← HSN and SAC codes for common items · Search any code on the HSN code finder.
Furniture is classified under HSN headings 9401, 9403. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Furniture?
GST on Furniture as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (9403). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 9401 | If you sell seats and their parts, including motor vehicle seats and seats that convert into beds (not aircraft seats or heading 9402 seats), GST is 18%. | 9/2025-CT(R), entry 610 |
| 5% | 5% | 94011000 | If you sell aircraft seats, GST is 5%. | 9/2025-CT(R), entry 494 |
| 12% | 5% | 9403 | If you sell furniture made wholly of bamboo, cane or rattan, GST is 5%. | 9/2025-CT(R), entry 490 |
| 18% | 18% | 9403 | If you sell other furniture and its parts, not made wholly of bamboo, cane or rattan, GST is 18%. | 9/2025-CT(R), entry 612 |
GST rate on Furniture since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 18% or 28% |
| 15 November 2017 | 9 October 2024 | 5%, 12% or 18% |
| 10 October 2024 | 21 September 2025 | 5%, 12%, 18% or 28% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Furniture is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
| Code | Description (as in the tariff) |
|---|---|
940110 | Seats of a kind used for aircraft |
94011000 | Seats of a kind used for aircraft |
940120 | Seats of a kind used for motor vehicles |
94012000 | Seats of a kind used for motor vehicles |
94013000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Swivel seats and variable height adjustment |
940131 | Of wood |
94013100 | Of wood |
940139 | Other |
94013900 | Other |
94014000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats other than garden seats or camping equipment, convertible into beds |
940141 | Of wood |
94014100 | Of wood |
940149 | Other |
94014900 | Other |
94015000 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof seats of cane, osier, bamboo or similar materials |
94015100 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof -seats of cane, osier, bamboo or similar materials: -- of bamboo or rattan |
940152 | Of bamboo |
94015200 | Of Bamboo |
940153 | Of rattan |
94015300 | Of Rattan |
940159 | Other |
94015900 | Other |
940161 | Upholstered |
94016100 | Upholstered |
940169 | Other |
94016900 | Other |
940171 | Upholstered |
94017100 | Upholstered |
940179 | Other |
94017900 | Other |
940180 | Other seats |
94018000 | Other seats |
94019000 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Parts |
940191 | Of wood |
94019100 | Of wood |
940199 | Other |
94019900 | Other |
9403 Other furniture and parts thereof
| Code | Description (as in the tariff) |
|---|---|
940310 | Metal furniture of a kind used in offices |
94031010 | Of steel |
94031090 | Other |
940320 | Other metal furniture |
94032010 | Of steel |
94032090 | Other |
940330 | Wooden furniture of a kind used in offices |
94033010 | Cabinetware |
94033090 | Other |
940340 | Wooden furniture of a kind used in the kitchen |
94034000 | Wooden furniture of a kind used in the kitchen |
940350 | Wooden furniture of a kind used in the bed room |
94035010 | Bed stead |
94035090 | Other |
940360 | Other wooden furniture |
94036000 | Other wooden furniture |
940370 | Furniture of plastics |
94037000 | Furniture of plastics |
94038010 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: furniture of wicker work or bamboo |
94038090 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: other |
94038100 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: of bamboo or rattan |
940382 | Of bamboo |
94038200 | Of bamboo |
940383 | Of rattan |
94038300 | Of rattan |
940389 | Other |
94038900 | Other |
94039000 | OTHER FURNITURE AND PARTS THEREOF -Parts |
940391 | Of wood |
94039100 | Of wood |
940399 | Other |
94039900 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Mattresses (Gadda)
9404 - Chairs
9401 - Tables
9403 - LED lights and light fittings
9405 - Toys
9503 - Spectacles (Glasses)
9004 - Watches
9101 - Fans
8414 - Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
