GST rates and HSN code for Wooden Handicraft.
| 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 | 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 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 | – | |
| 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 | – | |
| Wooden Frames For Paintings, Photographs, Mirrors Or Similar Objects | 4414 | 12% | – | 15/11/2017 1/07/2017 | – | |
| 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; Chipwo | 44042010 | 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 | 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 | – | |
| 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 | 44041000 | 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 | – | |
| 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 | 44042090 | 12% | – | 01/07/2017 | – | |
| Wooden Frames For Paintings, Photographs, Mirrors Or Similar Objects | 4414 | 18% | – | 15/11/2017 | – |
Are you a business owner or artisan dealing in wooden handicrafts in India? Understanding the correct Harmonized System of Nomenclature (HSN) code and its corresponding GST rate is essential for accurate invoicing and tax compliance. Let’s delve into the HSN codes for various wooden articles, including handicrafts.
The classification of a wooden handicraft under GST depends on its nature and function. The HSN codes are primarily divided into two main chapters:
For many decorative wooden handicrafts, the relevant HSN code is 4420. This heading covers “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.”
Within this category, you’ll find codes like 44209090 for “Other” articles of wood, which would likely cover a wide range of decorative handicraft items. The GST rate for goods under this heading is 12%, effective from July 1, 2017.
If your wooden handicraft is a frame for a painting, photograph, or mirror, the HSN code is specifically 4414. This code covers “Wooden Frames For Paintings, Photographs, Mirrors Or Similar Objects.”
Interestingly, the data shows a rate revision for this HSN code. It was initially taxed at 12% from July 1, 2017, and then revised to 18% from November 15, 2017. This distinction is crucial for correct invoicing.
If your wooden handicraft is a functional piece of furniture, such as a seat, cabinet, or bedstead, it will fall under Chapter 94. Here are some relevant HSN codes and their corresponding GST rates:
All these furniture-related HSN codes were subject to an 18% GST rate from November 15, 2017, with some effective from the beginning of GST implementation on July 1, 2017.
The HSN code is 4420, specifically 44209090 for other ornaments, with a 12% GST rate.
The GST rate is 12% under HSN code 4420.
The HSN code for a bedstead is 94035010, with an 18% GST rate.
The rate was revised from 12% to 18% on November 15, 2017.
Wooden office furniture falls under HSN code 940330 with an 18% GST rate.
Open Your Free Demat Account Now!
Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800
Facebook
Twitter
Instagram
LinkedIn
Youtube