Stool HSN Code

Understanding the HSN Code for Stools

Stools are ubiquitous in homes, offices, and commercial spaces, offering versatile seating solutions. For businesses manufacturing, selling, or importing stools, correctly identifying their HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. While the term “stool” might seem simple, its HSN classification depends primarily on the material it’s made from.

The provided data sheds light on how stools, as a type of furniture, are classified:

Wooden Stools: HSN 94036000

The data explicitly mentions:

• HSN 94036000: Other Furniture And Parts Thereof – Other Wooden Furniture
  • This indicates that stools made primarily of wood fall under this specific HSN code.
  • The GST rate for wooden stools under this code is 18%, effective from July 1, 2017. A revision note from November 15, 2017, likely signifies further clarity or refinement in its application.

Plastic Stools: HSN 94037000 or 39269099

For stools made of plastics, the classification can be a bit nuanced:

• HSN 94037000: Other Furniture And Parts Thereof – Furniture Of Plastics
  • This is the primary HSN code for plastic furniture, including stools made entirely or predominantly of plastic.
  • The GST rate for plastic stools under this code is also 18%, effective from July 1, 2017, with a revision note from November 15, 2017.
• HSN 39269099: Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Other : Other: Other
  • While less specific for furniture, this general HSN for “other articles of plastics” is also mentioned with an 18% GST. This might apply to very simple, non-structural plastic components or smaller plastic items that might resemble a stool but are not primarily classified as “furniture of plastics.” However, for a complete plastic stool, HSN 94037000 is generally the more appropriate classification.

Other Materials (General Furniture Classification)

While the provided data focuses on wood and plastic, stools can also be made from metal (like steel or iron), cane, or a combination of materials. In such cases, they would typically fall under:

• Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
  • HSN 9403: “Other furniture and parts thereof.” This broad heading includes furniture made from various materials not specifically covered by other sub-headings.
    • For metal stools, HSN codes like 94032090 (Other metal furniture – other) or 94032010 (Other metal furniture – of steel) are common. The GST rate for metal furniture is also 18%.
    • If a stool is a “seat,” it might also fall under HSN 9401 (“Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof”), with relevant sub-headings like 94016900 (Other seats, with wooden frames – other) or 94017900 (Other seats, with metal frames – other). However, HSN 9403 is often used for items like stools that are not typically considered “seats” in the conventional sense of having a backrest.

In conclusion, the HSN code for a stool primarily depends on its material composition. For most common wooden or plastic stools, the GST rate remains a consistent 18%. Always ensure you pick the HSN code that best describes the stool’s primary material and construction for accurate GST compliance.