HSN Code
HSN Code 9403 — Furniture (Other Than Seats)
HSN heading 9403 covers furniture like tables, cabinets, and shelving, of any material — but not seats/chairs or mattresses, coded elsewhere.
9403 covers furniture generally — tables, desks, cabinets, wardrobes, shelving units — regardless of what material it's made from (wood, metal, plastic, or combinations). Chapter 94's furniture headings are defined by product type first, with material affecting only the 8-digit sub-classification, similar to how 4202 works for bags.
Seats and chairs are deliberately carved out of 9403 into their own heading (9401), even though a chair is obviously furniture in everyday terms — the tariff treats "things you sit on" as a distinct category from other furniture.
Mattresses and bedding items are also excluded, under a separate heading (9404) from the furniture pieces (like bed frames) they're used with — a wooden bed frame is 9403, but the mattress that goes on it is 9404.
What's included
- Tables and desks
- Cabinets, wardrobes, and cupboards
- Shelving units and bookcases
- Other non-seat furniture, of any material
Commonly confused — classified elsewhere
- Seats and chairs — 9401
- Mattresses and bedding — 9404
- Lamps and lighting fittings — 9405
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "9403" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Are office chairs classified under 9403 with other furniture?
No — seats and chairs of all kinds have their own dedicated heading (9401), separate from the rest of the furniture headed under 9403.
Does the material (wood vs metal vs plastic) change the 4-digit heading?
No — 9403 covers furniture of this type regardless of material. Material typically affects the 8-digit line and applicable rate, not the 4-digit heading itself.
Is a mattress classified with the bed frame it's sold with?
Not necessarily the same code — a bed frame is furniture under 9403, while a mattress has its own separate heading (9404). If sold together, confirm whether each needs its own line on the GST portal.