Latest GST on Furniture in India – Types, HSN code, and Impact

Get the latest GST rates and HSN codes for furniture. Simplified tax slabs boost affordability and ease compliance.
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3 min
12 September 2025

GST plays a significant role in determining the pricing and affordability of furniture for consumers. For both buyers and sellers in the furniture industry, understanding how GST applies is essential, as it directly affects purchasing decisions and market dynamics. This guide outlines the latest GST rates and classification updates, in line with the GST Reform 2.0.

New GST rates and HSN codes for furniture

GST on furniture has now been simplified, with most products classified under a uniform tax rate. Earlier distinctions—especially higher slabs for specific materials—have largely been removed for ease of compliance and pricing clarity.

HSN/SAC Code

Category

Previous Rate

Revised GST Rate (from Sept 22, 2025)

9401

Seats, including chairs, sofas, and parts

18%

18%

9403

Other types of furniture and components

18%

18%

94038

Furniture made of plastic, glass, stone, etc.

18% or 28%

18%

9404

Mattresses, bedding, and cushions

12%

12%

 

Note: The previous 28% GST slab for high-end furniture materials such as glass and stone has been removed. These items are now taxed at the standard 18% rate, contributing to a more consistent and predictable pricing structure.

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GST rates for different types of furniture materials

Under GST Reform 2.0, the tax structure for furniture has been made more uniform. Most furniture items are now taxed under a single slab, simplifying compliance for manufacturers and sellers. Earlier, certain materials like glass and stone attracted a higher GST rate, but this distinction has now been removed.

Below is a comparison of the earlier and revised GST rates across various furniture materials:

Material

Old GST Rate

New GST Rate (Effective Sept 22, 2025)

Wooden Furniture

18%

18%

Metal Furniture

18%

18%

Plastic Furniture

18%

18%

Glass Furniture

28%

18%

Stone Furniture

28%

18%

 

Bringing glass and stone furniture under the standard 18% rate aligns their pricing with other materials, resulting in more consistent costs for consumers and improved affordability.

GST classification of furniture by HSN codes

Furniture GST rates are determined based on specific Harmonised System of Nomenclature (HSN) codes:

  • HSN 9401 includes all types of seating furniture, such as chairs and sofas, including those that can be converted into beds, used in both residential and commercial settings.

  • HSN 9403 is a broad classification that covers all other types of furniture and their parts. This includes items like tables, beds, wardrobes, cabinets, and modular furniture—regardless of whether they are made from wood, metal, or other materials.

  • HSN 9404 applies to mattresses, bedding products, and similar furnishing items, which attract a separate and generally lower GST rate.

Using the correct HSN codes is crucial for businesses to stay GST-compliant and ensure accurate tax filing.

GST rates for metal and steel furniture

All furniture made from metal and steel is now taxed at a standard GST rate of 18%, bringing greater uniformity and clarity to the tax structure. This change eliminates the earlier distinction based on pricing or luxury status, making compliance simpler for businesses and pricing more predictable for consumers.

Category

HSN Code

Old GST Rate

New GST Rate (Effective Sept 22, 2025)

Standard Metal Furniture (e.g., tables, chairs, cabinets)

9403

18%

18%

Luxury Metal Furniture

9403

28%

18%

 

Key Update: The earlier provision of a higher 28% GST rate for luxury metal furniture has been removed. As of the latest reform, all metal and steel furniture is uniformly taxed at 18%, regardless of design, price, or category.

GST on plastic furniture

Plastic furniture—widely chosen for its cost-effectiveness and long-lasting quality—is now uniformly taxed at an 18% GST rate. This change streamlines compliance and ensures transparency in pricing for both producers and buyers.

Category

HSN Code

Old GST Rate

New GST Rate (Effective Sept 22, 2025)

Plastic Furniture (e.g., chairs, tables)

9403

18%

18%

 

Why are GST rates on furniture and materials important for a consumer?

  • Pricing Clarity: GST rates have a direct impact on the final cost of furniture, affecting its affordability. A standardised rate across materials makes it easier for consumers to compare options and make informed decisions.
  • Better Budgeting: Understanding applicable GST rates allows buyers to plan their furniture purchases more effectively, with fewer surprises related to tax variations.
  • Transparent Transactions: Being aware of GST charges ensures that consumers receive accurate tax invoices, promoting fair pricing and reducing the risk of being overcharged.

Impact of GST rate on furniture manufacturers

  • Easier Compliance: A consistent GST rate simplifies record-keeping and ensures manufacturers can apply the correct HSN codes with ease, reducing administrative workload.
  • Input Tax Credit Benefits: Manufacturers can claim credit on GST paid for raw materials such as wood, metal, or plastic, helping to reduce total production costs.
  • Stable and Competitive Pricing: With a streamlined tax structure, businesses can price their products more competitively and with greater consistency across markets.

Conclusion

Being aware of GST rates on furniture and related materials is essential for both buyers and manufacturers. For consumers, the revised and simplified tax rates support better budgeting and more confident purchase decisions. For manufacturers, a unified tax structure combined with efficient input tax credit (ITC) provisions streamlines operations and lowers costs. In summary, staying informed and compliant with GST regulations promotes transparent transactions and contributes to a more balanced and efficient marketplace.

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Frequently asked questions

What is the GST rate on furniture?

The GST rate for most finished furniture items in India is now uniformly set at 18%, regardless of the material used. This includes furniture made from wood, metal, plastic, glass, and stone. The earlier higher GST rate of 28% on specific items such as glass and stone furniture has been eliminated under the GST rationalisation, making the tax structure simpler and more consistent across all furniture categories.

What type of furniture has a 28% GST rate?

The GST rate for most finished furniture items in India is now uniformly set at 18%, regardless of the material used. This includes furniture made from wood, metal, plastic, glass, and stone. The earlier higher GST rate of 28% on specific items such as glass and stone furniture has been eliminated under the GST rationalisation, making the tax structure simpler and more consistent across all furniture categories.

Is GST ITC available on furniture?

Yes, GST Input Tax Credit (ITC) can be claimed on furniture purchases, but only if the furniture is used for business purposes. Businesses can claim ITC on the GST paid for office furniture since it is considered a necessary expense for making taxable supplies. However, ITC is not available for furniture intended for personal use, such as furnishing a private residence. To claim ITC, a valid tax invoice from the supplier and proper purchase documentation are essential.

How much is the GST on plywood?

GST on plywood in India is set at a uniform rate of 18%. This applies to all varieties of plywood used in construction, furniture making, and other manufacturing purposes. Plywood falls under HSN code 4412, which includes various veneered and laminated wood products. This consistent rate helps streamline the tax system and maintains uniform pricing nationwide.

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