The Goods and Services Tax (GST) rate for most furniture items classified under HSN Code 9403 ("Other furniture and parts thereof") is 18%.
Key Points:
-
Standard Rate: While some older documentation or specific niche categories may reference 12% for certain items, 18% is the generally applicable GST rate for most furniture, including office furniture, wooden furniture, and plastic furniture.
-
Classification: HSN 9403 covers a broad range of items, including but not limited to:
-
Office Furniture: Steel desks, cabinets, and wooden office furniture.
-
Household Furniture: Wooden kitchen and bedroom furniture (beds, wardrobes), tables, and chairs.
-
Other Materials: Furniture made of plastic, cane, rattan, or bamboo.
-
Important Note: Always verify the specific 8-digit HSN code for your product. Variations in material (e.g., bamboo vs. steel) or intended use (e.g., specialized medical vs. general residential) can sometimes impact classification. If you are a business, ensure you use the exact sub-classification to avoid compliance issues.
Summary: The standard GST rate for most furniture items under HSN 9403 is 18%.