HSN Code 9403
Furniture (non-office, non-metal)
HSN 9403 covers wooden, cane, bamboo, and plastic furniture for homes and offices. Standard GST is 18% on most furniture varieties.
HSN Code
9403
GST Rate
18%
Preferred UQC
NOS
Rate details & exceptions
Wooden furniture, cane/bamboo furniture, plastic furniture, upholstered furniture → 18%. Steel/metal furniture (HSN 9403 20) also 18%. Medical furniture (HSN 9402) → 12%. Bamboo/cane handicraft furniture made by unorganised artisans → may qualify for lower rate at state level; check your state VAT reliefs.
What HSN 9403 covers
HSN 9403 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Wooden beds, sofas, dining tables
- Cane and bamboo furniture
- Plastic chairs and tables
- Upholstered sofas and recliners
- Office desks, chairs, filing cabinets
- Modular / knock-down furniture
How to enter HSN 9403 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
9403 - Description: Furniture (non-office, non-metal) (or your specific SKU name)
- UQC:
NOS - Quantity, rate per unit, taxable value
- GST rate: 18% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 9403 and the 18% rate the moment you type "furniture (non-office, non-metal)" in the item description — so you don't memorise codes.
Questions people ask about HSN 9403
Is all furniture 18% GST?
Most commercial and home furniture → 18%. Exceptions: medical/hospital furniture (HSN 9402) → 12%. Mattresses (HSN 9404) → 18%. Coconut-coir mattresses → 12%. Bamboo-based handicraft in some states has GST rebates under khadi/handicraft schemes — verify with your state commissioner.
Ready-made vs carpenter-made — is GST different?
Ready-made furniture (factory-manufactured) → 18% under HSN 9403. Carpenter custom-made furniture at customer site is technically a 'works contract' service under SAC 9954 at 18% — same rate either way for the customer. But input credit rules differ, which matters to the carpenter's GST filing.
Can a furniture retailer claim ITC on showroom rent?
Yes. A GST-registered furniture retailer can claim ITC on commercial rent (if the landlord charges GST at 18%) and on purchases from manufacturers/wholesalers. This ITC flows into GSTR-3B. Block rule: can't claim ITC on purchases if they're used for exempt supplies — but furniture sales are always taxable, so ITC is fully available.
Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.