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Introduction
If you sell or manufacture furniture in India, you've probably typed "hsn code for furniture" into Google at least once while filling out an invoice. Maybe you weren't sure whether your teak dining table and your steel office cabinet use the same code. That confusion is common, and it's worth clearing up properly, because getting this wrong on an invoice can cause real problems during a GST audit.
This guide breaks down the furniture HSN code, the GST rates attached to it, and a detail most articles skip entirely: the difference between selling furniture and providing furniture manufacturing services. They're not taxed the same way, and mixing them up is an easy mistake to make.
What Is HSN and Why It Matters
HSN stands for Harmonized System of Nomenclature. It's a numbering system used worldwide to classify goods for tax and customs purposes. In India, GST invoices need the correct HSN code so the right tax rate gets applied automatically, and so your returns match what the department expects to see.
Get the code wrong, and you risk two things: charging the wrong GST rate, or facing questions during a return scrutiny. Neither is worth the five minutes it takes to check.
The Main HSN Code for Furniture: 9403
For most ready-made furniture, the answer is straightforward. The furniture hsn code you'll use most often is 9403, officially described as "other furniture and parts thereof."
This single heading covers a surprising range of products - wooden wardrobes, steel office desks, kitchen cabinets, bedroom sets, display units, and even furniture parts sold separately. If you manufacture or sell general-purpose furniture, 9403 is almost certainly your code.
A few related codes exist alongside it, and this is where people often go wrong:
Chairs, sofas, and other seating fall under 9401, not 9403. Medical, dental, and surgical furniture has its own code, 9402. Mattresses, cushions, and bedding items sit under 9404, taxed separately from the furniture itself.
So the hsn code for wooden furniture depends slightly on what the item actually is. A wooden wardrobe is 9403. A wooden dining chair technically falls under 9401. Most sellers still group both under 9403 in practice, but it's worth knowing the distinction exists.
GST Rate on Furniture: What Changed in 2026
Here's where recent updates matter. Following the GST Council's rate rationalisation in September 2025, most furniture now attracts a flat 18% GST, regardless of whether it's made of wood, metal, plastic, or glass. Before this change, rates varied more by material and finish, which caused a fair amount of confusion for sellers juggling mixed-material stock.
There's one meaningful exception. Furniture made wholly from bamboo, cane, or rattan now attracts a reduced 5% GST, down from its earlier rate, as part of a push to make eco-friendly furniture more affordable. If you manufacture cane furniture specifically, this is worth double-checking on your invoices, since it's easy to default to the standard 18% out of habit.
For a typical intra-state sale, this 18% splits into 9% CGST and 9% SGST. On an inter-state sale, it's charged as a single 18% IGST. The gst hsn code for furniture combination - 9403 plus 18% - is what you'll see on most invoices for standard wooden or metal furniture across India.
Read Also : How HSN/SAC Codes Affect GST Rate Calculation
HSN Code for Furniture Manufacturing in India
If you run a furniture manufacturing business, one more distinction matters more than most sellers realize.
Selling finished furniture uses HSN code 9403, as covered above. But if you're providing a manufacturing service - for example, assembling, polishing, or building furniture using materials your client already owns - that's not classified as a sale of goods at all. It's a service, and services use SAC codes, not HSN codes.
Furniture manufacturing services of this kind fall under SAC code 998891, and this job-work activity is taxed at 18% GST, with full input tax credit available on it. This distinction trips up a lot of small manufacturers, especially those doing contract or job-work orders for bigger furniture brands. If you're invoicing a client for labour and processing on their own raw material, you likely need this SAC code instead of a furniture HSN code.
A Quick Example
Say you run a small unit in Surat that makes wooden dining sets. When you sell a finished dining table directly to a customer, you'd bill it under hsn code for wooden furniture in india - 9403, at 18% GST.
But if a larger furniture brand sends you their own wood and asks you to cut, assemble, and finish tables on their behalf, you're providing a manufacturing service, not selling goods. That invoice goes out under SAC 998891, still at 18%, but as a service charge rather than a product sale.
Same rate, different classification - and getting it right avoids awkward questions later.
How Insidash Helps With This
Manually tracking which code applies to which order gets tedious fast, especially if your business handles both direct sales and job-work orders. Insidash's billing and invoicing tools let you save HSN and SAC codes against each product or service once, so every invoice pulls the correct code and GST rate automatically instead of you re-checking it each time.
For furniture manufacturers juggling multiple product lines and material types, this alone removes a surprising amount of manual double-checking during monthly filing.
Final Thoughts
Getting the hsn code for furniture right isn't complicated once you know where the lines are drawn - 9403 for most furniture, separate codes for seating, mattresses, and medical furniture, and a completely different SAC code if you're providing manufacturing services rather than selling a finished product.
When in doubt, always cross-check against the latest CBIC notification or a tax professional, since rates and classifications get revised occasionally. If you'd rather not track this manually across every invoice, book a free demo with Insidash and see how automatic HSN and GST mapping fits into your billing workflow.
FAQs
1. What is the HSN code for furniture in India?
Most furniture falls under HSN code 9403. Seating items like chairs and sofas use 9401 instead, and mattresses or bedding use 9404.
2. What is the GST rate on furniture HSN code 9403?
Most furniture under 9403 attracts 18% GST. Furniture made wholly of bamboo, cane, or rattan is an exception, taxed at 5% GST.
3. Is there a separate HSN code for wooden furniture?
Wooden furniture generally uses the same 9403 code as other furniture types, unless it's a seating item like a wooden chair, which falls under 9401.
4. What HSN or SAC code applies to furniture manufacturing services?
Manufacturing furniture using a client's own materials is treated as a service, not a sale of goods, and falls under SAC code 998891, taxed at 18% GST with input tax credit available.
5. Does plastic furniture use the same HSN code as wooden furniture?
Plastic furniture generally falls under HSN 940370, a sub-classification within the broader 9403 heading, and is taxed at the same 18% GST rate as most other furniture.
