Get detailed GST rates for furniture in India With Vakilsearch including HSN codes and registration insights to optimize your tax strategies.
GST on Furniture is the tax charged on different types of furniture based on their material. Wooden furniture usually has 12% GST, while fancy or metal furniture is taxed at 28%.
Knowing GST rates on furniture is important for buyers and sellers because it affects the final price. With furniture being a big market in India, understanding these rates helps people make better purchasing decisions.
Furniture items in India attract 12% to 28% GST, depending on the material and type. Wooden furniture is taxed at 12%, while metal or luxury furniture falls under the 28% GST slab.
GST on Furniture Items in 2025
| Furniture Type | GST Rate | HSN Code |
| Wooden furniture | 12% | 9403 |
| Metal or luxury furniture | 28% | 9403 |
| Plastic furniture | 18% | 9403 |
| Mattresses and bedding | 18% | 9404 |
Understanding these rates helps consumers and businesses manage costs and compliance effectively.
GST on Wooden Furniture
Wooden furniture attracts 12% GST under HSN Code 9403. Products included are tables, chairs, wardrobes, beds, and office furniture. These rates apply to furniture primarily made of wood, ensuring affordability for everyday use.
| HSN Code | Wooden Furniture Type | GST Rate |
| 9403 | Tables, Chairs, and Wardrobes | 12% |
| 9403 | Office Desks and Shelves | 12% |
| 9403 | Wooden Beds | 12% |
| 4419 | Tableware and Kitchenware | 5% |
Understanding these rates helps both consumers and businesses make informed decisions.
GST on Metal and Steel Furniture
Metal and steel furniture attract 18% GST under HSN Code 9403. Items include cabinets, lockers, office desks, and modular furniture. These products are commonly used in offices, institutions, and industrial setups.
| HSN Code | Metal Furniture Type | GST Rate |
| 9403 | Steel Cabinets | 18% |
| 9403 | Office Lockers | 18% |
| 9403 | Modular Steel Furniture | 18% |
| 9403 | Industrial Shelves | 18% |
This uniform rate simplifies compliance for manufacturers and consumers.
GST on Plastic and Synthetic Furniture
Plastic and synthetic furniture attract 18% GST under HSN Code 9403. Items include plastic chairs, tables, storage units, and stools. These are commonly used for homes, offices, and outdoor settings due to their affordability and durability.
| HSN Code | Plastic Furniture Type | GST Rate |
| 9403 | Plastic Chairs | 18% |
| 9403 | Plastic Tables | 18% |
| 9403 | Storage Units | 18% |
| 9403 | Plastic Stools | 18% |
This rate ensures standardized taxation across all synthetic furniture products.
Impact of GST on Furniture Businesses
The introduction of GST has significantly impacted the furniture industry by simplifying the tax structure and replacing multiple taxes like VAT, excise duty, and CST with a unified system. With GST rates ranging from 12% for wooden furniture to 28% for luxury items, businesses now face clearer tax compliance and pricing structures.
GST has streamlined logistics by removing state-level barriers, reducing transportation costs and delivery times, especially for raw materials like wood, metal, and plastic. Input Tax Credit (ITC) under GST allows manufacturers and retailers to claim credit for taxes paid on raw materials, enhancing profitability.
However, the higher GST rate of 28% on luxury and metal furniture has increased prices for premium products, potentially affecting demand in the high-end market. Overall, GST has created transparency and efficiency, benefitting organized players while challenging unorganized sectors to adapt to compliance requirements.
Benefits of New GST Structure on Furniture Industry
GST has brought several benefits to the furniture industry, fostering growth and transparency.
- Streamlining Taxation: By combining VAT, excise duty, and CST, GST made it easier for businesses to calculate and comply with taxes. Paperwork and administrative burdens have been reduced.
- Transparency and reduced fraud: GST filings are digital, reducing fraud and corruption across the supply chain. Every transaction is traceable, creating a fairer market.
- Input Tax Credit (ITC): Raw materials like wood, metal, and plastic can be claimed for ITC. Organized players have benefited from this benefit.
- Improved Logistics: With GST, state-level barriers have been eliminated, reducing transportation costs and improving delivery timelines.
- Organizational Benefit: GST encourages the unorganized sector to adopt compliant practices, resulting in greater competition and a level playing field.
GST has improved efficiency and transparency in the furniture industry.
GST Registration for Furniture Dealers
- Visit the GST Portal: Go to www.gst.gov.in
- Create a New Account: Click on “Register Now” and choose “New Registration.”
- Enter Business Details: Fill in details like business name, PAN, email, and mobile number.
- Submit OTP Verification: Verify the email and mobile number with the OTP received.
- Fill Application Form: Complete Part-B with details like business address, bank account, and business activity.
- Upload Documents: Upload PAN, Aadhaar, address proof, and bank details.
- Submit and Verify: Submit the application and verify using DSC, E-Sign, or EVC.
- Receive GSTIN: Once approved, you’ll receive the GSTIN and Certificate of Registration.
This process ensures compliance for furniture dealers under GST laws.
FAQs About GST on Furniture Items
What is the GST rate of mattresses?
Mattresses are taxed at 18% GST under HSN Code 9404. This rate applies to all types of mattresses, including foam, coir, and spring mattresses.
What is the GST rate for scrap furniture?
Scrap furniture attracts 18% GST under HSN Code 3915 if it is made from taxable materials. The rate is based on the classification of the material being sold as scrap.
