used in offices, kitchens, bedrooms, and other spaces. Both metal and wooden furniture types are included, plus items made from bamboo, cane, rattan, and plastics. Component parts such as wooden panels, metal frames, and fittings also fall under this classification.
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Key Exemptions Under GST for 9403
Typically, no outright GST exemptions apply under HSN 9403. However, specific furniture supplied to government-approved affordable housing projects or designated institutions may be exempt or taxed at concessional rates subject to official notification. Most commercial and retail furniture sales carry GST at either 12% or 18%.
Input Tax Credit (ITC) Rules for Furniture
Businesses registered under GST can claim ITC on furniture purchases under HSN 9403 if these are used for business premises, resale, or furnishing projects. Personal-use purchases or items for residential properties generally do not qualify for ITC.
GST on Furniture Billing: Practical Scenarios
- An office supplier issues GST invoices with HSN 940310 for steel desks, charging either 12% or 18% GST based on product classification.
- A retailer selling wooden kitchen cabinets bills under HSN 940340 with applicable GST.
- A contractor incorporating rattan or bamboo furniture into a government project applies notified GST rates accordingly.
Common Mistakes in Furniture GST
- Using incorrect HSN codes leading to wrong GST rate application.
- Confusing rate slabs between metal and wooden furniture components.
- Charging GST on exempt contractual supplies without verification.
- Failing to maintain proper GST invoices affecting ITC claims.
Conclusion
HSN Code 9403 standardizes the tax treatment of diverse wooden, metal, and other furniture items with clear 12% and 18% GST slabs. Keeping abreast of specific sub-categories ensures accurate billing, smooth compliance, and optimal tax management in 2025=26.
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FAQs: HSN Code 9403 & Furniture GST
What is HSN 9403?
It includes other furniture and parts made of metal, wood, plastics, bamboo, cane, and similar material types used in offices, homes, and commercial spaces.
What’s the GST rate on furniture under HSN 9403?
Furniture under HSN 9403 is taxed at either 12% or 18% depending on classification and type as per 2025 GST rules.
Can ITC be claimed on furniture purchases under 9403?
Yes, if furniture is used for registered business purposes, ITC can be claimed with proper invoices.
Are there any GST exemptions for furniture under 9403?
Exemptions are limited mainly to government-specified projects or charitable use; regular commercial furniture sales attract applicable GST rates.