HSN code list for wooden furniture: 8 digit lines under 9403
The GST portal splits wooden furniture under 9403 by room of use: a wooden bed is 9403 50 10, and a shoe rack, dining table or bookshelf is 9403 60 00.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 9403 30 10 | Wooden office furniture: cabinetware | 18% |
| 9403 30 90 | Wooden office furniture: other (desks, workstations) | 18% |
| 9403 40 00 | Wooden furniture of a kind used in the kitchen | 18% |
| 9403 50 10 | Wooden bedroom furniture: bed stead | 18% |
| 9403 50 90 | Wooden bedroom furniture: other (wardrobe, dressing table) | 18% |
| 9403 60 00 | Other wooden furniture | 18% |
| 9403 82 00 | Furniture of bamboo | 5% if wholly bamboo, cane or rattan; else 18% |
| 9403 83 00 | Furniture of rattan | 5% if wholly bamboo, cane or rattan; else 18% |
| 9403 89 00 | Furniture of other materials | 5% if wholly bamboo, cane or rattan; else 18% |
| 9403 91 00 | Parts of furniture, of wood | 18% |
Source: GST portal HSN master, heading 9403, read 30 Oct 2026; GST per the source line above. Last verified: 30 Oct 2026.
The portal still lists four older lines, 9403 80 10, 80 90, 81 00 and 90 00, which many billing apps carry. For a new listing, pick the current split line: bamboo 82 00, rattan 83 00, other materials 89 00, wooden parts 91 00.
CBIC Notification 78/2020-Central Tax asks for 4 digits (9403) when last year’s aggregate turnover was up to ₹5 crore, and 6 digits (940350 for a bed, 940360 for a shoe rack) above it, from 1 April 2021.
Wooden chair or wooden furniture: 9401 or 9403?
A wooden chair or sofa is HSN 9401, seats, not 9403: wooden-frame seats are 9401 61 00 (upholstered) or 9401 69 00, and a wooden sofa-cum-bed is 9401 41 00. Heading 9403 is for furniture you do not sit on, such as beds, tables, wardrobes and shelves (DGCIS chapter 94).
One page-1 code site lists chairs and sofas next to 9403 lines; on an invoice that is the wrong heading, even though both carry 18% today. A dining set with a table and four chairs mixes the two headings, so check the chair HSN code seat lines first.
Mattresses, pillows and cushions are bedding under 9404, not 9403, and chapter 94 Note 3(B) says a loose cushion sold on its own is not a furniture part (mattress HSN code). Toy furniture for a dolls’ house goes to 9503 under Note 1(l).
Material decides the line inside 9403 too: a plastic table is 9403 70 00, and steel almirahs and metal racks are 9403 10 (office) or 9403 20 (other).
Wooden furniture GST rate: 18%, and 5% for bamboo or cane
GST on wooden furniture is 18% under Schedule II S.No. 612 of Notification 9/2025-IT(Rate), and 5% only for furniture wholly made of bamboo, cane or rattan under Schedule I S.No. 490, from 22 September 2025. S.No. 612 reads "9403 Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof", so wooden parts carry 18% too.
The bamboo, cane and rattan line moved from 12% to 5% on 22 September 2025 (PIB). The word that matters is "wholly". A sheesham table with a bamboo inlay is not wholly bamboo, so in our reading it stays at 18%; confirm with your CA before you charge 5% on mixed-material furniture.
Heading 9403 has no price slab: a ₹2,000 shoe rack and a ₹40,000 bed (illustrative prices) carry the same 18%. Page-1 sites that print 5% or 28% against 94036000 are out of date.
Wooden furniture HSN code and GST on a Meesho or Flipkart listing
On a Meesho or Flipkart listing for a wooden bed, table or rack, enter 9403 as the HSN and 18% as the GST rate.
- Pick the row by room of use in the table at the top: office, kitchen, bedroom or other wooden furniture.
- Enter 9403, or the six digits (940360, 940350) if last year’s aggregate turnover was above ₹5 crore.
- Choose 18%; choose 5% only if the piece is wholly bamboo, cane or rattan.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked example: a wooden bed and a shoe rack
A home-category seller lists a wooden double bed and a wooden shoe rack. Both go in as 9403 at 18%. If the seller’s turnover was above ₹5 crore last year, the six digits are 940350 for the bed and 940360 for the shoe rack; at 8 digits they are 9403 50 10 and 9403 60 00.
Checked against the GST portal master
On 30 Oct 2026 we pulled all 33 entries the GST portal master holds for heading 9403 and built both tables from that dump, not from code-list sites. That is why the 82, 83 and 89 split lines appear next to the older 80 and 81 lines.
Not wooden furniture? Codes for chairs, mattresses and metal furniture
A furniture catalog often mixes seats, bedding and steel pieces with wooden ones; check each row before you copy 9403 across it.
| Item | HSN | Where to look |
|---|---|---|
| Chairs, sofas, sofa-cum-beds | 9401 | Chair HSN code |
| Mattresses, pillows, cushions | 9404 | Mattress HSN code |
| Steel almirah, metal rack or table | 9403 10 / 9403 20 | This page, 8-digit section |
| Plastic table, plastic rack | 9403 70 00 | This page, 8-digit section |
| Wooden photo frames | — | Photo frame HSN code |
| Shipping carton for flat-pack furniture | 4819 | Carton box HSN code |
Headings from the GST portal HSN master and DGCIS chapter 94, checked 30 Oct 2026. More items in the HSN codes list or the GST portal HSN search.
Wooden furniture HSN code: questions
What is the HSN code for wooden furniture?
9403, other furniture; most wooden items that are not office, kitchen or bedroom furniture are 9403 60 00.
What is the HSN code for wooden furniture items like a bed or wardrobe?
A wooden bed is 9403 50 10 and other bedroom furniture such as a wardrobe is 9403 50 90.
What is the GST rate on wooden furniture?
18% under Schedule II S.No. 612 from 22 September 2025; 5% only if wholly of bamboo, cane or rattan.
What is the GST rate for HSN 94036000?
18%; 9403 60 00 is other wooden furniture under Schedule II S.No. 612.
Is a wooden chair under 9403?
No. Chairs and sofas are seats, heading 9401; wooden-frame seats are 9401 61 or 9401 69.
What is the HSN code for wooden furniture parts?
9403 91 00, parts of furniture of wood, at 18% GST.
Related
Checked by the StitchMagic team on 30 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.