Wooden bed HSN Code, Applicability, HSN Code and GST Rate on Wooden bed

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
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	Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Other	94035090	18%	–	15/11/2017 – 1/07/2017	–
Wooden Furniture Of A Kind Used In The Bed Room	940350	18%	–	15/11/2017 – 1/07/2017	–
Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Bed Stead	94035010	18%	–	15/11/2017 – 1/07/2017	–
Furniture; <strong>bed</strong>ding, 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	Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Upholstered	94016100	18%	–	15/11/2017	–
Other Furniture And Parts Thereof -Other Wooden Furniture	94036000	18%	–	15/11/2017 – 1/07/2017	–
Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Other	94016900	18%	–	15/11/2017	–
Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In Offices:Cabinetware	94033010	18%	–	15/11/2017 – 1/07/2017	–
Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In Offices: Other	94033090	18%	–	15/11/2017 – 1/07/2017	–
Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In The Kitchen	94034000	18%	–	15/11/2017 – 1/07/2017	–
Wooden Furniture Of A Kind Used In Offices	940330	18%	–	15/11/2017 – 1/07/2017	–
Other Furniture And Parts Thereof -Furniture Of Plastics	94037000	18%	–	15/11/2017 – 1/07/2017	–
Wood and articles of wood; wood charcoal	Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo	44042020	12%	–	01/07/2017	–
Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipw	4404	12%	–	01/07/2017	–
Other made up textile articles; sets; worn clothing and worn textile articles; rags	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	–
Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Other Textile Materials: Silk Shower Curtains	63039910	12%	–	15/11/2017 1/07/2017	–
Bed Linen, Knitted Or Crocheted	630210	12%	–	15/11/2017 1/07/2017	–
Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Knitted Or Crocheted: Of Synthetic Fibres	63031200	12%	–	15/11/2017 1/07/2017	–
Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Synthetic Fibres	63039200	12%	–	15/11/2017 1/07/2017	–
Bed Linen, Table Linen, Toilet Linen And Kitchen Linen Bed Linen, Knitted Or Crocheted: Of Cotton	63021010	12%	–	15/11/2017 1/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

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

Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Other

94035090

18%

–

15/11/2017 – 1/07/2017

–

Wooden Furniture Of A Kind Used In The Bed Room

940350

18%

–

15/11/2017 – 1/07/2017

–

Other Furniture And Parts Thereof – – Wooden Furniture Of A Kind Used In The Bed Room: Bed Stead

94035010

18%

–

15/11/2017 – 1/07/2017

–

Furniture; <strong>bed</strong>ding, 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

Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Upholstered

94016100

18%

–

15/11/2017

–

Other Furniture And Parts Thereof -Other Wooden Furniture

94036000

18%

–

15/11/2017 – 1/07/2017

–

Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof – Other Seats, With Wooden Frames: Other

94016900

18%

–

15/11/2017

–

Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In Offices:Cabinetware

94033010

18%

–

15/11/2017 – 1/07/2017

–

Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In Offices: Other

94033090

18%

–

15/11/2017 – 1/07/2017

–

Other Furniture And Parts Thereof – Wooden Furniture Of A Kind Used In The Kitchen

94034000

18%

–

15/11/2017 – 1/07/2017

–

Wooden Furniture Of A Kind Used In Offices

940330

18%

–

15/11/2017 – 1/07/2017

–

Other Furniture And Parts Thereof -Furniture Of Plastics

94037000

18%

–

15/11/2017 – 1/07/2017

–

Wood and articles of wood; wood charcoal

Hoopwood; Split Poles; Piles, Pickets And Stakes Of Wood, Pointed But Not Sawn Lengthwise; Wooden Sticks, Roughly Trimmed But Not Turned, Bent Or Otherwise Worked, Suitable For The Manufacture Of Walking Sticks, Umbrellas, Tool Handles Or The Like; Chipwo

44042020

12%

–

01/07/2017

–

4404

12%

–

01/07/2017

–

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

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

–

Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Other Textile Materials: Silk Shower Curtains

63039910

12%

–

15/11/2017 1/07/2017

–

Bed Linen, Knitted Or Crocheted

630210

12%

–

15/11/2017 1/07/2017

–

Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Knitted Or Crocheted: Of Synthetic Fibres

63031200

12%

–

15/11/2017 1/07/2017

–

Curtains (Including Drapes) And Interior Blinds; Curtain Or Bed Valances Other: Of Synthetic Fibres

63039200

12%

–

15/11/2017 1/07/2017

–

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

63021010

12%

–

15/11/2017 1/07/2017

–

Sleeping Soundly with the Right HSN Code for Wooden Beds

A wooden bed is more than just a piece of furniture; it’s the centerpiece of a bedroom, offering comfort and style. For businesses manufacturing or selling wooden beds in India, correctly identifying the Harmonized System of Nomenclature (HSN) code and applying the appropriate Goods and Services Tax (GST) rate is fundamental for seamless operations and compliance.

Wooden beds fall under Chapter 94 of the HSN, which encompasses “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.”

More specifically, within Chapter 94, wooden beds are classified under HSN heading 9403: “Other furniture and parts thereof.”

The data clearly points to several relevant sub-headings for wooden beds:

940350: “Wooden Furniture Of A Kind Used In The Bed Room.”
94035010: “Bed Stead” – This HSN code specifically identifies the bed frame.
94035090: “Other” wooden furniture of a kind used in the bedroom, which would include other components or types of wooden bedroom furniture besides just the bedstead.

The prevailing GST rate for wooden beds and other wooden furniture under HSN 9403 is 18%. This rate has been in effect since November 15, 2017, having been revised from an earlier 28% rate that was in place since July 1, 2017. This change reflected a move towards more affordable taxation for common furniture items.

It’s crucial for businesses to use these specific HSN codes to correctly categorize their wooden bed products, ensuring accurate GST calculations and smooth transactions. Remember that parts of wooden furniture also generally fall under HSN 9403 and attract the same GST rate.

FAQs

What is the primary HSN Chapter for wooden beds?

Wooden beds are primarily classified under HSN Chapter 94.

What specific HSN heading applies to wooden beds?

Wooden beds fall under HSN heading 9403.

What is the HSN code for a wooden bedstead?

The specific HSN code for a wooden bedstead is 94035010.

When did the 18% GST rate for wooden beds become effective?

The 18% GST rate for wooden beds became effective on November 15, 2017.

Was the GST rate for wooden beds ever different?

Yes, prior to November 15, 2017, wooden beds and other furniture under HSN 9403 were subject to a 28% GST rate.

Wooden bed HSN Code

Sleeping Soundly with the Right HSN Code for Wooden Beds

HSN Code of similar products

FAQs

What is the primary HSN Chapter for wooden beds?

What specific HSN heading applies to wooden beds?

What is the HSN code for a wooden bedstead?

When did the 18% GST rate for wooden beds become effective?

Was the GST rate for wooden beds ever different?