Wooden furniture HSN Code
GST rates and HSN code for Wooden furniture.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| <strong>Furniture</strong>; 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 -Other Wooden Furniture | 94036000 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| 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 | – | |
| 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 | – | |
| 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 | – | |
| 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 –Furniture Of Plastics | 94037000 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Other Furniture And Parts Thereof – Other Metal Furniture:Of Steel | 94032010 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 | 4420 | 12% | – | 01/07/2017 | – |
| Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 – Other : Other | 44209090 | 12% | – | 01/07/2017 | – | |
| Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 – Other : Wood Marquetry And Inlaid Wood | 44209010 | 12% | – | 01/07/2017 | – | |
| Wood Marquetry And Inlaid Wood; Caskets And Cases For Jewellery Or Cutlery, And Similar Articles, Of Wood; Statuettes And Other Ornaments, Of Wood; Wooden Articles Of Furniture Not Falling In Chapter 94 – Statuettes And Other Ornaments, Of Wood | 44201000 | 12% | – | 01/07/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : For Household Type Sewing Machines | 84523010 | 12% | – | 01/07/2017 | – |
| Miscellaneous articles of base metal | Base Metal Mountings, Fittings And Similar Articles Suitable For Furniture, Doors, Staircases, Windows, Blinds, Coachwork, Saddlery, Trunks, Chests, Caskets Or The Like; Base Metal Hat – Racks, Hat – Pegs, Brackets And Similar Fixtures; Castors With Mount | 83021090 | 18% | – | 15/11/2017 | – |
| Services | Railway Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Intermodal Containers, Bulk Cargo Etc | 996512 | 5/12/18 | Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service | 27/07/2018 13/10/2017 22/08/2017 | – |
Understanding HSN Codes for Wooden Furniture
HSN codes are essential for classifying goods under India’s GST system. When it comes to “wooden furniture,” the provided data offers a detailed breakdown based on the type and usage. This blog post clarifies the HSN codes and GST rates applicable to various categories of wooden furniture.
Based on the data, wooden furniture primarily falls under Chapter 94, specifically under the heading “Other Furniture And Parts Thereof.”
General Wooden Furniture (18% GST):
- Other Wooden Furniture: This broad category, not specified by room or use, is classified under HSN code 94036000 and attracts an 18% GST rate. This rate was effective from 01/07/2017, with a revision on 15/11/2017.
Wooden Furniture for Specific Rooms (18% GST):
- Wooden Furniture of a Kind Used in the Bed Room: This category falls under HSN code 940350, with a further sub-classification for “Other” bedroom furniture (94035090) and “Bed Stead” (94035010), all taxed at 18%. The effective and revision dates are the same as the general category.
- Wooden Furniture of a Kind Used in Offices: This is classified under HSN code 940330, with subcategories for “Cabinetware” (94033010) and “Other” office furniture (94033090), both at 18% GST with the same effective and revision dates. The general code 940330 also carries the same rate and dates.
- Wooden Furniture of a Kind Used in the Kitchen: This specific type is listed under HSN code 94034000 with an 18% GST, effective 01/07/2017 and revised on 15/11/2017.
Wooden Framed Seats (18% GST):
- Other Seats, With Wooden Frames: This category includes both “Upholstered” (94016100) and “Other” (94016900) wooden-framed seats, both attracting an 18% GST rate, effective 15/11/2017.
Other Wooden Articles (12% GST):
Interestingly, Chapter 44, covering “Wood and articles of wood,” includes some items that could be considered wooden furniture or related articles, but with a 12% GST rate:
- Wooden Articles of Furniture Not Falling in Chapter 94: This is listed under HSN code 442012. Specific examples include “Wood Marquetry And Inlaid Wood” (44209010), “Statuettes And Other Ornaments, Of Wood” (44201000), and “Other” wooden articles not in Chapter 94 (44209090).
This distinction suggests that while most standard wooden furniture falls under Chapter 94 with an 18% GST, certain decorative or specialized wooden articles might be classified under Chapter 44 with a 12% GST.
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