Almirah HSN Code

Understand Almirah HSN Code and GST Implications

Almirahs, essential furniture pieces for storage in homes and offices, are subject to specific classifications under the Harmonized System of Nomenclature (HSN) for taxation purposes in India. This blog post aims to clarify the HSN codes applicable to almirahs and their corresponding Goods and Services Tax (GST) rates based on the provided data.

Explore HSN Codes for Almirahs

The HSN system categorizes goods for international trade and taxation. In India, this system is used to determine the applicable GST rates. Based on the provided data, different types of almirahs may fall under various HSN codes depending on the material and intended use:

• Wooden Bedroom Furniture (Including Almirahs): 94035090
• Furniture of Other Materials (Including Cane, Osier, Bamboo, etc., which might include some types of almirahs): 94038900

It’s important to note that the classification depends on the primary material used in the construction of the almirah and its specific design and intended use.

Know the Applicable GST Rate on Almirahs

The data indicates different GST rates based on the material of the almirah:

• Wooden Bedroom Furniture (HSN 94035090): 18% GST
• Furniture of Other Materials (HSN 94038900): 12% GST (revised from an earlier rate)

The effective date for the current rates is 15/11/2017, which was a revision from the initial rate of 1/07/2017 for the “Other Materials” category. No CESS is mentioned for these categories. This highlights that the GST rate on almirahs can vary based on the material used in their construction.