Dining table HSN Code : Applicability, HSN Code and GST Rate on Dining table

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Articles of iron or steel	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other	73239190	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other	73239490	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Ghamellas	73239410	18%	–	25/01/2018	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Enamelled	73239200	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves	73231000	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Other : Other Utensils	73239920	18%	–	01/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of	84145120	18%	–	15/11/2017	–
Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of A	84145110	18%	–	15/11/2017	–
Aluminium and articles thereof	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A	76152010	12%	–	15/11/2017 – 1/07/2017	–
All Goods [Other Than Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils]	7615	18%	–	15/11/2017	–
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	Knives With Cutting Blades, Serrated Or Not (Including Pruning Knives), Other Than Knives Of Heading 8208, And Blades Therefor – Other : Table Knives Having Fixed Blades	82119100	18%	–	01/07/2017	–
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement	Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water	250100	Nil	–	01/07/2017	–
Glass and glassware	Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) Of Glass-Ceramics	70131000	18%	–	01/07/2017	–
Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Drinking Glasses Other Than Of Glass-Ceramics : Of Lead Crystal	70132100	18%	–	01/07/2017	–
Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Stemware Drinking Glasses, Other Than Of Glass-Ceramics: — Other	70132800	18%	–	01/07/2017	–
Other made up textile articles; sets; worn clothing and worn textile articles; rags	Table Cloth And Table Covers – Other Than Handloom	63049249	12%	–	15/11/2017 1/07/2017	–
Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Other: Of Other Textile Materials	63029900	12%	–	15/11/2017 1/07/2017	–
Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Table Linen, Knitted Or Crocheted: Of Cotton	63024030	12%	–	15/11/2017 1/07/2017	–
Ii. Sets Consisting Of Woven Fabric And Yarn, Whether Or Not With Accessories, For Making Up Into Rugs, Tapestries, Embroidered Table Cloths Or Serviettes, Or Similar Textile Articles, Put Up In Packingsfor Retail Sale(Sale Value Not Exceeding Rs. 1000 Per Piece)	6308	5%	–	01/07/2017	–
Toys, games and sports requisites; parts and accessories thereof	Video Game Consoles And Machinbes, Articals Of Funfair, Table Or Parlour Games, Including Pintables, Billiards, Special Tables For Casino Games And Automatic Bowling Alley Equipment	9504	18%	–	01/01/2019 1/01/2019 1/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Articles of iron or steel

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other

73239190

18%

–

01/07/2017

–

73239490

18%

–

01/07/2017

–

73239410

18%

–

25/01/2018

–

73239200

18%

–

01/07/2017

–

73231000

18%

–

01/07/2017

–

73239920

18%

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of

84145120

18%

–

15/11/2017

–

Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of A

84145110

18%

–

15/11/2017

–

Aluminium and articles thereof

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A

76152010

12%

–

15/11/2017 – 1/07/2017

–

All Goods [Other Than Table, Kitchen Or Other Household Articles, Of Aluminium; Utensils]

7615

18%

–

15/11/2017

–

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Knives With Cutting Blades, Serrated Or Not (Including Pruning Knives), Other Than Knives Of Heading 8208, And Blades Therefor – Other : Table Knives Having Fixed Blades

82119100

18%

–

01/07/2017

–

Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement

Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water

250100

Nil

–

01/07/2017

–

Glass and glassware

Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) Of Glass-Ceramics

70131000

18%

–

01/07/2017

–

Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Drinking Glasses Other Than Of Glass-Ceramics : Of Lead Crystal

70132100

18%

–

01/07/2017

–

Glassware Of A Kind Used For Table, Kitchen, Toilet, Office, Indoor Decoration Or Similar Purposes (Other Than That Of Heading 7010 Or 7018) – Stemware Drinking Glasses, Other Than Of Glass-Ceramics: — Other

70132800

18%

–

01/07/2017

–

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Table Cloth And Table Covers – Other Than Handloom

63049249

12%

–

15/11/2017 1/07/2017

–

Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Other: Of Other Textile Materials

63029900

12%

–

15/11/2017 1/07/2017

–

Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Table Linen, Knitted Or Crocheted: Of Cotton

63024030

12%

–

15/11/2017 1/07/2017

–

Ii. Sets Consisting Of Woven Fabric And Yarn, Whether Or Not With Accessories, For Making Up Into Rugs, Tapestries, Embroidered Table Cloths Or Serviettes, Or Similar Textile Articles, Put Up In Packingsfor Retail Sale(Sale Value Not Exceeding Rs. 1000 Per Piece)

6308

–

01/07/2017

–

Toys, games and sports requisites; parts and accessories thereof

Video Game Consoles And Machinbes, Articals Of Funfair, Table Or Parlour Games, Including Pintables, Billiards, Special Tables For Casino Games And Automatic Bowling Alley Equipment

9504

18%

–

01/01/2019 1/01/2019 1/07/2017

–

The HSN code for a dining table primarily depends on the material it is made from. This classification determines the applicable GST rate. The main HSN chapter for furniture is Chapter 94, “Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings… prefabricated buildings.”

The HSN Code for Wooden Dining Tables

Wooden dining tables are the most common and they fall under HSN code 9403.

HSN 94036000: This specific code is used for “Other wooden furniture.”
GST Rate: The GST rate on wooden furniture, including dining tables, is typically 18%. However, some specific wooden products can attract a different rate. For instance, plywood is taxed at 28%.

Understand the HSN Code for Metal Dining Tables

Metal dining tables, whether made of iron, steel, or aluminum, are classified under HSN code 9403.

HSN 94032090: This is a common code for “Other metal furniture.”
GST Rate: Metal furniture generally has a GST rate of 18%. You will see this rate applied to tables made of iron or steel under various sub-headings like 7323, which cover household articles of those materials.

Find the HSN Code for Glass Dining Tables

If your dining table has a glass top and a base of another material, the classification will depend on the “essential character” of the table.

HSN 9403: The entire table, including the glass top, is typically classified under the furniture chapter, HSN 9403.
HSN 7013: While the glass top itself could fall under this HSN, which covers “Glassware of a kind used for table,” when it is a part of a complete furniture unit, the classification generally defaults to the furniture HSN.
GST Rate: The GST rate for dining tables with glass components is generally 18%.

Dining Tables Made of Mixed Materials

Many modern dining tables are a combination of wood, metal, and glass. In such cases, you must determine the primary material or the component that gives the table its “essential character.”

Mixed Material Furniture: For a table with a wooden top and metal legs, it would likely be classified as wooden furniture under HSN 94036000. For a table with a glass top and a wooden or metal base, it would still likely be classified under HSN 9403 as furniture.
GST Rate: The GST rate for furniture made of multiple materials is typically 18%.

Classify Dining Table Accessories

It is also important to classify accessories correctly.

Table Linen: Tablecloths and table covers are classified under HSN 6302 and have a GST rate of 12%.
Glassware: Glassware used on the dining table is under HSN 7013 with a GST rate of 18%.

Properly classifying your dining table by its material is the key to applying the correct HSN code and GST rate. Always refer to the most specific HSN code available for your product.

FAQs

What is the HSN chapter for a dining table?

A dining table is classified under Chapter 94, which covers furniture.

What HSN code should you use for a wooden dining table?

Use HSN code 94036000 for wooden dining tables.

What is the GST rate for a wooden dining table?

The GST rate for wooden dining tables is 18%.

Does a glass dining table have a different HSN code?

No, the table as a furniture piece is still classified under HSN 9403, even if it has a glass top.

What is the HSN code for a table fan placed on a dining table?

A table fan is classified under HSN 841451, not the furniture chapter.

What is the HSN code for table linen?

Table linen is classified under HSN 6302, with a GST rate of 12%.

Dining table HSN Code

The HSN Code for Wooden Dining Tables

Understand the HSN Code for Metal Dining Tables

Find the HSN Code for Glass Dining Tables

Dining Tables Made of Mixed Materials

Classify Dining Table Accessories

HSN Code of similar products

FAQs

What is the HSN chapter for a dining table?

What HSN code should you use for a wooden dining table?

What is the GST rate for a wooden dining table?

Does a glass dining table have a different HSN code?

What is the HSN code for a table fan placed on a dining table?

What is the HSN code for table linen?