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HSN 9401 / 9403
HSN Code for Chair and Furniture
Chairs, sofas and other seats fall under HSN 9401, while tables, cupboards, beds and other furniture fall under 9403. GST on most furniture is 18%.
- HSN code
- 9401 / 9403
- GST rate
- 18%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
Chair & Furniture HSN code list with GST rates
| HSN code | Description | GST |
|---|---|---|
| 94013000 | Swivel seats with variable height adjustment (office chairs) | 18% |
| 94016100 | Upholstered seats with wooden frames (sofas, chairs) | 18% |
| 94017100 | Upholstered seats with metal frames | 18% |
| 94031010 | Steel office furniture | 18% |
| 94033090 | Wooden office furniture | 18% |
| 94035010 | Wooden bedroom furniture (bedsteads) | 18% |
GST on chairs and furniture
An office chair priced at ₹8,000 before tax carries ₹1,440 GST at 18%. A registered business buying furniture for its office can claim this as input tax credit.
Furniture made of bamboo, cane or rattan has separate entries; check the current notification for those items.
GST calculator for chair & furniture
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Frequently Asked Questions
What is the HSN code for a chair?
Chairs and seats fall under HSN 9401. Office chairs with swivel and height adjustment are 94013000.
What is the GST rate on chairs?
18% for most chairs, including office and plastic chairs.
What is the HSN code for furniture?
Other furniture, such as tables, cupboards and beds, falls under HSN 9403.
What is the HSN code for a plastic chair?
Plastic seats fall under 9401 (or 9403 for plastic furniture other than seats), at 18%.
What is the HSN code for a sofa?
Upholstered seats with wooden frames, such as sofas, are 94016100.
Can a business claim ITC on furniture?
Yes, if the furniture is used in the course of business. ITC is not available for furniture bought for personal use.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.
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