HSN codes
HSN codes and GST rates for furniture makers
The codes a furniture unit prints on its invoices, from the chair under 9401 to the steel rack under 9403, and the codes on the board and hardware it buys.
In short
Seating usually falls under HSN 9401 and other furniture such as tables, racks and cupboards under 9403. SimpleERP stores the HSN and rate on each product and prints both on every invoice line.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 9401 | Seats and chairs, sofas, office chairs | 18% | Bamboo and cane seating has a lower rate; check |
| 9403 | Other furniture: tables, beds, cupboards, racks | 18% | Bamboo and cane furniture has a lower rate; check |
| 940190 | Parts of seats | 18% | Chair bases, mechanisms and shells sold separately |
| 940390 | Parts of other furniture | 18% | Panels and frames sold as parts |
| 9404 | Mattresses, cushions and pillows | check | Rate can depend on the filling and the item |
| 4412 | Plywood and block board | 18% | Main board input for wooden furniture |
| 4411 | MDF and other fibreboard | 18% | Used for modular and flat-pack furniture |
| 4410 | Particle board and pre-laminated board | 18% | Often bought pre-laminated |
| 4408 | Veneer sheets | 18% | Face veneer for premium pieces |
| 4407 | Sawn timber | check | Rate can depend on the wood and form |
| 7306 | Steel tubes and pipes | 18% | Frames for chairs, beds and racks |
| 7308 | Steel structures and parts | 18% | Heavy racking and fabricated frames |
| 8302 | Hinges, handles, drawer channels and castors | 18% | Furniture fittings |
| 3921 | PU foam sheets | 18% | Cushioning for sofas and chairs |
| 3208 | Varnish, PU polish and paints | 18% | Finishing materials |
| 3506 | Adhesives | 18% | Board and laminate glue |
| 4823 | Laminates of paper | check | Decorative laminates may sit under 4823 or 3921 |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does a furniture maker use most?
Finished furniture lives in chapter 94: 9401 for anything you sit on, 9403 for other furniture and its parts, and 9404 for mattresses and cushions. The material decides little at this stage; a steel chair and a wooden chair are both 9401.
Inputs are spread across chapters 44 (plywood, MDF, particle board, veneer and timber), 73 (steel tubes and structures), 83 (hinges, handles and channels) and 32 and 35 (polish, paint and adhesive). Because seating, cushions and board can carry different rates, each product needs its own code rather than one rate for the whole shop.
How to check a rate before billing
Most furniture has sat at 18% for years, but the exceptions are where mistakes happen. Before you bill a new design, confirm three things.
- Seating or not: anything mainly for sitting is 9401, even a stool or a bench; tables, beds and racks are 9403.
- The material where it matters: bamboo, cane and rattan pieces have had a lower rate than wood and steel, so check before you copy a rate across.
- Mattresses and cushions under 9404 can differ by filling, so confirm the rate on the notified schedule rather than assuming the furniture rate.
- Search the code in the CBIC tariff or the GST portal's HSN search, and ask your CA when an item could fall under two headings.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
A furniture invoice often mixes chairs, tables and a mattress. SimpleERP keeps each line's code and rate separate and totals them by code.
- HSN on every product and every invoice line, so an office order prints 9401 for the chairs and 9403 for the desks.
- Four or six digits by turnover, as notified: currently four digits on B2B invoices up to ₹5 crore of aggregate turnover and six above it.
- The HSN summary report groups sales by code with taxable value, CGST, SGST and IGST, and exports to CSV for GSTR-1 table 12. See HSN codes on invoices and GSTR-1 table 12.
- Parts and finished pieces stay apart: a chair base sold on its own can carry 940190 while the finished chair carries 9401.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for furniture makers
Board, steel and fittings are usually taxed at the same rate as the furniture you make, so most of the credit is usable against your sales.
- Plywood, MDF and particle board come in under 4412, 4411 and 4410; each bill line carries the supplier's code.
- Steel tubes and fittings arrive under 7306 and 8302, often from different suppliers in the same week.
- Credit follows GSTR-2B: the purchase register lists every bill with GSTIN, HSN and tax and exports to CSV, so your CA can match it against GSTR-2B.
- Code mismatches show up as questions: if a supplier bills foam as furniture parts, ask for a corrected bill before you claim.
FAQ
Questions, answered
How many digits of HSN must a furniture maker print?
As notified, a business with aggregate turnover up to ₹5 crore in the previous year shows at least four digits on B2B invoices, so 9401 or 9403 is enough. Above ₹5 crore you show six digits on every invoice, such as 940171 or 940330. More digits are always allowed.
What is the GST rate on furniture?
Most wooden and steel furniture under 9401 and 9403 has been taxed at 18%. Bamboo, cane and rattan pieces have had a lower rate, and mattresses under 9404 can differ by item. Set the rate on each product and check it when you add a new design. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
Is ITC available on plywood for a furniture maker?
Generally yes, when the plywood is used to make furniture you sell, the supplier's bill appears in your GSTR-2B and the other conditions are met. Since plywood and furniture usually carry similar rates, most of that credit is used against the tax on your sales.
Where do I set HSN in SimpleERP?
Open the product, type the HSN code and pick the GST rate. Every invoice line for that product then carries both, and the HSN summary report groups sales by code. For a full catalogue, fill the HSN column in the product CSV import.
Related
Keep reading
GST billing for furniture makers
IGST invoices to showrooms in other states, HSN 9401 and 9403 per line, and advances on custom sets settled on the bill.
Read moreFurniture
BOMs per design, work orders, godown and showroom stock, and counter invoices with a UPI QR.
Read moreHSN code
The number that classifies goods for GST and customs, and so decides their GST rate.
Read more
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