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.
GST rate for 9403
GST rate: 5% or 18% — depends on exactly what the goods are
- 5%Furniture wholly made of bamboo, cane or rattanNotification 9/2025, Schedule I, S. No. 490 — covers 9403
- 18%Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereofNotification 9/2025, Schedule II, S. No. 612 — covers 9403
- 18%Anything under 9403 that none of the entries above describeNotification 9/2025, Schedule II, S. No. 639 — the catch-all entry
1 more entry for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- 5%Following renewable energy devices and parts for their manufacture:-(a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:-If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017 -Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of t he gross consideration charged shall be deemed as value of the said taxable serviceNotification 9/2025, Schedule I, S. No. 437 — covers 84, 85 or 94
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
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
All 32 codes under 9403
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 940310 | Metal furniture of a kind used in offices | 5% / 18% |
| 94031010 | Of steel | 5% / 18% |
| 94031090 | Other | 5% / 18% |
| 940320 | Other metal furniture | 5% / 18% |
| 94032010 | Of steel | 5% / 18% |
| 94032090 | Other | 5% / 18% |
| 940330 | Wooden furniture of a kind used in offices | 5% / 18% |
| 94033010 | Cabinetware | 5% / 18% |
| 94033090 | Other | 5% / 18% |
| 940340 | Wooden furniture of a kind used in the kitchen | 5% / 18% |
| 94034000 | Wooden furniture of a kind used in the kitchen | 5% / 18% |
| 940350 | Wooden furniture of a kind used in the bed room | 5% / 18% |
| 94035010 | Bed stead | 5% / 18% |
| 94035090 | Other | 5% / 18% |
| 940360 | Other wooden furniture | 5% / 18% |
| 94036000 | Other wooden furniture | 5% / 18% |
| 940370 | Furniture of plastics | 5% / 18% |
| 94037000 | Furniture of plastics | 5% / 18% |
| 94038010 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: furniture of wicker work or bamboo | 5% / 18% |
| 94038090 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: other | 5% / 18% |
| 94038100 | Other furniture and parts thereof - furniture of other materials, including cane, osier, bamboo or similar materials: of bamboo or rattan | 5% / 18% |
| 940382 | Of bamboo | 5% / 18% |
| 94038200 | Of bamboo | 5% / 18% |
| 940383 | Of rattan | 5% / 18% |
| 94038300 | Of rattan | 5% / 18% |
| 940389 | Other | 5% / 18% |
| 94038900 | Other | 5% / 18% |
| 94039000 | OTHER FURNITURE AND PARTS THEREOF -Parts | 5% / 18% |
| 940391 | Of wood | 5% / 18% |
| 94039100 | Of wood | 5% / 18% |
| 940399 | Other | 5% / 18% |
| 94039900 | Other | 5% / 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- 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.