Wardrobe HSN Code

Opening Up on Wardrobe HSN Codes and GST

A wardrobe is more than just a place to store your clothes; it’s a fundamental piece of furniture in almost every home and office. For manufacturers, retailers, and even those importing or exporting, understanding the correct Harmonized System of Nomenclature (HSN) code for wardrobes is key to navigating the world of Goods and Services Tax (GST) efficiently.

The Wardrobe’s HSN

Wardrobes, as items of furniture, primarily fall under Chapter 94 of the HSN, which covers “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.”

Within this chapter, the most common HSN code for a wooden wardrobe, especially those found in bedrooms, is 94035090. This specific code refers to “Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In The Bed Room: Other.” This broad classification captures a wide range of wooden wardrobes used in residential settings.

For wardrobes made of other materials, such as metal (like steel), or those from cane, osier, bamboo, or similar materials, the HSN code can vary. For instance, “Other Furniture And Parts Thereof – Furniture Of Other Materials, Including Cane, Osier, Bamboo Or Similar Materials: Other” is classified under 94038900. Metal wardrobes often fall under HSN 94032090 or specific sub-headings for steel furniture like 94031010.

Understanding the GST Landscape for Wardrobes

The Goods and Services Tax (GST) rate for wardrobes largely depends on their material.

• Wooden Wardrobes (HSN 94035090): These generally attract an 18% GST rate. This rate became effective on July 1, 2017, with a revision on November 15, 2017.
• Wardrobes of Other Materials (HSN 94038900): This category, encompassing materials like cane, osier, bamboo, or other non-wooden materials (excluding metal, which has its own specific classifications), typically falls under a 12% GST rate. This rate also became effective on July 1, 2017, with a revision on November 15, 2017.
• Metal Wardrobes: Based on general GST regulations for metal furniture, these also typically fall under the 18% GST slab, though specific HSN codes within Chapter 94 (e.g., 940310 or 940320) will apply.

Accurate HSN classification and GST rate application are crucial for maintaining compliance and ensuring fair pricing. Whether you’re furnishing a new home or managing a furniture business, knowing these codes empowers you to make informed decisions.