HSN Code for Furniture in India: Wood, Metal & Plastic Classification

The HSN code for furniture in India falls under Chapter 94 of the Customs Tariff Act, 1975. Wooden furniture is classified under 9403 30 through 9403 60 depending on the room it's meant for, metal furniture under 9403 20, and plastic furniture under 9403 70. Most furniture attracts 18% GST, while bamboo furniture can qualify for 12% GST under specific handicraft notifications.

What is the HSN code for furniture in India?

All furniture classification starts with Chapter 94 of the ITC-HS schedule. This chapter covers three broad groups:

• 9401 — Seats (chairs, stools, benches), whether or not they convert into beds
• 9403 — Other furniture (desks, tables, cabinets, shelves, wardrobes)
• 9404 — Mattress supports, mattresses, sleeping bags, and similar furnishing articles

Most people searching for "HSN code for furniture" need a code from the 9403 group. The 9401 group handles seating separately. A wooden dining chair goes under 9401, not 9403, even though most people would call it furniture.

Here is how 9403 breaks down by material and use:

The four-digit code (9403) tells you the product group. The six-digit and eight-digit extensions tell customs exactly what type and material. Getting this wrong changes your duty rate and can trigger a reassessment.

How do I classify wooden vs metal vs plastic furniture?

Material is the primary classifier for furniture under 9403. The tariff schedule organises furniture by what it's made of first, then by which room or function it serves.

Wooden furniture gets the most granular treatment. The tariff splits it into four sub-groups:

• 9403 30 — Office furniture (desks, conference tables, filing cabinets)
• 9403 40 — Kitchen furniture (cabinets, modular kitchen units)
• 9403 50 — Bedroom furniture (beds, wardrobes, nightstands, dressing tables)
• 9403 60 — Everything else in wood (dining tables, bookshelves, entertainment units)

If you're importing a wooden desk for home use (not office), it technically goes under 9403 60, not 9403 30. The classification follows the furniture's intended function, not where the buyer plans to put it. An office desk designed for office use is 9403 30 regardless of whether someone buys it for their living room.

Metal furniture is simpler. It all sits under 9403 20, whether it's a steel almirah, a metal filing cabinet, or a hospital bed frame. No sub-groups by room type.

Plastic furniture falls under 9403 70. This covers moulded plastic chairs (the kind you see stacked outside every tea shop), plastic storage cabinets, and plastic garden furniture.

Mixed-material furniture is where classification gets tricky. A desk with a metal frame and wooden top? You classify based on the material that gives the piece its "essential character" under GRI Rule 3(b). If the wooden top is the functional surface and the metal legs are just structural support, you'd likely classify under the wood heading. In practice, customs officers look at which material dominates by weight, value, or function. They don't always agree with your assessment.

What is the customs duty on importing furniture to India?

Imported furniture attracts multiple layers of duty. Here is the current structure for furniture under Chapter 94:

So for a furniture consignment with a CIF value of ₹10,00,000:

• BCD at 25% = ₹2,50,000
• SWS at 10% of BCD = ₹25,000
• IGST at 18% on (₹10,00,000 + ₹2,50,000 + ₹25,000) = ₹2,29,500
• Total duty = ₹5,04,500 (roughly 50.45% of CIF value)

The effective landed cost of imported furniture is about 1.5x the CIF price. This is intentional. India's duty structure on finished furniture protects domestic manufacturers under the Make in India policy.

Anti-dumping duties on furniture components from China: India imposed definitive anti-dumping duties on telescopic channel drawer sliders imported from China in December 2024, set at USD 422 per metric ton. This duty runs for five years. Anti-dumping duties on unframed glass mirrors from China were also imposed in October 2024. While there is no blanket anti-dumping duty on all Chinese furniture, these component-level duties add to the cost of furniture that uses Chinese-origin hardware.

One thing importers miss: BCD on furniture has changed repeatedly. The government raised it from 20% to 25% in recent budgets to discourage finished furniture imports. If you're filing based on last year's rate sheet without checking the current notification, you could be underpaying, which triggers a reassessment and interest charges.

What GST rate applies to furniture?

Most furniture in India attracts 18% GST. This applies across materials. Wooden, metal, plastic, and composite furniture all sit in the 18% slab.

The exception is bamboo furniture. Depending on the specific product and applicable GST Council notifications, bamboo, cane, and rattan furniture products can qualify for 12% GST when classified as handicraft items. Check the exact notification number before claiming the lower rate. Not all bamboo furniture qualifies automatically.

Here is the complete picture:

Rates as per CBIC Customs Tariff and GST Rate Schedule, verified March 2026.

Invoice HSN requirements: If your annual turnover exceeds ₹5 crore, you need to mention the 6-digit HSN code on every GST invoice. Businesses with turnover between ₹1.5 crore and ₹5 crore can use 4-digit codes. Getting this wrong causes GST return mismatches and can invalidate the buyer's input tax credit claim.

What are common mistakes when classifying furniture HSN codes?

These errors come up again and again:

1. Confusing seats (9401) with other furniture (9403). A dining chair is a seat. It goes under 9401, not 9403. A dining table goes under 9403. Import them as a set, and you need to classify the set based on the item that gives it its essential character (usually the table, since it's the more expensive component). This trips up importers who file the entire dining set under one code.

2. Wrong material classification for mixed-material products. A sofa with a wooden frame, metal springs, and fabric upholstery could fit under multiple headings. GRI Rule 3(b) says to classify by the material that gives the product its essential character. For upholstered furniture, that's usually the upholstery and frame together, which typically lands you in the wooden furniture category if the structural frame is wood.

3. Applying old duty rates. BCD on furniture has changed multiple times in recent years. Using an outdated rate because "that's what we paid last time" is one of the fastest ways to trigger a reassessment. Always verify the current rate against the latest CBIC notification before filing.

Frequently asked questions

What is the HSN code for wooden chairs?

Wooden chairs fall under heading 9401, not 9403. Specifically, upholstered wooden chairs are classified at 9401 61, and non-upholstered wooden chairs at 9401 69. The distinction matters because seats have their own heading separate from the rest of furniture.

What is the GST rate on office furniture?

Office furniture attracts 18% GST, whether you're talking about wooden desks, metal filing cabinets, or ergonomic chairs. Wooden office furniture specifically falls under HSN 9403 30. There is no reduced rate for office furniture regardless of the material.

Is bamboo furniture taxed at a lower rate?

It can be. Bamboo furniture may attract 12% GST instead of the standard 18% when classified as a handicraft product under specific GST Council notifications. The bamboo furniture must meet the criteria laid out in those notifications. Not every bamboo product qualifies by default. Verify the notification number and conditions before applying the lower rate.

What is the HSN code for mattresses?

Mattresses are classified under heading 9404, separate from furniture at 9403. Coir mattresses specifically fall under 9404 29. Foam mattresses, spring mattresses, and latex mattresses each have their own sub-classifications within 9404. If you're importing mattresses along with bed frames, they need separate classification. The bed frame goes under 9403 50, the mattress under 9404.

What customs duty applies on imported furniture?

Imported furniture currently attracts 25% Basic Customs Duty (BCD), plus 10% Social Welfare Surcharge calculated on the BCD amount, plus 18% IGST calculated on the total of assessable value, BCD, and SWS. The effective total duty works out to roughly 50% of the CIF value. Anti-dumping duties may apply additionally on specific components imported from China.

Classifying furniture sounds straightforward until you're staring at a mixed-material product that could fit three different headings. The material and intended use both affect which HSN code applies, and getting it wrong changes your duty liability. Eximoz automates furniture HSN classification. It reads the product description, identifies the material, and assigns the correct code. If you're processing furniture shipments and spending too long on classification, see how Eximoz handles it.